roughly gauged, or a man being permitted to rate himself,[315] or give
his "benevolence."

In the wardens' accounts are frequently seen long lists of names, each
being taxed at a sum varying from 1/2d. to three or four shillings.
Such lists may represent an attempt to tax each man at 1/2d. or 1d. in
the pound, or, likely as not, it may merely mean a crude sizing up of
the ability of each to contribute.

Furthermore, a "rate" might consist in a fixed sum, the same for all,
and levied by polls or by households,[316] say 1d. or 2d. each. Or,
again, it might be levied by pews at varying sums.[317] Assessments to
pay the parish clerk or sexton might sometimes be made in kind, and
issue from households, from cottages, or from ploughlands: so much
corn at Easter, so much bread, so many eggs.[318]

When it came to the more accurate basing of rates upon lands, or goods
at a valuation, the inhabitants of the various communities observed no
uniform ratio of taxation from parish to parish, nor even in the same
parish, and disputes were always recurring.[319]

It must be borne in mind that parish financiering was largely of the
hand-to-mouth variety. Indeed, it was difficult it should be
otherwise, for the exigencies of the civil or the ecclesiastical
authorities were constantly shifting, now a petty lump sum being
required (and to be spent as soon as raised), now a great one to be
disbursed in the same manner.

In conclusion, a few observations on the parish as a financial unit in
connection with county government may be made. There seems to have