▁were ▁subsequently ▁im posed ▁on ▁tax pay ers ▁for ▁ev ading ▁payment , ▁suggesting ▁that ▁the ▁ 1 1 9 8 ▁tax ▁was ▁not ▁very ▁successful . ▁ ▁According ▁to ▁the ▁late ▁ 1 2 th ▁century ▁chron ic ler ▁Roger ▁of ▁How den , ▁the ▁main ▁source ▁for ▁information ▁on ▁the ▁ 1 1 9 8 ▁car uc age , ▁assess ments ▁were ▁carried ▁out ▁in ▁county ▁by ▁a ▁commission ▁of ▁two ▁royal ▁officials ▁working ▁in ▁each ▁hundred ▁( a ▁sub div ision ▁of ▁a ▁county ). ▁Each ▁of ▁these ▁comm issions ▁included ▁two ▁local ▁kn ights ▁who ▁would ▁take ▁sw orn ▁test imon ies ▁in ▁each ▁village ▁from ▁four ▁vill agers ▁and ▁the ▁b ail iffs ▁or ▁estate ▁officials ▁of ▁those ▁bar ons ▁holding ▁land ▁in ▁the ▁village . ▁The ▁resulting ▁assess ments ▁were ▁recorded , ▁and ▁the ▁sh er iff , ▁or ▁chief ▁royal ▁official ▁of ▁the ▁county , ▁would ▁receive ▁the ▁money ▁and ▁forward ▁it ▁to ▁the ▁tre as ury . ▁Est ate ▁hold ers ▁in ▁the ▁area ▁were ▁responsible ▁for ▁the ▁pay ments ▁from ▁their ▁est ates , ▁and ▁when ▁they ▁were ▁handed ▁to ▁the ▁Ex che quer ▁a ▁special ▁procedure ▁was ▁followed ▁to ▁record ▁the ▁pay ments , ▁which ▁were ▁then ▁depos ited ▁into ▁a ▁dedicated ▁set ▁of ▁accounts . ▁These ▁elaborate ▁procedures ▁were ▁probably ▁meant ▁to ▁avoid ▁mis app ropri ation ▁of ▁funds , ▁but ▁may ▁not ▁have ▁been ▁successful , ▁as ▁just ices ▁were ▁later ▁sent ▁out ▁to ▁in quire ▁into ▁the ▁commission ers '