We might even be tempted to go far further than this, and to carry our discoveries to a logical conclusion. If, as is asserted, direct taxation ('geld') began in England with the need for raising money to buy off the Danes, let us ask ourselves how the Witan would proceed when confronted with a demand, let us say, for £10,000. As there had been hitherto, _ex hypothesi_, no direct taxation, there would be no statistical information at their disposal, enabling them to raise by a direct levy the sum required. Their only possible resource, we might hold, would be to apportionate it in round sums among the contributory shires. Proceeding on precisely the same lines, the county court, in its turn, would distribute the _quota_ of the shire among its constituent Hundreds, and the Hundred court would then assign to each Vill its share. As the Vills were represented in the Hundred court, and the Hundreds in the Shire court, the just apportionment of the Shire's _quota_ would be thus practically secured. The arrangement would, moreover, be as satisfactory to the Witan as it was fair to the contributors _inter se_; for, by this gradation of responsibility, the payment of the whole was absolutely secured. This explanation is very tempting, and, indeed, such a system of apportioning liability is to be traced from time immemorial in the Indian village community.[171] Moreover, if the ratio of 'hides' to ploughlands were found to vary to any marked extent, according to county, the hypothesis that the quota, in the first instance, was laid upon each county would duly explain the ratio assessment being higher or lower in one county than in another. But such an hypothesis would imply that this assessment dated only from the days of Æthelred, or _circ._ 1000. Now the five-hide unit, on the contrary, was undoubtedly an old institution. Church lordships, the easiest to trace, appear to have retained their hidation unchanged from early times, and the 'possessio decem familiarum' of Bede seems to carry the decimal system back to very early days. Mr Seebohm, indeed--though, like others, he had failed to discover the existence of the five-hide system--saw in this 'possessio' of Bede a connecting link with the Roman _decuria_, just as he saw in the Roman _jugatio_ the possible origin of English hidation. And we must, of course, trace its artificial arrangement (1) either to the Romans, (2) or to the Britons--assuming them to have had the same system as existed in Wales for the food-rents, (3) or to the English invaders. Arrested at this point by the difficulty of assigning to the system I have described its real origin, I dropped these studies for some years in the hope that there might come from some quarter fresh light upon the problem. As I cannot, however, for lack of evidence, propound a solution capable of proof, I will content myself with indicating the line of research that offers, I venture to think, the most likelihood of success.