324 The territories, which in the Middle Ages formed the Gö t a - parts of the country, were at the beginning of the 14th century subdivided into three bishoprics, Linköping, including Ostergtitland. Småland, Öland and even Gotland. Sknrn with \"ästerg()tland. Värmland and Dal. and also Växjö, corresponding to the old land of A’iirend. The mediaeval documents, which can he used to estimate the assessments in these lands, are the accounts t)f the papal collectors, giving the total figures of the Viennetithe, collected during a si.\-yearperiod. starting from 1314, for the bishops, canonries. parishpriests and convents of the three bishoprics. Further there are the accounts of the number of Peter's pence, collected in the bishoprics in 1319—50. From a later time originates another source, a lax, which king Gustav Vasa imposed upon the parishpriests in the bishoprics of Linkiiping and Skara 1530—43. with the exception however of Gotland. How these taxations were founded is a controversial issue, some historians have claimed that the tax should go back to mediaeval taxations of the priests, an opinion, which has been declined by scientists who were more disposed to suppose, that the lax was based on calculations made by the chancellery of king Gustav \’asa. 'I'he present writer has postulated that the amounts, which the tax imposes upon the priests, ranging from 1 to 12 marks, is nothing but the amounts of Viennetithe in the lists for the bishoprics. raised 3 1,'3 times according to another money value to the effect that the taxation for a priest at a tolft-church. 12 öres. was changed to 5 marks and at a hundares-church. 24 öres. to 10 marks. The highest amount occuring in the Viennetithelists of Uppsala and Strängnäs. 28 öres. would then have been the equivalent of 112/3 marks, an amount approaching closely lo the highest amount of the 10th century tax. 12 marks. The taxed amount, indicating an assessment of one hand or 100 ploughlands, would according to this norm be 50 marks: 1 mark in the 10th century tax would stand for 2 ploughlands. The lands in the bishoprics of Linköping and Skara were, according to documents, from the 14th century subdivided into the following number of territorial härads:
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