Note 2 — PART II HISTORICAL STUDIES (continued 2)
Reading edition
A tax so described can hardly have been anything else than the danegeld, which was an impost of two shillings on the hide, and was collected by the sheriffs, being possibly compounded for at a certain rate and paid by them into the exchequer. As the danegeld from this very year 1163 ceases to appear as a distinct item of account in the Pipe-Rolls, it is impossible to avoid connecting the two ideas, even if we may not identify them. Whether the king's object in making this proposition was to collect the danegeld in full amount, putting an end to the nominal assessment which had so long been in use, and so depriving the sheriffs of such profits as they made from it, or whether he had some other end in view, it is impossible now to determine; and consequently it is difficult to understand the position taken by the archbishop.2