Summary In three previous papers, published in 1974, 1976 and 1979 respectively, the present writer has advanced the hypothesis, that the territories of the Scandinavian countries, Sweden, Norway and Denmark, had been subjectecH to an assessment of acreage in the late Viking Age in order to create units, suitable for taxation and administration. These units of land were family-holdings which had acreage sufficient to support a small family. The minimum of soil, needed to meet this, was equivalent with the holding that in mediaeval Scandinavian terminology was called an attung in Sweden, an otting in Denmark and a 6-såldmg in Norway. The factor common to these holdings was the moneyvalue of the corn-grain that could be sown on its acreage every year, ie the money-value of a half mark or 4 öres of silver. These units of acreage represented the average standard of living of the peasants in the Scandinavian countries at that time and therefore became the basic elements of administration from the earliest period of the middle ages and onwards. As the name of the Danish otting indicates, the holding was 1/8 function of a larger estate, which in the mediaeval Danish laws is called bol, a unit made up by 8 ottings. The bol, however, was not an original Danish administrative feature. As a unit of assessment of acreage it corresponded roughly to the mansus of the Frankish kingdoms and the Anglo-Saxon hide. Materials available indicate that the Frankish mansus-system was introduced in Denmark about 950 and in Norway and Sweden not much later. The present writer has assumed that this administrative systemwas introduced in Sweden under the reign of King Olof Skötkonung (ca 995—ca 1022) and completed by his son and successor Anund Jakob (ca 1022—ca 1050). The present writer has estimated that the Scandinavian countries during this taxation period were assessed at 230.400 holdings, divided between the countries as follows: Number of 6-såldings Shares Ottings Attungs Sweden Denmark Norway 76 800 3/9 102400 4/9 51 200 2/9
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