Note 7 — PART II HISTORICAL STUDIES (continued 2)

As against this view I venture to hold that the danegeld was in no way compounded for, but that every penny raised by its agency was due to the royal treasury, leaving no profit whatever to the sheriff. The test is easily applied: let us take the case of Dorset. The Domesday assessment of this county, according to the late Mr Eyton, who had investigated it with his usual painstaking labour, and collated it with the geld-rolls of two years before, was about 2,300 hides.7 This assessment would produce, at two shillings on the hide, about £230. Now the actual amount accounted for on the Pipe-Roll of 1130 is £228 5s; on that of 1156 it is £228 5s; and on that of 1162, the last levy, it is £247 5s.8 There is certainly no margin of profit for the sheriff here. In other counties, we find that the proceeds of the danegeld in 1130, 1156, and 1162, whilst slightly fluctuating, roughly correspond, as, indeed, they were bound to do, the Domesday assessment remaining unchanged.9 I can, therefore, find no ground for the alleged discrepancy between the amounts accounted for by the sheriffs and those which the assessment ought to have produced.