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Tax, memory and the written record: revisiting Gestmin

Gerald Montagu and Elmira Jazottes (Gide Loyrette Nouel) consider the importance of the evolving science of memory in tax.

Writing in around 1124 about an argument that had taken place some 20 years’ earlier in the course of the investiture controversy between St Anselm Archbishop of Canterbury and King Henry I Eadmer (Anselm’s companion and biographer) described the following dialogue which concerned the outcome of discussions envoys sent by St Anselm and Henry I had previously had with Pope Pascal II:

Monks for St Anslem : ‘But what about the evidence of the letters?’

Bishops for Henry I : ‘As we do not accept the evidence of monks against bishops why should we accept that of a sheepskin?’

Monks for St Anselm : ‘Shame on you! Are not the Gospels written down on sheepskin’.

Arguments about evidence...

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