The taxation of the boroughs in the reign of Henry II was assessed by the king's justices, who fixed the sums due per capita; but if the borough made an offer of a gift, the assessment was made by the burgesses. In the first case the taxation fell on the magnates. In the levy per communam the assessment was made through the wardmoots (in London) and the burden fell on the poorer class. In Henry II's reign London was taxed by both methods, the barones majores by head, the barones minores through the wardmoot. The pressure of taxation led in the 13th century to a closer definition of the burghal constitutions; the Commons sought to get an audit of accounts, and (in London) not only to hear but to treat of municipal affairs. By the end of the century London had definitely established two councils, that of the mayor and aldermen, representing the old borough court, and a common council, representing the voice of the commonalty, as expressed through the city wards. The choice of councillors in the wards rested probably with the aldermen and the ward jury summoned by them to make the presentments. In some cases juries were summoned not to represent different areas but different classes; thus at Lincoln there were in 1272 juries of the rich, the middling and the poor, chosen presumably by authority from groups divided by means of the tax roll. Elsewhere the several groups of traders and artisans made of their gilds all-powerful agencies for organising joint action among classes of commons united by a trade interest, and the history of the towns becomes the history of the struggle between the gilds which captured control of the council and the gilds which were excluded therefrom.