Kelly argues that most charters were based on genuine originals, including the First Decimation of 844. She says: "Commentators have been unkind  the 844 version has not been given the benefit of the doubt". In her view Æthelwulf then gave a 10% tax reduction on bookland, and ten years later he took the more generous step of "a widespread distribution of royal lands". Unlike Finberg, she believes that both decimations were carried out, although the second one may not have been completed due to opposition from Æthelwulf's son Æthelbald. She thinks that the grants of bookland to laymen in the Second Decimation were unconditional, not with reversion to religious houses as Stevenson had argued. However, Keynes is not convinced by Kelly's arguments, and thinks that the First Decimation charters were 11th or early 12th century fabrications.