318 The amounts of taxation for the three former i)rovinees indirate an assessment of 300 ploughlands and reasons have been advanced, indicating that the assessment was originally apporlioned with 130 ploughlands (180 öres) for Hälsingland. 30 ])loughlands öres) for Medelpad and 100 ploughlands 1120 öres) for Ångermanland. Thus Hälsingland still in a register of 1339 is assessed at 130 skölhirs, a fact indicating that the skäll as measurement of acreage was actually identical with the ploughland of four marklands; etymologically the sköll is supposed to derive its name from the word skijld, which is found in the Swedish word iitski/hi, meaning tax. It is an interesting fact that the original Swedish assessment, the ploughland, as a measurement of acreage should have survived ouly in Hälsingland, the province where in a document from 1314 the term iirdtriim for once is found in mediaeval Swedish administrative language. 'I'liat Hälsingland. Medelpad and Ångermanland also had a territorial subdivision for the ledung is slated in the law of Hälsingland, dating from the beginning of the 14th century. The ledung of Norrland was probably organized in accordance with the original assessment of the provinces with the division of terrilories for 18 skeppslags in Hälsingland, 6 in Medelpad and 12 in .Ångermanland. The skeppslags were later the basis for the subdivision in parishes. I'he province .1 ä m11 a n d held at the beginningof the 14th century a double position, tax was paid to the king of Norway while I/O of the corn-tithe went to the archbishop of Uppsala. Jämtland was probably in earlier times free from both Norwegian and Swedish political influence hut later came under the crown of Norway. The christianizing of the country judging from the fact that it came under the Swedish church was probably accomplished by Swedish missionaries. In the oldest documents there are indications that Jämtland during the 121h century was divided into cpiarters. each of which by the present writer is thought to have had a taxation to Viennetithe of 24 öres. corres[)onding to two tolfts in the terminology of the folklands and showing for the whole province a total assessment of 80 ploughlands. .\n attempt to reconstruct the original quarters has been made.
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