Note 426 — Chapter VIII · CONNEXION BETWEEN THE ROMAN LAND SYSTEM AND THE LATER MANORIAL SYSTEM.

It is even possible and probable that the Gallic coinage in Roman times, mentioned in the Pauca de Mensuris (Lachmann and Rudorff, p. 373), 'Juxta Galios vigesima pars unciæ denarius est . . . duodecies unciæ libram xx. solidos continentem efficiunt, sed veteres solidum qui nunc aureus dicitur nuncupabant,'—the division of the pound of silver into 12 ounces, and these into 20 pennyweights—with which we found the Welsh tunc pound to be connected, may also have had something to do with the contents of the centuria and jugum. At all events, the division of the pound into 240 pence was very conveniently arranged for the division of a tax imposed upon holdings of 240 acres, or 120 acres, or 60 acres, or 30 acres, or the 10 acres in each field. In other words, the coinage and the land divisions were remarkably parallel in their arrangement, as we found was also the case with the scutage of the Hundred Rolls, and the scatt penny of the villani in the Boldon Book.