AN academic study of Herefordshire, as recorded in the Domesday Book, has been written by a county-born scholar.

Professor Michael Jones has trawled through the unique document, published in 1086, to discover the lie of the land in Herefordshire as it was over 1,000 years ago. His article, entitled Domesday Book: An Early Fiscal, Accounting Narrative, has a special resonance for him with his local connections and as a professor of accounting at the University of Bristol.

Prof Jones explains how Domesday can be considered a landmark in the evolution of British accounting, introducing an administrative framework eventually leading to the English Exchequer.

“Herefordshire’s manorial structure in 1086 can still easily be recognised today,” he writes. “Herefordshire was of particular significance in the 11th century as it was part of the Marches.

“William I required an inventory of land he owned, land owned by the Welsh and contested land. The Herefordshire entry included a population census of Hereford. It identified 103 men dwelling inside and outside the city wall as well as a list of Herefordshire customs and of landholders.

“It shows a very controlled society: one with multiple monetary and non-monetary obligations.”

Prof Jones continues: “The Herefordshire customs were extensive and can be classed into 10 customary obligations relating to home owners, horse owners, deaths, criminal fines, house sales, trade, military service, reeves, royal customs and payments to the King.

“Thirty-six land owners are listed. After King William and Bishop Walter of Hereford and the canons of Hereford, who represented the two parallel constructs of state and church, were four churches (Cormeilles, Lyre, St Peter’s and St Guthlac’s).

“Thirty different landowners then followed, ranging from Ralph of Mortimer, who had extensive holdings to Urso of Abetot who held one manor. Land ownership was recorded three times: in 1066, any change of ownership from 1066-1086, and in 1086.”

Prof Jones finds it “especially striking” how Domesday incorporated a whole set of taxes, many resembling the principle of modern day levies.

“First, there was a tax on death. Second, the annual tax on dwellings was similar to the modern property tax .Third, house sales were taxed. Fourth, many trades were taxed such as money makers and blacksmiths. Fifth, there was also a range of set fines for many crimes and misdemeanours and also for missing military service.

“Sixth, court fees were charged for the administration of justice. Seventh, there was a wide range of non-monetary services which can be seen as surrogate taxes, for example providing labour for the royal hunt. These taxes ensured that the king received a steady income stream. “Finally, but certainly not the least important was the geld which raised money to bribe the Danes not to raid England.”

*The full article will be published in The British Accounting Review.