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Lovely! Now the question - width ... but where? If at deck and not waterline level, then there could be (some) truth to the Dues pushing tumblehomes. But like you said the Dues were not set in stone and were modified often, so this almost certainly is an urban legend.

Thanks! Sadly no can read Danish :( Looks that "deck area taxed" and its impact on ship design (Go tumblehome!) seems to be an urban legend?

How were Sound Dues calculated? How did they change over time? The wiki says "1-2% of cargo value, self assessed, but Authorities had right to buy entire cargo at the quoted price" i.e. as to avoid/limit under-reporting. However, elsewere I've found references that the Sound Dues used deck...