308 based on (iratruni, was certainly usual even iu Sweden. If the attuug. which was usually equal to 1/2 marklaud, was introduced iu Sweden iu order to trace the Danish bol-s^steiu with the aims of that system, the tax-plough iu Sweden has played a role similar to the Danish plough. Söderliud doubts that iu Sweden less than iu Denmark it will be possible to find even an approximately satisfying answer to the (piestion concerning which acreages at the actual time formed a tax-plough; the relation between the ploughland as a territorial unit of measure and the tax-plough will remain unknown. And if it could be fixed the obtained information would be useless as evidence for a connection between hundredplough and hiiiid, because its main scores. 100/120. are in practice applicable to everything. 'File introduction in Sweden of the hiindare and här<id is attribilled by Siklerlind to the earlier \hking age 750—000. However, there is an obvious chronological discrepancy in the terms hniiddre and härad: the subdivision in hundare in the Svea-parls of the country represents an earlier period than that of the hiirad. The striking terminological difference between the Svea- and liiOaparts strongly indicates lack of uniformity: the systems of subdivision have been introduced in turns. Söderlind assumes that the organization of the old Swedish fleet, the ledung, which is mentioned only in the laws of the Svealands, is accomplished later than the assessment of the lands. I'he present writer agrees with Siideiiind. that the subdivision of Sweden in hundare and härad is originally founded on an assessment of land with the .\nglo-Saxon hundred-plough as a pattern but considers in opposition to Siklerlind that the existing Swedish records render possible the estimation of how the division was formed and what areas the assessed units held. riie assessment of the soil in the Svea-jiarts of the country was l)robably founded on a hiindari of 100 ploughlands. This unit of assessment, however, was not originally called hiindari but hand, as can be concluded by the fact that the three folklands, in which Svitjod was divided according to the Florence document and the Uppland law of 1200. were called Tiundaland, Attundaland and Fjädrundaland, names that indicate a taxation of the folklands
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