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The History of Parliamentary Taxation in England

Note 55 — II

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Carucage, a land-tax based upon the carucate, “the quantity of land that could be ploughed by one plough, caruca, full team of eight oxen in a season.” 1 Dowell, Taxation and Taxes, p. 35. Roger of Hoveden sets down the equivalent of the carucate as being 100 acres,—iv. 47.

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