85 “It may be given as a rule, without exception, that words ending
with _t_ or _d_ in Welsh or Briton, do, if they exist in Cornish,
turn _t_ or _d_ to _s_.”—Norris, vol. ii. p. 237.
86 “The frequent use of _th_ instead of _s_ shows that (in Cornish) the
sound was not so definite as in English.”—Norris, vol. ii. p. 224.
Another explanation of _Attal Sarazin_ has been suggested by an
eminent Cornish scholar: “I should explain _sarazin_,” he writes,
“as from _saratin_, a Med. Lat. _saritinus_, cf. _ex-saritum_,
_ex-saritare_ in Diez, E. W. ii. 283, s. v. _Essart_. _Atal_ cannot
be W. _adhail_. I would identify it with the Fr. _attelle_, splint.
It occurs in O. 427, meaning ‘fallow.’ _Atal sarazin_ I should
explain as ‘dug-up splinters or shingle,’ and _towle_ (_toll_)
_sarazin_ as a ‘dug-up hole or excavation.’ ”