E. Cobham Brewer 18101897. Dictionary of Phrase and Fable. 1898.
Horse-shoes and Nails (for rent).
In 1251 Walter le Brun, farrier, in the Strand, London, was to have a piece of land in the parish of St. Clements, to place there a forge, for which he was to pay the parish six horse-shoes, which rent was paid to the Exchequer every year, and is still rendered to the Exchequer by the Lord Mayor and citizens of London, to whom subsequently the piece of ground was granted.
In the reign of King Edward I. Walter Marescullus paid at the crucem lapideam six horse-shoes with nails, for a certain building which he held of the king in capite opposite the stone cross.Blount: Ancient Tenures.