The variable tariff of dona hits most heavily just those counties which have been too favourably treated; Kent and Devon must make large ‘gifts’ because they pay little geld. Yorkshire, which once more is becoming prosperous, heads the new list, though it pays less geld than Surrey; and, on the other hand, Wiltshire, which makes the largest of all contributions to the ancient tax, is leniently treated. When men have acquired a vested right in an iniquitous assessment, the fertile politician neither reforms nor abolishes the old, but invents a new impost.

Acreage of the fiscal hide.

And now, after all these inconclusive meanderings, we will state our cheerful belief that the hide of Domesday (A) is always[1549] composed of 120 acres and that the carucate for geld of Domesday (A) is always composed of 120 acres. We are speaking only of a fiscal system. Let us forget for a time that the terms that we are using can be employed to describe masses of land. Let us treat them as red and white counters. In the game played at the Exchequer the red counter called a hide is the equivalent of 120 white counters called acres.

Equation between hide and acres.

If Domesday Book is to serve its primary purpose, if it is to tell the king’s officers how much geld is due, it is absolutely necessary that by some ready process they should be able to work sums in hides and acres and in carucates and acres. They must understand such statements as the following:—‘it defends itself for 2 hides and 5 acres[1550]’: ‘it gelded for 3 hides, 1 virgate and 112 acres[1551]’: ‘he has 5 bovates, 13 acres and 1 virgate for geld[1552].’ Now it is conceivable that the treasury contains a book of tables which will teach the clerks that a hide has a acres in Surrey and b acres in Devon; but this seems highly improbable. As we have already said[1553], the variations between the numbers of ‘real’ acres that go to make ‘real’ hides are not provincial, they are villar variations. That the financiers at Winchester should consider villar variations is out of the question. Therefore if we can prove that in one district they employed a given equation, there is a strong presumption that they used it in other districts. And unfortunately our proof has to be of this kind, for in many counties acres are rarely mentioned and we get no sums that are worked in acres and hides. But further, if we see one equation holding good in a considerable number of cases, we shall still believe that this is the one true equation, though other cases occur in which it breaks down. We have to remember the possibility of mistranscription, the possibility of bad arithmetic, the possibility of a haughty treatment of small numbers: the actual existence of all these dangers can be amply proved. Therefore if once we have inductively obtained an equation which serves in many instances, we shall hold by it, unless the instances in which it fails point either to some one other equation or to the conclusion that the equation varies from parish to parish.

Evidence from Cambridgeshire.

Now the Cambridgeshire Inquest professes to give us the total hidage of a vill and then proceeds to allot the hides among the various tenants in chief. Sometimes when it does this it speaks of virgates and acres and thus gives us an opportunity of seeing how many acres are reckoned to the hide or to the virgate. The equation 1 H. = 4 V. is implied in many entries. But further, there are at least ten cases which assume one or both of the following equations: namely, 1 H. = 120 A. and 1 V. = 30 A. On the other hand, there are some cases in which the sum that is put before us is not rightly worked if these equations be correct; but in some of these cases the Inquisitio and Domesday Book contradict each other and in some a small quantity is neglected. The very few remaining cases point to no one rival equation, and are not too numerous to be ascribed to carelessness[1554].

Evidence from the Isle of Ely.

A similar test can be applied to a part of Cambridgeshire that is not included in the Cambridgeshire Inquest but is included in the Inquisitio Eliensis. We speak of the Isle of Ely. There are entries which, having told us how many hides a manor contained, proceed to allot these among their various occupants, and, as in some of these cases a calculation by acres is mixed up with a calculation by hides, they hold out a hope that we may be able to discover how many acres were reckoned to the hide. We will begin with Ely itself. ‘Ely defends itself for 10 hides.... In demesne there are 5 hides ... and there are 40 villeins with 15 acres apiece ... and 18 cottiers and 20 serfs[1555].’ Now if from the total of 10 hides we subtract the 5 that are in demesne, this leaves 5 others, and if we divide these 5 among the 40 villeins this gives to each villein 1/8th of a hide; but we are told that each villein has 15 acres; therefore it follows that 120 acres make a hide. We reckon that in eight other cases[1556] the same method of computation is followed, though in one of these a hide divided among 17 villeins is said to give them 7 acres apiece and this shows us how a single acre may be neglected in order to avoid a very ugly fraction[1557]. Against these cases must be set seven which give less pleasing results[1558]. In at least one of these no possible theory will justify the arithmetic of our record as it stands[1559], and there is no accord between the remaining five.

Evidence from Middlesex.