322 ment for Västmanland and Dalarna wonld be the equivalent of 1.193 öres or almost the sum. indicating exactly 10 hunds. There are reasons to J)elieve that Västmanland was assessed to the value of 9 hunds and Dalarna to 1 hund. The total amount of taxation assumed for the parishpriests in the bishopric of Västerås at the time of the Viennetithe. 980 öres, is according to the norms applied here the equivalent of an assessment of (980X3 1/3) 3.266 marklands, a figure that should be compared with the figures for Peter’s pence, collected in the bishopric during the years 1319—50; Number of pence 1319 1320 1321 1322 1323—27, medium 1328—32, medium 1333—50, medium The figures, recorded for 1328—50, support the assumption that about 3.266 peasants as owners of as many marklands have paid Rome tax according to the norm of 1 penny for each markland. That the Peter’s pence in the bishopric of Västerås was erroneously charged the taxpayers during the period 1319—27 — with 1/2 pence instead of 1 pence -—is evident from the criticism that the applied norms met with in the report, which the collector of the Peter’s pence in Sweden handed to the Holy See in 1323. Because of this the undercharge was changed beginning in tbe year 1328. According to traditions, put down in the Guta Saga, recorded probably in the 13th eentury. the people of Gotland of their own free will some time before the christianizing of the island should have joined the rulers of the Svea-part of Sweden under the obligation to pay tax to the Svea-king. In an account of travels from the latter part of the 9th century it is said that Gotland at that time belonged to the Svea-king. The present writer assumes that Gotland after joining the Svearealm was assessed at 300 ploughlands, each hund corresponding to one of the tredings of the old subdivision of the island, mentinned in the Guta Saga and the Guta law. This assumption is 1.592 1.613 1.621 1.512 1.641 3.341 3.296
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