As the latter is due to finger-reckoning, so the use of the fingers and the toes produced a vigesimal scale.

Proceeding to higher numbers, it is interesting to note that they also proceed on the vigesimal system, although this has not heretofore been distinctly shown.

I am inclined to think with Dr. Förstemann that it was rather in consequence of the use of the vigesimal system in representing numbers.