1. CIJNS, TIJNS, ACCIJNS The relations between three tax terms in Middle Dutch and the formation of nasal vowels in Old French Pieter van Reenen Meertens Institute / VU University Groningen 29-06-2012

2. Distribution of TIJNS and CIJNS TIJNS CIJNS

3. Origin Late 4th century, Vulgate Matthew 17, 25: Reges terrae a quibus accipiunt tributum vel censum?

4. North Old Saxon: ± 825 Heliand vs 1195 tins

5. South Middle Dutch: Liège Diatesseron and Lives of Jesus: tsens Modern Dutch: Leiden translation of the Bible: cijns

6. Modern Standard Dutch: tijns/cijns However: Naarden translation of the Bible: accijns

7. TYNS from ZINS is "Gelehrte Entlehnung" in German TIJNS is a loan from Old Saxon, the ancester of Low German CENS is "mot savant" in French CIJNS is a loan from Old French

8. Charters Corpus-Van Reenen-Mulder CRM14 and Charters Corpus-Gysseling CG13 Tokens examined CIJNS, TIJNS, ASSISE/ACCIJNS

9. Spellings of TIJNS in CRM 14 Initial Consonants Vowels + n 338 x t 303 x ijn 14 x th 45 x in 4 x other

10. 488 x c 392 x ch 239 x ts 59 x s 34 x tz 10 x tc 8 x tg 11 x other Spellings of CIJNS in CRM14 Initial consonants

11. Spellings of CIJNS in CRM14 Vowels +/- n absolute numbers +n -ntotal ijN528 166 694 eN222 7 229 eiN169 10 179 iN 59 20 79 eyN 16 250 266 ijeN 4 69 73 ieN 10 16 26 eeN 8 10 18

12. Spellings of CIJNS in CRM14 Vowels +/-n percentages +n -n ijN 76 % 24 % eN 97 % 3 % eiN 94 % 6 % iN 75 % 25 % eyN 6 % 94 % ijeN 6 % 94 % ieN 38 % 62 % eeN 44 % 56 %

13. CIJNS comes from Old French CENS: cens/chens, cense/chense chc tijns

14. CIJNS is also influenced by TIJNS tijns cijns with ij cijns with e

15. CIJNS is also influenced by ASSISE when losing its -n- in sise, cise, tsijs etc. ▲

16. Digression ASSISE --> ACCIJNS Not enough tokens to Produce a map of ASSISE. Instead map with area where sins, sise with initial s- occurs S-

17. CIJNS is also influenced by a development in Old French: the formation of nasal vowels in words such as cense, penser, danse, which are no longer always spelled with -s- Forms such as censse, pensser, dansse occur from 1246 on: -ss- in order to make clear a voiceless pronunciation

18. tokens % tokens % -s- -ss- before 1246 52 100 0 0 1246-1270268 98 6 2 1271-1285327.92 9711.08 3 1286-1290121.92 95 6.08 5 1291-1295147.74 9116.26 9 1296-1300101.42 8517.58 15

19. ceyse

20. ceyse + sise sise

21. A short history of CIJNS, TIJNS, ASSISE/ACCIJNS in Middle Dutch on the basis of token frequencies geographical maps and the connection of CIJNS with nasal vowels in Old French