Note 622 — Chapter X · THE CONNEXION BETWEEN THE OPEN-FIELD SYSTEM AND SERFDOM OF ENGLAND AND OF THE ROMAN PROVINCES OF GERMANY AND GAUL.
Reading edition
Diez, p. 150. 'Gabella,' Portuguese, Spanish, and Provençal = tax. French gabelle = salt-tax. Italian 'gabellan,' to tax, from v. b. gifan, Goth. giban.