The comparative legal value of sheep and oxen, as is well known, is proved by the fact that, when the cattle-fines were converted into money-fines, the sheep was rated at ten, and the ox at a hundred asses (Festus, v.

-peculatus-, p.

237, comp.pp.34, 144; Gell.xi.

i; Plutarch, Poplicola, ii).

By a similar adjustment the Icelandic law makes twelve rams equivalent to a cow; only in this as in other instances the Germanic law has substituted the duodecimal for the older decimal system.
It is well known that the term denoting cattle was transferred to denote money both among the Latins (-pecunia-) and among the Germans (English fee).
17.