The usual division of the hide was into virgates, a virgate being, after the Conquest at least, the normal holding of the villein with two oxen. Mr Round holds that in Domesday at all events the hide always consisted of four virgates; Mr F. Seebohm in _The English Village Community_, although thinking that the normal hide "consisted as a rule of four virgates of 30 acres each," says that the Hundred Rolls for Huntingdonshire show that "the hide did not always contain the same number of virgates." The virgate, it may be noted, consisted of a strip of land in _each_ acre of the hide, and there is undoubtedly a strong case in favour of the equation 1 hide = 4 virgates. Mr Seebohm, propounding his theory that English institutions are rooted in those of Rome, argues for some resemblance between the methods of taxation of land in Rome and in England; he sees some connexion between the Roman _centuria_ and the hide, and between the Roman system of taxation called _jugatio_ and the English hidage. Professor Vinogradoff (_Villainage in England_) summarizes the views of those who hold a contrary opinion thus: "The curious fact that the normal holding, the hide, was equal all over England can be explained only by its origin; it came full-formed from Germany and remained unchanged in spite of all diversities of geographical and economical conditions." In the Danish parts of England, or rather in the district of the "Five Boroughs," the carucate takes the place of the hide as the unit of value, and six supplants five, six carucates being the unit of assessment. In Leicestershire and in part of Lancashire the hide is quite different from what it is elsewhere in England. According to Mr Round the Leicestershire hide consisted of 18 carucates; Mr W. H. Stevenson (_English Historical Review_, vol. v.) argues that it contained only 12 and that it was a hundred and not a hide. Mr Seebohm thinks there was a _solanda_ or double hide of 240 acres in Essex and other southern counties, but Mr Round does not think that this word refers to a measure or unit of assessment at all. For Kent, however, the word _sullung_ or solin, is used in _Domesday Book_ and in the charters instead of hide and carucate as elsewhere, and Vinogradoff thinks that this contained from 180 to 200 acres.