장음표시 사용
71쪽
is no De Dom dissiculty it illi mos convenient to give a sulltranslatio of the mos important passages 'Now since e have mentione tallies, considerities ho thecuttin os a tali is done There are two ind of tallies, ne calle a tali simply the ther calle a memoranda ally. Thelength of the tally, properi so called is the distance belWeen theend of the ore finge and the thumbi hen the thum is stretchedout and at one en there is a mali hole bored The memorandatally, hicli is always made so paymenis that are tora blanched, i Some hat horter, ecause aster the assa by hicli the armis blanche the origina memoranda tali is destroyed, and the firStoni acquires the tengili os a tali When the tali os combustion isti esto t. The ashionis cuiliniis as sollo thousandioundsis cut at therio of the tally by a cut the thichnes of the palmis the any the a hundred ound by a cut the readth of thethum, a scor of po ds, the readth of the litile finger a singlepound the widit os a sat arteycorm a Shilling, ather narro er, yet o that convergin cut remove Some of the ood an leavethere a litti notch a penn is made by a single ut ithout removin any ood On the edge here the thousan is ut noother number mustae put saving only the halsis a thougand, and
is no cui exacti like a silve penny buti culting perpendicularly into the tally, noti the lope ascis done in the silver penny.'The ni effective comment pon this passage is tot obtained
by the actua inspection os a tali or of the pictures in the hird volume of the Pipe oli Society's publications. It is hoWever,
Diagorus I. V. I. See I. v. K and notes on thi Passage. Quod de his restat oculata fide constabit.'
72쪽
necessar to observe that o tali that, have see seem to becut exacti in the way here described. We ma no turn to the actualis os the tally, especiali a thispoin is nowhere dealt with in the Dialogus An accountant comingtomahe his Easter proffer ouidia into the Exciteque a certain amount os moneys this amount ould e recordedipo a tali in the way describe above, and the tally ould then e psit down the id die or about three-quarter oscit tength, and par cutiis; the soli, or malle part was then HVen to the accountant, and thestoch, or large part , retaine in the Exchequer. Beyon this,another Usage arose at an early date. The tallyaecam regardedas a species os currency. I A ad pald Io into the Exchequer, receivin a tali so that amount, he might hand his tali ove tora, in hos handiit was equali good sor paymen into the Exchequer. Os course, by this transactio Acies himself,ithout defenc against the da os final audit os his account. We are no in a position to se stat, illi the id os the tallyand ver simple rotis, the whole usines of the Exciteque couldbe carrie on. The lay accountant and the la ossiciat ould understand the tali system the cierk of the reasur Would use the writte rotis. The whole usiness ould go ad taleas δ' thout an need of the more complicated arithmetic of the abacus. It is orthiotin that the whole of the wor o the tallies is under the care os laymen, hil only the clerical ossicialiandies the rotis. As to the date of the introductionis the abacus, nothin ca besaid beyon the ac that the Dialogus telis us that talites ere inus besore the abacus But it a b suggeste that hile thesorme device is in se in many countries, the lalter is a specialized device Ont employed by shilled calculators of whicli the histor is lairly wel known Do the time os Gerbere hile tallies may have been in us in Englandaeire the Conquest the abacus is notlihelyrio have been nown there and in consequence e re entille to date iis introductio as occurring unde the Normanadministration. It is orti notin that the wor caccarium,' in the sense of the Cour of Accounts is unknown uisi demor-mandy England and countries directi subjectato thei influence. The examinationis the staff the monetar syStem, and the arithmeticleing no concluded, itini remain to sormulate the rescit, so
recautum, Dialogus I. v. B. Ibid. I. i. A. Compare howeve Round Commune of London, P. 7 .
73쪽
sanas it assecis the questionis the originis the complete Exchequer. In the case of the staff, it has been hown that the ossicer of the Treasur shommost Si si a pre-Conquest origin The monetarysystem, Whicli is closely bound up illi that lassi also eads ac tolli fame era. O the theriand the arithmeticis the Exchequer, like the main portionis the staroseth uppe Excitequer, is clearly of soreignirigin As to the dates, o even the proces by hichthes disserent elements ere .nited noth in precise an e Sald;
The Dialogtis affordibu litile evidenceras to the sua place ossession of the Exciteque cour during the eigni Henry II. Thescene of the reatis is lai upo the an k of the Thames, ut there is no evidence to ho Whether the window here themaster and schola talhe was in esiminster, in the Tower, o in the e Temple ali places sor hicli claim mightae put sorWard. V haves in ne place a sortis geograph of the ouse of the Exchequer, here it is explaine that there must be a private chamber o counci adjoining the actualious o room here the Exciteque is held. ut the passage does no Suggest that an realbuildiniis described, and in actueadilthe an account of the Lindos place that musti provided so the ourtrio sit in There is nopassage in the whole realise hicli assim a definite place to any of the ouri' offcers mentioned. Wo places, indeed, are amed London and inchester as places here the lower Xchequermight be ound An is the passage relatin to the tellers: is pressed, it tend to how that the sua place of sittin was in-chester, and that the presence of the Exciteque in London was essfrequent an to this conclusion e liould probabi come ponthe evidence of that passage. In the secondiari, however, e findi the writ os summoni a passage here the author might naturallyhave mentioned some placeras the usual one here the heriss would have to attend. ut the word ibi vel ibi obvioust show that heregarde it a quite possibi that the Exciteque might sit in nytown in England An this is confirme by the passage ' hich
74쪽
explain that the accountant horis in ebi mus no leave thelimits of the own here the Exciteque is sitiiniso more han
and Chamberlains, and lasso the Exciteque in iis sitiings. ema there re conclude that he home of the Excheque was in Winchester, that it frequently sat in London, but that it might sit in an town in the kingdom. The evidence of the Pipe Rolis o the potnt sint indirect butthe ollowinidates and places seem probabie. In II 56 the Ex-cheque sat atyestminster in II 58 one Exciteque session ashel at Worcester in II 62 one Session was at Oxsord in II 6 qthe Easter session asini London the Michaelmas session os thesame ear as a Northampton ' in II 667 ne session a at Worcester in II 5'the aster Session a at Oxsord, and the Michaelmas ne a London. It is no necessar to ad instancesto these Enough has been done to homiliat there a no permanent place of sittin sor the Exchequer. No it must beremembere that f the session os the Exciteque Were notraxed, neithe was the Receipt os the Excheque fixed Both saces in
laci, mus have move together, and were essentiali inseparabie. Wemo come to a SomeWhat thorn question the mean in os
75쪽
It is seles to endeavou to extrac sto the Dialogus, hicli is a treatis o the actionis the Exchequer hile sitiing, informationas to ha too place hen the Exchequer a no sitiing and sor information a to the sit of the permanent repositor of thetreasure and rolis of the Exchequer e must turn to ther OurceS. The question is briest this : hen the XCheque ceased to Sit, What was done illi the mone an documents that ere in theliand of the ossicerit At a later date the question canae anSWered. The were placedin theoreasuries at estminster ; ut in the eign o Henr IIno suci eas solution an e offered Broadi speahing, in-chester, the capital os essex the origina home of the Normand reaSury, remaine the place os permanent custod sorioth moneyan rotis' ut, o sar a the mone is concerned ther i un- doubtedi evidence of the existence of ther reasuries in hicli tmight e placed an it is quite possibi that aster the Exchequerhad sat at Oxsord, sor instance, both mone and resis might remain there sor ome time pendin thei remova to inchester o to thenexi place at whichahe Exciteque might sit Temporar treaSuries mirat, there re exist in many places and the ac that the Ex-cheque Seem to have sat more osten a Londo than at an other Place, excludin Winchester, ould repare the way so the final remova of the permanent reasur hom in hester o est-minster. The date os that remova is uncertain. I may be
conjecturali place as appening bout the en os the eign os Henry II, and as ecomin complete during the eign os Richardes. In discussing the originis the Exciteque unde the three eads
treasure is move sto Northampton to ther placeS. Compare also the case
76쪽
os iis staff, iis monetar system an iis arithmetic, an in the supplementar discussionis iis ite, e have incidentali completed that partis our or Whicli correspond with therars book of the Dialogus, an treat O the Structure of the ouri. The secondbook proceedisrom static t dynamicS, rom structure to function, anxit seem necessar to supplement in like manne ou descriptionos the Exchequerint resti describing the Exciteque in action. Besore turning to the actua proces os accountiniit ill e convenient to illustrate an describe the session of the our as
describe in the realis L The couri sits po Mur enches place at the fides of a table. The dispositio of the seat willbe clear rom the annexed diagram, an oni a se remarks areneediui The arran gement of the to bench is peculiar At
77쪽
arave- ot abiecit is impossibi to suppos that more than three persons an sit anxit is there re necessar to suppos that theremaining personi satin the benchaut nolint the table. I may be note that the Bisho of inchester is a newl introducedossiciat, and that probabi besore his appearance the Justiciar and the hancello had more oom. It illa seen that the fige of the table afford ample oom in front of the various ossicialii them towor without renching po the domat of the calculator Thestieriss may appea tole cui altile hori, but it musti remembered
that the Io,oo column a no employed in ahingin heriss'saccount, and the LI,oo muS have been Ver raret employed. The quare par of the table is drawn to ho the actualdomat of the calculator. The seve Column are mentione in the Dialogus we have suggeSte Mur roW a the ulmos reachos his arm. It is however, probable that the quare cloth extended aliive the table. W may now turn to the actua proceedings of the court. At the lose of each session the preliminar Steps in preparatio sorthe ex have to e ahen. The reaSurer' clerks extractho the ol of the Exciteque just close ali debis stili re- maining in charge. The Barons meet presumabi in the Exciteque Chamber an decide ho v much is to e calledu on ach of these accounts at the comin Session, ahingeach count separalely. The rotis of the Justices in yre reproduced, and the Sum there recorde a due to the in areassesse in like manner. summon is drawn up addresse tothe heriss of each county, urgenti requirinthim to appea a the Easter o Michaelmas Exchequer, a the cas may be, With his sarmand with the sum thus determined. Atinaster e must pay thelial on account, at Michaelmas the whole sum is demande os him Besides the debis expresse in the summon the heri isto account sor casual profit accruin to the Crown. The Summonses are ritte by the hancellor' scribe , sealed illithe reat ea os the Exchequeri and iven to the marshat', hodelivers them to the usher os the uppe Exchequer', ho is responsibi sor delivering them.
The chamberlaing the marshal, and the constabie had ali of them duites whic require them to rise at an moment. For his reason the probablydi no sit at the table. Dialoius I. v. Μ. Ibid. II. i. B. Ibid. I. v. S. Ibid. I. v. ' Ibid. I. v. H. y Ibid. I. vii. F.
78쪽
The heriis, o receiving the summons, collecis the debis mentione in it, is necessar by distressi excepi in the case os debis due Dom tenants-in-chi es, wh have the privilege os deserring payment ii the meetin of the Exchequer . In Such cases thesheriis mus obtain the promise of the lordis his stewarxto holdhim armiess, and suci promise must be ive in sul countyCouri L O the anaster Lo Sunday, o the da aster Michaelmas, asthe case may be, the heriis must appear at the Exciteque in personi in certain cases by deput ' and in either caseae must pay in the mone demanded, o produce Voucher to the fame amount . He present himselfiefore the Baron on his arrivab and attend every morning unti his account an e ahen. Onmahin his paymen in theraeceipt he wil receive a memoranda tali of the sum at in on account of his sarm is it is payableblanch y, and ordinar talites for the debis heias levi ed. His nexibusines is to have his paymen o account of sar blanched , besore hicli his account cannot eoahen. da will then belven him so the account. In aster Ter no forma account is ahen', butini What is terme a te os Account. The heriis is examine a to hoWmuch he has at in on account, and what debis he has been
unable to levy. No entries are ad on the oli, ut notes aretaken by the Treas urer' clerh, and any oints of importanceare reserve so the discussion os the Barons at the lose of the Exchequer. The heriis receives a provisiona discliarge and the actua account is held ove illi J Iichaelmas.
At Michaelmas is notis Easter also the heris is bound togive notice o the da os his account o the dasbe re in the townwhere the Exciteque is held, so that an debio on hos bellaifhe appears may be present is hesteases δ' The ther heriis are excluded, and the reasure so ally demandii the sherili is readyto account He then asks f the customar outgoings alms, annuat paymenis, and granted ut are the Same a the earbelare. I so the writer of the reat oli, at the reasurer's dictation , et down the nam os the heris and of the count sorwhichae accounts and leaves a lan for the sum hich he has
79쪽
paid in The outgoings are nexi Writtentu accordin to the ossos the previous year an is an changela occurred, the reasurer varies his dictation accordingly. The heriis no produces oucherssor payments out made by himi virtve of the Ling's wriis, hichii produces' The writ are compared illi thei duplicates, in the and of the hancellor' cler is the issue stom me Exchequer , in the and of the Constable' clerk, is the issued sto the Curia Regis L These oucher are handed to the Marshal, Who preserves them M. The heriis then states liat he has pento the wages os approvers and in the administrationis justice i. e. on ordeat an executions); sor these paymenis e produces novoucheri . The account of the armis no test ope unti theother debis are discliarged, ecause, is an of them has no been dul levi ed the deficit mustae deducted Domiti sum at in naccount os sarm.
The heriis nexi accounts o any balanceis the last year' sarm, oris that os an previous year, stili Wing, hetheri him o any of his predeceSSOrS. Here a hori pace is est in the oli , and the account of the sarm os escheat and purprestures sollows that is, of land whichliave scheatexto the hing byssallure os heirs, and of encroachmentso the ing' property. These are charge accordin to the reportis the Iustice in Eb re, o the preseniment of the juries of the hundredS. Aster his come the renis os,ood and forests'. These Subsidiar accounts are balance at once the herissaccountin ei ther in riis, a besore, o in tallies howing the sumspat in by him o by ther o these accounts. Such tallte are compare When produce With the stoch stom hicli the were cui, hicli are in the hand os the tali culter'. When the account so the rent of wood an sorest has been closed the examinationis the heriis by the reasure is suspended. The hancellor' cler tahes up the summons an sormallycharges the herisDwith the debis hich he has been ordere tolev within his coun These arise sto tW Sources, bein either