329 The bookland, on the other hand, land held under a royal charter, was normally free from fiscal dues and covdd be bequeathed at its holder’s will. This view of the matter has been accepted by chief English authors. Transferred to Swedish administrative language the term folkland could have been applied to the king’s direct tax-domains, subject to fiscal burdens in another way than the lands belonging to Uppsdld (hi, the kings bookland and probably free from tax. According to a statement in the law of Hälsingland the glebe — land belonging to the parsonage —should be free fromtax to the church in the same way that the domains of Vppiidhi ini were free from fiscal dues to the king, words indicating a correspondence with Vinogradoffs view of the meaning of the termbookland. h^ven with reference to the tax, which originally was imposed on the ploughland in Sweden, there is a striking correspondence with the conditions in England. One of the taxes, mentioned in the law of Uppland, the (ittaniiUd, was to be paid by the hundare to the amount of 30 marks, which according to a theory by the present writer is equal to 12 marks silver by the rate 1 :2 1/2 between money current at the time of the law and pure silver. Divided among the 100 ploughlands of the hundare 12 marks or 90 öres woidd mean approximately 1 (ire or 24 pennies in lax for each ploughland or nearly the exact equivalent to the ddnet/eld of 2 shillings, imposed on the hide according to the Pipe Rolls from 1130, a norm applied even earlier, during the reign of lalward the (ionfessor (1042—00). Thus many factors indicate a certain similarity between Sweden and haigland concerning the norms of assessment and taxation. 'I’he most probable explanation of this coincidence seems to he the fact that the Danes by the occupation of the eastern parts of hhigland during the 9th century came into close contact with Anglo-Saxon methods of assessment and that these methods later were applied to Danish soil by king Harald Gormsson (950—80) after uniting Denmark into one realm in the middle of the 10th century. The Danish example could possibly have been followed by the Swedish king Olof laiksson, called Skiitkonung. which is supposed to mean scot-king, that is tax-king (995—1022).
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