"Farthings. See I 18. This is the same word as English farthing (Old English feorðing, Middle English ferthing), quarter of a penny; but used in its original sense 'fourth part, quarter'. This is modelled on thriding 'third part', still used of the divisions of Yorkshire, with loss of initial th after the th or t in Northriding, Eastriding, Westriding. The application to divisions of other measures than money has long been obsolete in English, and farthing has been used since early Middle English for 'a negligible amount', so that to English ears the application to the divisions of the Shire (an area of about 18,000 square miles) is comical.
This tone can hardly be reproduced, but related words could perhaps be used: as Danish fjerding, Swedish fjärding; or German Viertal (which is applied to 'regions, districts')".
JRR Tolkien, Guide to the Names in the 'Lord of the Rings'.
I.