^{page 289 note 1} Archaeologia, lxii, 367.

^{page 289 note 2} Proceedings, xxv, 29, and xxvi, 36.Google Scholar

^{page 289 note 3} R. L. Poole, The Exchequer in the Twelfth Century; T. F. Tout, Chapters in English Administrative History and Materials for the History of the Reign of Edward II; Conway Davies, The Baronial Opposition to Edivard II; J. F. Willard, Introduction to the Surrey Record Society's volume of Taxation Returns; C. Johnson, System of Account in the Wardrobe of Edward I, in the Royal Historical Society's Transactions, 4th ser., vol. vi; Miss M. H. Mills, two articles on the Adventus Vicecomitum in the English Historical Review and a volume dealing with Pipe Rolls for the Surrey Record Society; H. Jenkinson, The Financial Records of the Reign of King John in the Magna Carta Commemoration volume of the Royal Historical Society and Records of Receipts from the English Jewry in Transactions of the Jewish Historical Society, vols. viii and ix.

^{page 290 note 1} I am indebted to various friends for their contributions, but particularly and very greatly to my former student, Miss M. H. Mills, to whom I owe my information as to the Dividenda Tally (which she first investigated in the course of her own work) and the Dating of Tallies, as well as numerous other notes.

^{page 291 note 1} Thus we have illustration of the marks for £1,000 (pl. lxii, no. 9); £100 (pl. lxi, no. 8); £20 (ibid., no. ii, and pl. lxii, nos. 3 and 7); £1 and half a pound (ibid., nos. 4 and 6, and pl. lxi, nos. 1, 6, and 9, and lx, no. 4); shillings and pence (ibid., no. 6; pl. lxi, nos. 3 and 4; pl. lxii, upper side of no. 7, &c.): the angles of the half-way cut and the right-hand end are well shown in pl. lxi, no. ii.

^{page 291 note 2} Private tallies were also dealt with in my later note in Proceedings, xxvi, 36.

^{page 291 note 3} Ibid., xxv, 29.

^{page 291 note 4} The parts remaining with the Chamberlains of the Receipt are described as countretailles and also as escaches des tailles in the ordinances of 19 Edward II (Red Book, p. 964).

^{page 292 note 1} See below.

^{page 292 note 2} Published in Palgrave's Antient Kalendars, vol. ii: see particularly pages 311 et seq. The work was compiled in 1610.

^{page 292 note 3} Two sets of these have furnished respectively material for an article on the First Parliament of Edward I (Eng. Hist. Rev., xxv, p. 231) and illustrations for a book on Palaeography and the Study of Court Hand (Cambridge, 1915)Google Scholar; and there are many others.

^{page 292 note 4} Among the Stone MSS., I am indebted to a former student, Mr. Leonard Chubb, of the Birmingham Library, for calling my attention to these tallies.

^{page 292 note 5} See Professor Willard's note in the Bulletin of john Rylands Library, vol. vii, no. 2, to be mentioned again below. I showed a tally of the elder John d'Abernon in my first paper.

^{page 293 note 1} This has since been exhibited to the Society.

^{page 293 note 2} We know that about 25 Henry III (e.g.) the Exchequer was finding it necessary to distrain accountants to come up for audit: cp. notes on L. T. R. Memoranda Rolls 13 (mm. 14, 15, and 16) and 14 (m. 14d).

^{page 293 note 3} The early 18th-century tallies at Martin's Bank.

^{page 293 note 4} Archaeologia, lxii; Proceedings, xxv; Jewish Hist. Soc, Transactions, ix; and Surrey Archaeological Collections, xxiii: one plate from the last-named is also reproduced in the Surrey Record Society's Pipe Roll volume.

^{page 293 note 5} I am indebted for some assistance in sortation to a small class of students, especially Miss D. M. Broome, Miss H. M. Chew, Miss M. H. Mills, and Miss C. A. Musgrave.

^{page 294 note 1} Now in E. 402/3 A, first tray.

^{page 294 note 2} One was reproduced in Proceedings, xxv, where it was conjecturally assigned to the reign of Richard I or John.

^{page 294 note 3} No. 23 in the article in Archaeologia. The accuracy of the reading of the amount has been established by tracking it on to the Receipt Roll in each case.

^{page 295 note 1} Cp. the case of Walter Hereman on Receipt Roll 123.

^{page 295 note 2} See below the notes on a Jacobean and later Exchequer tallies: see also below, p. 316.

^{page 295 note 3} We have not been able yet to fix any exact date: indeed the process seems to have been gradual.

^{page 295 note 4} Marcant autem auri in medio take sicut libram vnam incidas. Dialogus, Oxford edition, p. 74.

^{page 295 note 5} Aureum vero vnum non prorsus vt argenteum. set ducto dircte incidentis cultello per medium talee non obliquando sicut fit in argenteo. Ibid.

^{page 296 note 1} The possibility is slightly increased by the fact that the tally records a receipt from a Jew and that it was not uncommon for gold coins to be procured through the Jews; but the point cannot be verified as the Receipt Roll for the Jewish talliage in question is missing.

^{page 296 note 2} See the printed Close Rolls, s. v. Edward of Westminster and others, who are frequently found handling marks' worth of obols of muse and besants (cp. pp. 232, 277, etc., under date 1244/5).

^{page 296 note 3} Thus in 15 Henry III (Pipe Roll 75, Oxford membrane) the Telarii of Oxford pay 6l. for a gold mark and the Cornesarii 165. for an ounce of gold. In 42 Henry III the Pipe Roll (Sussex, Nova Oblata) shows Geoffrey de Cruce owing 5 marks for a fine of half a mark of gold; while in 26 Henry III Edward of Westminster is paying at the rate of a shilling of silver for a penny of gold, silver itself having its face value (Issue Roll 1205).

^{page 297 note 1} We have other examples with the addition per manus before the name.

^{page 297 note 2} Note the wrong angle of the central cut and the irregular and wrongly-placed notch.

^{page 297 note 3} See below, p. 308.

^{page 297 note 4} The marks of the genuine Exchequer tally are the angles of cutting at the centre and right-hand end, form and position of wording, and shape and position of notches: for which see my first paper.

^{page 298 note 1} For examples of complication the student has only to look under the Wardrobe headings in the double-columned Issue Rolls of Edward II or at the pro column in the later Receipt Rolls. Cp., e. g., the Issue and Receipt Rolls published in facsimile in Johnson and Jenkinson, Court Hand Illustrated, pls. xxii a, xxxv, and xxxix.

^{page 298 note 2} See my paper in Jewish Historical Society Transactions, vol. viii, with the facsimile in vol. ix; and cp. Appendix V to my Manual of Archive Administration, to be cited again below, p. 309. Since the above was written a number of very early fragments of Receipt Rolls have come to light among previously unsorted Miscellanea at the Public Record Office. As any new document of the reign of Henry II is of importance I have thought it worth while to summarize briefly in the present paper (see Appendix II) the state of our knowledge of the early Receipt Rolls as it now stands. I shall hope to deal with the new documents in more detail elsewhere: they do not upset my previous theories as to the development of this type of Record.

^{page 298 note 3} Occasionally this is not so, and the fact is duly noted: see the per duas tallias notes in (e.g.) Receipt Roll 12 of 21 Henry III.

^{page 299 note 1} E. 401/376, a roll of 18 Edward III, is notable; fictitious loans (see below under ‘Assignments’) and an advance which had been returned are not marked with this marginal—a clear indication of the stage of procedure at which the checking took place. Compare the remarks above as to the correspondence of a single line in the Roll with a single tally levied, and see the note on later (17th cent.) procedure in Proceedings, xxvi.

^{page 299 note 2} Cp. Receipt Roll 147 of 27/28 Edward I, where we are told that a certain entry punctuabitur although ignoratur si tallia fit vel non—clearly an exceptional step. The forms of ‘punctuation’ on Rolls 139 and 140 are interesting.

^{page 299 note 3} See below, p. 307.

^{page 299 note 4} Bulletin of John Rylands Library, vii, 2, p. 270.Google Scholar

^{page 299 note 5} Robert de Glamorgan's tally, for example, for 27l. 8s. figured in Surrey Archaeological Collections, xxiii, is dated Michaelmas 22 Edward I, but was, as a matter of fact, paid in on the feast of St. Hilary 1295 (E. 401/132): cp. in the same plate another Glamorgan tally for 22l., paid in on 19 March 1295 (same Receipt Roll). Similarly a Glamorgan tally for us. 8d., dated Michaelmas 21 Edward I, is for an amount paid in Jan. 1294 (E. 401/127).

^{page 299 note 6} See Receipt Roll 151 of 30/31 Edward I, where Ralph de Hengham pays four sums amounting to 666l. 13s. 4d., one of which (336l. 6s. 8d.) is stated to be de termino Sancti Michaelis proximo futuro. One would like to see the tally for this.

^{page 300 note 1} Mr. H. G. Richardson has, I understand, a paper on this subject in preparation for the Transactions of the Royal Historical Society.

^{page 300 note 2} See note on p. 290 above.

^{page 300 note 3} Examples will be found in E. 101/282/23.

^{page 300 note 4} Receipt Roll 1564, m. 4d, et omnes talee iste facte fuerunt de veteri dividenda. The practice actually appears in the Pipe Rolls of 1206 and 1207, but without the word dividenda.

^{page 300 note 5} Pipe Roll 82, Devon, Nova Oblata.

^{page 300 note 6} Item volumus et prouidemus quod Camerarii non faciant de cetero vicecomitibus seu aliis quibuscumque balliuis tallias diuidendas nisi receptis prius ab eis particulis summas et occasiones debitorum et nomina ea soluencium continentibus (Close Roll 101, m. 7d): cp. L. T. R. Memoranda Roll 51, m. 9.

^{page 300 note 7} For Yorkshire alone, and in respect of amercements from a single Eyre, the Sheriff received in 2 John, 972 tallies; and about 120 more were required for individual payments: see Pipe Roll 46.

^{page 301 note 1} For examples (which have survived to us as vouchers to accounts) see L. T. R. Misc. Rolls 5/68 to 70 and E. 101 (K. R. Accounts) 505/6.

^{page 301 note 2} See the statute of Rhuddlan, quoted above.

^{page 301 note 3} Cp. Receipt Roll 4, of 5 Henry III. In Receipt Roll 5 we have a marginal De itinere H. de Burgo totales, which shows how close was the connexion of these rolls with the needs of the Pipe Roll: on the other hand the double character of the Receipt Roll (showing receipts issued to small debtors through the Sheriff) is well illustrated by the form of (e.g.) E. 401/11 B, which may be contrasted with that of 3 B.

^{page 301 note 4} e.g. Receipt Rolls 12, 13, 15, and 17 of the years 21 to 30 Henry III.

^{page 301 note 5} Or per diuid', per diuidend', per particulas.

^{page 301 note 6} Receipt Roll 103.

^{page 301 note 7} Receipt Rolls 22, 53, 54, all circa 38 Henry III.

^{page 301 note 8} Thus on Receipt Roll 76 we get, under Wiltshire, a list of small debts amounting to 46l. and 1 mark paid by Hildebrand de London: in Receipt Roll 75 we have simply de Hyldebrando de London' vicecomite.xlvj. li. j. marc', per d'd'. Cp. the case of Thomas de Normanville's payments of 600l. and 200l. in Receipt Roll 88 and the long list of debts to his name in Receipt Roll 87. Note that the Receipt Rolls were kept normally in triplicate and that only the Treasurer's roll can be relied on for the dd note. The dividenda habit spread also to the Jewish Receipt Rolls (e. g. no. 1579). Very good examples will be found in Receipt Rolls 96 and 97.

^{page 301 note 9} See Appendix II.

^{page 301 note 10} See passage quoted above.

^{page 302 note 1} I have found no more of them on the Receipt Roll after 16 Edward I.

^{page 302 note 2} The last is one of 15 Edward I—E. 401/105, which is called Rotulus parcialis diuersorum comitatuutn de debitis plur'; it has marginals, totales as well as parciales—an important point, since it foreshadows the later Sheriffs' accounts.

^{page 302 note 3} Nos. 8/1 to 3 and 5; 19/2; 22/3 to 5; 29/7 and 8; 39/2 and 3; 41/2 and 3; 42/2; 46/1; and 47/8. In no. 8/2 we have one tally de debitis plurium for the totales (76 items) and one for the parciales (58).

^{page 302 note 4} Ibid., 47/8: also Receipt Roll 97, where dd entries are struck through and de debitis diuersorum and habet talliam added later; but see more particularly Exch. of Receipt Miscellanea 5/23, a roll of 19–21 Edward I, called Rotulus diuidendarum, in which we see numerous officials, sheriffs, or bailiffs, all of whom appear to have held office before the statute (1284), receive new tallies for old. Cp. the Tallie Innovate Roll (Receipt Roll 1756).

^{page 302 note 5} At the outside 1280 to 1287.

^{page 302 note 6} 104, 105, 107, 109, 110: cp. Exch. Ace. 238/9. But note that this inscription appears also on Receipt Rolls of an earlier date (nos. 14 and 15 of 26 and 27 Henry III).

^{page 302 note 7} Cp. the Ordinances de statu Scaccarii on Patent Roll 54 Henry III, m. 22.

^{page 303 note 1} Nos. 1 and 2; and in the Northampton Donum (E. 101/249/2).

^{page 303 note 2} Thus in Receipt Roll 1 we have after an entry in ordinary form the addition De eadem.iiij.s. In eadem tallia.

^{page 303 note 3} It has been noted in the forms crementis, cremento, incrementis, and incremento. A parallel, but more exact, method, where we are told the exact sum which has been added to a specific entry, will be found under Notts, and Derby in Receipt Roll 117 of 19 Edward I, at the end of the Deriod here treated.

^{page 303 note 4} Under Dorset in Receipt Roll 44 of 45 Henry III.

^{page 303 note 5} Above, pp. 295, 296.

^{page 303 note 6} e. g. 74s. 2d. under Suffolk, Receipt Roll 19.

^{page 303 note 7} De Judeis de Stamford': Receipt Roll 12 of 21 Henry III.

^{page 303 note 8} Fifteen times in Receipt Roll 12 of 21 Henry III.

^{page 303 note 9} See above, p. 298. The entry has practically disappeared from the Receipt Roll by 13 Edward I.

^{page 304 note 1} E. H. R. xxviii, p. 209. Some of the original bonds of Cade's other debtors have survived, which I hope later to publish; but it appears from the roll that, instead of such parchment documents, he sometimes used tallies.

^{page 304 note 2} Proceedings, xxv, p. 29.

^{page 304 note 3} Surrey Record Society, xviii, Surrey Taxation Returns, Introduction, p. xv, and documents quoted.

^{page 304 note 4} Another good example for working is furnished by K. R. Subsidies 161/6, an account of the collection of the 15th in Oxfordshire in 30 Edward I, which should be worked in conjunction with the Receipt Rolls.

^{page 304 note 5} In 13 Edward II the amounts paid out by Collectors on a writ are respited because they have not yet received their tallies, the Treasurer being away (L. T. R. Memoranda Roll 90, m. 146).

^{page 305 note 1} Cp., e. g., Receipt Roll 1660 and Issue Roll 112.

^{page 305 note 2} See Issue Rolls 54, 57, and 59, and Receipt Rolls 94, 110, and 112 (16–18 Edward I) for some examples.

^{page 306 note 1} Cp. Receipt Roll 606 (20 Richard II) with the Issue Roll for the following year: cp. also Receipt Roll 639 of 8 Henry IV, where cancelled assignments are not struck through, with Issue Roll 596.

^{page 306 note 2} Examples in Receipt Roll 606 of 20 Richard II under date 22 August: cp. the case of Henry Beaufort's loan in the Receipt and Issue Rolls of 9 Henry V, an example for which I have to thank Mr. W. T. Waugh.

^{page 306 note 3} Cp. Receipt Roll 725 (9 Henry VI) under date 12 October with Issue Roll 696 under date 13 October. I am in hopes that the problem may presently be worked out by Miss D. M. Broome, who first noted its occurrence in the reign of Edward III.

^{page 306 note 4} Examples have been noted in (e.g.) Receipt Rolls 150 and 153 (temp. Edward II) and 747 (Henry VI): see also Receipt Roll 672 and Issue Roll 624, of 4 Henry V, under date May 11.

^{page 306 note 5} In 4 Edward III, one by a letter of privy seal and one by tally: see Calendar of Close Rolls, p. 91, and cp. p. 366.

^{page 307 note 1} This does something to fill a considerable gap. It has now been possible to examine in these papers Exchequer tallies of the early and late 13th century, the early 17th century, the early, middle, and late 18th, and the early 19th century.

^{page 307 note 2} E. 401/1367, under date 8 July.

^{page 307 note 3} The Teller's name; I do not think this ever appears on the taliy: it is a modern device, the Tellers having become persons of importance, to put it in the roll.

^{page 307 note 4} I am indebted to Mr. H. G. de Fraine for an opportunity to inspect these. He has published an account of them in The Old Lady of Threadneedle Street, vol. ii, no. 13.

^{page 307 note 5} The familiar 11,015,100l. of the Weekly Bank Return.

^{page 307 note 6} See list in Appendix I to this paper.

^{page 308 note 1} One for Rutland is practically complete, and there are a few other fragments.

^{page 308 note 2} One or two of the collection show a variant of this—Brit[annia] sept[entrionalis].

^{page 308 note 3} At which date a similar change may be noted in the Receipt Books.

^{page 308 note 4} Revenue of Leases on Crown property.

^{page 308 note 5} Two of these, dated 3 April 1806, are remarkable for having an inscription which begins De J. Alcock and then drops into English, the details of conscience money paid to the late William Pitt (in one case from America!) being too much for the clerk's Latinity: cp. the Receipt Book (E. 401/2216), where they are marked with the word Anglic.' Another (of 1809) relating to surplus fees in the Land Revenue Office is also in English; but the use is rare. Another occasional abnormality is the use of an inscription beginning De pecunia …

^{page 308 note 6} Two of the amounts in the Gibraltar Accounts contain a farthing but are reckoned to the next halfpenny on the tallies.

^{page 308 note 7} See my first paper, where Chisholm's Appendix to the Report on Public Income and Expenditure (1869) is quoted. Chisholm, by the way, appears to have had a foil before him when he wrote.

^{page 308 note 8} The Museum contains also a few specimens of medieval private tallies, to which it is hoped later to add some of the medieval Exchequer ones.

^{page 309 note 1} T. 48/6. I have to thank Mr. R. D. Richards for the reference.

^{page 309 note 2} See Appendix V to my Manual of Archive Administration (Clarendon Press, 1922)Google Scholar.

^{page 309 note 3} Recently I have discovered some examples of the ‘indented cheque receipt’ which was substituted for the tally in 1826: they will be found in E. 181/90.

^{page 309 note 4} Notes like the following (from Receipt Roll 119, of Edward I) are probably not uncommon. Hie incepit Radulphus de Manton' clericus domini Johannis de Theford' scribere tallias … quia dictus dominus fuit infirmus. The scriptor talliarum, becoming a regular official, subsequently blossoms into the Auditor of the Receipt, an important person under the Tudors and later.

^{page 309 note 5} e.g. L.T. R. Mem. Roll 109 (11 Edward III), m. 15: in 5/6 Edward I we have a description of how the tallies necessary for a sheriff's accounting could not be found in spite of much searching; how they were innovated, so as not to delay the account, and then casualiter found again in their proper place; and how the Barons of the Exchequer huiusmodi mutacionem et translacionem talliarum suspectas habentes et sinistrum inde suspicantes arrested William de Bradecote, one of the Chamberlains of the Receipt (Anc. Corr. 17/14 and K. R. Mem. Roll 5/6 Edward I, m. 3 d). I am indebted for one of these references, and for some others, to Mr. R. J. Whitwell.

^{page 310 note 1} Cp., e. g., Calendar of Close Rolls, 14 Edward I, p. 384; Ryley, Placita, 450; Rot. Parl. i, p. 317b; Receipt Roll 905 (11 Edward IV), under date 28 October; ibid. 913, under date 2 March, containing a note of the elaborate precautions in case certain pro tallies, lost and innovated, should subsequently be found; and so forth. A writ ordering the arrangements for ‘innovations’ will be found on Receipt Roll 1756, m. id; cp. Cal. of Close Rolls, 1286, p. 385. The Red Book, p. 973, quoting Memoranda Rolls, says the Chamberlains might make no charge for searching for lost tallies; cp. Cal. Close Rolls, 1278, p. 487: but see note 3 below.

^{page 310 note 2} See Tallie Innovate Roll (Receipt Roll 1761), temp. Edward II.

^{page 310 note 3} In expensis ad portant Westm' pro clericis Camerarii Scaccarii scrntantibus in les foyles… MSS. Lord DeLisle and Dudley, i, 211 (c. 1460)–a reference for which I have to thank Mr. C. L. Kingsford. Such ‘expenses ’ are the subject of an Exchequer poem printed not long since by Professor Haskins and Mrs. George (E. H. R. xxxvi, p. 58). I hazard the suggestion that at Westminster Gate there was a place of entertainment, which would give point to a line in the poem (ibid. 65). Compare also Chancery Miscellanea 34/1/10.

^{page 311 note 1} See list in Appendix III. Since this paper was read the number has been swelled by the discovery of another file of sixteen private tally foils. As they do not introduce any modification of what I had already deduced from the others, I have added them under sub-numbers in the Appendix to save alteration of the numbers cited at numerous points in the text and foot-notes.

^{page 311 note 2} Nos. 1 and 2, 3–6, 229 and 232.

^{page 311 note 3} Nos. 170, 217, 226, 231.

^{page 311 note 4} Nos. 29–31; 73–143 and probably 144–169; 171–201 and probably 202–216; 218–224. These are in two sacks with contemporary parchment labels attached and three leather bags, of which two are particularly fine specimens in, white leather.

^{page 311 note 5} Most of those enumerated in note 3 above; also nos. 32–45.

^{page 311 note 6} Containing eight original files and a number of loose tallies and fragments: this is E. 101/678/2. Two large leather bags are related respectively to the accounts of Thomas de Chubham sheriff of [E]ssex in xxxij. and xxxiij. [Edward III] and to those of Nicholas Raunche, reeve of Estwod'.

^{page 311 note 7} No. 92.

^{page 311 note 8} Attached to nos. 32–45.

^{page 312 note 1} Attached to nos. 73–83; 171–187; 188–201; 218–224: the last-named is inscribed Tallie reseruande super compotum Nicholai prepositi de Estwod' anno xxxiiij.

^{page 312 note 2} Nos. 7–12; 19–24; 25 and 26; 27 and 28; 46–72; 225; 230.

^{page 312 note 3} Nos. 7–12 and 46–72: see also nos. 218–224.

^{page 312 note 4} Nos. 46–72. Note that the fashion of cutting the tallies also differs, one set being abnormal, Exchequer fashion.

^{page 312 note 5} See Calendar of Miscellaneous Inquisitions, i, no. 2169.

^{page 312 note 6} Examples of scratching without ink are nos. 73–81; 83: see pl. LXVI.

^{page 313 note 1} The ink in some cases has run into the scratches.

^{page 313 note 2} Talea, tallea, talia, tallia, taill', all appear: even the Exchequer's spelling is uncertain.

^{page 313 note 3} Cp. the case of William Cade, temp. Henry II, already quoted; and see the Jewish Plea Rolls, passim. A Jewish money-lender's tally is shown in the lower right-hand corner of pl. LXVII.

^{page 313 note 4} e. g. Curia Regis Roll 26, m. 4, in an action over the sale of some salmon, et inde producit sectam el talliam ostendit.

^{page 313 note 5} Numerous examples will be found in the Record Office volumes of Close Rolls, Henry III (e.g. 22 Henry III, p. 28, which mentions tally and counter-tally) and some later.

^{page 313 note 6} Stat. of Westm. 3 Edw. I, c. 1.9, q' les Viscontes facent tailles a tuz ceaux q' li paeront la dette le Rey: we have dealt above with the statute of Rhuddlan (12 Edw. I).

^{page 313 note 7} For documents touching inquiry as to Sheriff's Tallies which were out in the country see, e.g., K R. Miscellanea, 24/17/3 and K. R. Sheriff's Accounts, 3/2 and 3/3.

^{page 313 note 8} Nos. 25 and 26: cp. nos. 188–201.

^{page 313 note 9} Cf. the 17th cent, treatise quoted in Proceedings, xxv, p. 31.

^{page 314 note 1} Nos. 231, 232. One would not, of course, expect English on early tallies.

^{page 314 note 2} Other sections of the evidence are furnished by examination of the methods of the men who compiled the enormous mass of private Court Rolls, Accounts and Deeds of which a relatively small part has been preserved to us; together with Public Records of such a demonstrably local provenance as Sheriffs' Accounts, Inquisitions, and Assessments for Taxation. The wide distribution of knowledge of the elaborate rules for compiling such documents has not been sufficiently appreciated.

^{page 314 note 3} The reason for the additional preservation of the stocks in a few cases (Appendix III, nos. 7–12, 46–72) may be sought in the Accounts to which they belong: it naturally implies that they have been audited. Here we have only to take advantage of what is (it will be seen) a very lucky accident. We have altogether 34 stocks out of 248 examples.

^{page 316 note 1} Cp. no. 102 in the Appendix, a case where careless cutting has made what should have been the stock into the foil.

^{page 316 note 2} There are some whose resemblance to Exchequer Tallies is only belied by their wording.

^{page 316 note 3} The first total shown in the list was 232; to which must be added the sixteen extra tallies mentioned above (p. 311, note 1).

^{page 316 note 4} Appendix III, nos. 27, 229, and 230.

^{page 316 note 5} Nos. 46–57; 227.

^{page 316 note 6} Nos. 28, 74, 76, 78, 81, 111, 112, 115, 118, 122, 123, 125, 132, 133, 137, 140, 141, 142, 143,175, 189, 211, 212, 215, 216, 217.

^{page 316 note 7} No. 229.

^{page 316 note 8} Nos. 19–24; 46–72; 218–224.

^{page 316 note 9} We have seen that it occurs in the Jacobean tally.

^{page 316 note 10} Nos. 44, 112, 115, 125, 217, 229.

^{page 316 note 11} No. 129.

^{page 316 note 12} A remarkable example is no. 230, where two distinct sums of money are put on the same tally; but to put on two or more commodities is common.

^{page 317 note 1} Appendix III, nos. 62–66. There is also clear evidence of the penny cut being habitually used for bushels and the shilling notch for quarters (nos. 121, 125, 217). Note however no. 228, where the pound notch is clearly used for twenty units but a score notch is used not for twenty times this but for 100 units.

^{page 317 note 2} Nos. 113, 123.

^{page 317 note 3} Nos. 1, 13, 14, 15, 23, 25, 27, 28, 96, 127, 226.

^{page 317 note 4} No. 137.

^{page 317 note 5} No. 2.

^{page 317 note 6} Nos. 8; 11; 35–37; 44.45; 92–94; 106,107; 109–113; 118; 123; 141,142; 228.

^{page 317 note 7} Nos. 87, 88–94, 97, 119.

^{page 317 note 8} Nos. 46–57 (money); 58–71 (minerals); 217 (grain).

^{page 317 note 9} Nos. 135–139, etc.

^{page 317 note 10} Nos. 98, 100, 103, 104.

^{page 318 note 1} Appendix III, nos. 140; 175, 176; 178; 180; 183; 190, 191; 198; 202; and eight fragments.

^{page 318 note 2} Probably with the point of a knife.

^{page 318 note 3} e. g. nos. 183, 198, 202.

^{page 318 note 4} e.g. nos. 114–131.

^{page 318 note 5} Nos. 171–174; 179; 185–187; 195; 229.

^{page 318 note 6} Nos. 7–12; 46–72; 218–224.

^{page 318 note 7} Nos. 46–72 afford particularly good instances: the difficulty of interpreting contra when we had only one part of the tally was increased by the fact that the phrase de … ab eo recept', which frequently follows it, might mean receipts by him or receipts from him.

^{page 319 note 1} Appendix III, nos. i; 19; 20; 22, 23; 25, 28; 89; 92; 96; 119; 131; 213; 217; 223; 226; 229, 230; 232. The habit of mentioning the King by his initial only, without any distinction, is of course not infrequent in other locally made documents.

^{page 319 note 2} Nos. 1; 92; 213; 226; 229, 230; 232.

^{page 319 note 3} Original files are nos. 32–45; 73–83; 84 88; 89–93; 94–101; 102–113; 114–131; 132–139; 171–187; 188–201, 218–224.

^{page 319 note 4} Such as that which tells that nos. 73–83 should amount to so much; giving us the inference that the notches represent shillings and pence.

^{page 320 note 1} Appendix III, nos. 1; 30; 38; 46–57; 218–227 (money): 25; 26; 117; 121; 125; 135–138; 141; 217 (grain): 60–71 (minerals): 228 (sheep).

^{page 320 note 2} Nos. 3–6; 16–24; 27,28.

^{page 320 note 3} Nos. 188–216, two files relating to hay and litter: cp. the preceding file (nos. 171–187) relating to oats.

^{page 320 note 4} No. 101.

^{page 321 note 1} The Dialogus tells us that there was writing on the Exchequer Tally and (inferentially) that it was placed in the way familiar to us later; but says nothing of any standard form of wording.

^{page 322 note 1} Four are fragments.

^{page 322 note 2} See above, p. 314.

^{page 322 note 3} e. g. in the curious document K.R. Subsidies, 161/6, where Exchequer Tallies which were perfectly normal (they have been duly followed on to the Receipt Roll) are spoken of as being contra the sheriff who had paid the money in.

^{page 322 note 4} In one roll, that of 24 Henry III (E. 403/1204) we find well over twenty, ranging from sums of shillings up to scores of pounds.

^{page 322 note 5} See the printed volumes of Close, Liberate, and Patent Rolls from the year 1240.

^{page 322 note 6} He does not appear in the Dictionary of National Biography.

^{page 323 note 1} Printed Close Rolls, p. 169: he may have succeeded John le Fundur, who was dead in 1235 (ibid., 114).

^{page 323 note 2} See e.g. Close Rolls for 1240 and 1241, pp. 179, 253, 254, 255, 258, 266, 306, 308, 309, 310, 312.

^{page 323 note 3} Ibid., 22.

^{page 323 note 4} Ibid., 140.

^{page 323 note 5} Ibid., 1243, p. 145.

^{page 323 note 6} Ibid., 1245, p. 309.

^{page 323 note 7} Patent Rolls, p. 142.

^{page 323 note 8} alloquamini et modis quibus poteritis inducatis diligenter … but the letter is headed De pecunia … extorquenda in the roll (Close Rolls, 1245, p. 314). The charm of language of Henry III's letters has not yet been properly appreciated.

^{page 323 note 9} Issue Rolls, 1201–1203.

^{page 323 note 10} Patent Rolls, 475, 478.

^{page 323 note 11} Ibid.: cp. Brayley and Britton, History of the Ancient Palace …, p. 53.

^{page 324 note 1} Oxford edition, p. 88. Item sunt ad Scaccarium liberationes constitute que statutis terminis sine breui regis soluuntur. Qualis est liberatio naucleri…. De qua et consimilibus talee fiunt a camerariis quia de hiis breuia non habent. Cp. the Introduction to Calendar of Liberate Rolls, p. viii.

^{page 324 note 2} Patent Rolls, pp. 245, 413. I have been indebted to Miss I. M. Cooper, Miss C. A. Musgrave, and Miss D. L. Powell for some notes on Edward of Westminster.

^{page 325 note 1} Of the reigns of Henry III and Edward I; with a few earlier and one later (in E. 402/3 A. Tray 1).

^{page 325 note 2} One fragment of the reign of James I and one medieval foil.

^{page 325 note 3} Twenty-five of the fragments also belong lo this class.

^{page 325 note 4} Five of the fragments also belong to this class.

^{page 325 note 5} Fifty-eight of the fragments also belong to this class.

^{page 327 note 1} Published in facsimile by the London School of Economics.

^{page 327 note 2} Printed in full in Jewish Hist. Soc. Miscellanies, part I.

^{page 327 note 3} This is not strictly a Receipt Roll but has always been included in the series.

^{page 327 note 4} Counties indexed at foot of membranes.

^{page 327 note 5} A three-column roll.

^{page 327 note 6} A two-column roll.

^{page 328 note 1} Counties indexed at foot of membranes.

^{page 328 note 2} A three-column roll.

^{page 328 note 3} A two-column roll. From this point onwards the rolls run in regular series: Nos. 23–26, 28, 30, 31, 33, 34, 36–42, 44, and 46 being singlecolumn rolls all entitled Recepta or Rotulus Recepte, while Nos. 22, 27, 29, 32, 35, 43, and 45 are many-columned and all entitled with some variant of the words particule comitatuum. None of these is indexed at foot. Nos. 1566 and 1567 are Jewish Rolls, also many-columned. Nos. 46 to 63 mostly single membranes and all of uncertain dates, but all belonging to the reign of Henry III. All are many-columned except No. 52. Nos. 47, 50, 55,61, and 63 have two columns, the rest three. Nos. 61 and 62 have titles (Particule …).

^{page 330 note 1} Belonging (1902) to Sir Charles Lawes Wittewronge, of Rothamstead, and annexed to a bailiff's roll of the manor of Wheathampstead: see a note by Philip Norman, F.S.A. in the Archaeological Journal, lix, pp. 288 seqq.; from which I have taken the greater part of the above transcriptions.

^{page 332 note 1} Original file of three tallies and two indented parchment receipts, which give the date.

^{page 332 note 2} Fragment.

^{page 332 note 3} Tallies preserved with a quantity of vouchers to accounts of estate management.

^{page 333 note 4} Tallies preserved with a number of parchment indentures of receipt of grain for purposes of King's Wardrobe.

^{page 333 note 5} Tallies preserved with the account to which they relate.

^{page 333 note 6} Found in contemporary leather bag.

^{page 334 note 1} These tallies preserved on original filing string with descriptive parchment slip.

^{page 334 note 2} Three small straight marks, in length about half the width of the tally.

^{page 335 note 3} All these tallies preserved with rolls and counter-rolls of accounts to which they relate in original bag.

^{page 335 note 4} These tallies apparently in the hand which wrote the rolls. Note that the foil in each case follows in this list the stock to which it belongs.

^{page 336 note 1} These tallies apparently in the hand which wrote the rolls. Note that the foil in each case follows in this list the stock to which it belongs.

^{page 337 note 2} These tallies in the hand which wrote the counter-rolls.

^{page 337 note 3} These words marked³ apparently repeated by mistake from the stock.

^{page 337 note 4} No stock of this tally preserved.

^{page 338 note 1} A parchment tab attached to this foil shows that there should be twelve tallies (only eleven remain) for litter belonging to the year ix and amounting to 12s. 2d. They are on the original leather filing strip.

^{page 338 note 2} Inscription scratched, not in ink.

^{page 338 note 3} Inscription in ink, as usual.

^{page 339 note 4} On original filing slip: apparently not all in same hand.

^{page 339 note 5} File of 16 foils on original parchment slip.

^{page 339 note 6} Reading uncertain.

^{page 340 note 1} These five tallies, on an original leather, appear all to be in the same writing.

^{page 340 note 2} Eight tallies on original parchment strip: apparently not all in same hand.

^{page 340 note 3} [Su] MS.

^{page 341 note 4} This tally has had the upper edge pared off after the writing was done, perhaps for the notches to be altered.

^{page 341 note 5} File of twelve tallies on original parchment strip: probably not all in same hand.

^{page 342 note 1} The notches on this file, here represented by dots, are single cuts made with the point of the knife and not drawn right across the edge of the tally.

^{page 342 note 2} File of eighteen tallies on original parchment strip: possibly all same writing.

^{page 343 note 3} The dot among the notches for this tally represents in the original a single cut extending half across the edge of the tally: the tally looks as if it were not hazel.

^{page 343 note 4} The three dots among the notches for this tally represent in the original single cuts extending half across the edge of the tally.

^{page 344 note 1} The dot among the notches for this tally represents a single cut; but sloped, not at right angles to the edge.

^{page 344 note 2} File of eight on original parchment slip.

^{page 344 note 3} Four tallies found loose but belonging apparently to this sack.

^{page 344 note 4} Has incised as well as ink writing.

^{page 344 note 5} Twenty-six fragments, of which one is that of a stock, apparently belonging to this sack. Four have incised as well as ink writing. There are in addition sixteen smaller fragments (two showing the incised writing) and a quantity of minute pieces.

No abnormality of shape or notching has been noticed; and the writing, so far as can be judged, always resembles one or other of the forms already noted.

^{page 345 note 6} Original file of seventeen tally foils with parchment label; giving date 31 and 32 [Edward III]. It is possible that this file should properly be preserved with the leather bag (E. 101/678/3, listed below).

^{page 345 note 7} Words in paler ink: ?added later.

^{page 345 note 8} to ⁸Words in darker ink: ?added later.

^{page 346 note 1} Words in paler ink: ?added later.

^{page 346 note 2} to ² Words in darker ink: ? added later.

^{page 346 note 3} Ink written over incised inscription Cram ffelde.

^{page 346 note 4} Written over incised inscription Contra balliuum manerii de Cram … felde.

^{page 346 note 5} Ink over incised inscription tusterne.

^{page 346 note 6} Ink over incised inscription sto ne.

^{page 346 note 7} Ink over incised inscription Abbddus astone.

^{page 346 note 8} Ink over incised inscription Herte welle. auena in paler ink ? added later.

^{page 347 note 9} Ink over incised inscription Tallia de Wenke de auena, recepta.

^{page 347 note 10} Original file of fourteen tally foils and one parchment receipt; with parchment label.

^{page 347 note 11} Ink over incised inscription, mostly illegible.

^{page 347 note 12} Ink over incised inscription, mostly illegible but beginning contra.

^{page 347 note 13} to ¹³ Added later in smaller hand.

^{page 347 note 14} Ink over incised inscription pro litera de Abbate Str ….

^{page 348 note 1} Four broken tally foils found loose: probably belonging to previous file.

^{page 348 note 2} Ink over incised inscription Const' Pateswik' pro litera.

^{page 348 note 3} Ink has run and writing is blurred.

^{page 349 note 4} Eleven tally foils found loose but apparently belonging together. Not all in same hand.

^{page 349 note 5} Ink very faint.

^{page 349 note 6} The dot among the notches represents a line extending half across the edge of the tally.

^{page 349 note 7} Original file of seven tallies (four foils and three corresponding stocks) and five parchment deeds with seals and descriptive parchment tag: preserved in contemporary leather bag (see above, p. 312).

^{page 350 note 1} Belonging (1895) to Mr. J. G. Moore, of Appleby: see note by W. Paley Baildon in Proceedings, xv. 309. This tally is attached to the roll of accounts to which it refers: a second receipt for money paid to the lord is on parchment.

^{page 350 note 2} An exceptionally long stock, more than three times the length of the foil.

^{page 350 note 3} Very long stock.

^{page 351 note 4} Another exceptionally long stock: the dot among the notches represents a stroke half across the edge of the tally.

^{page 351 note 5} to ⁵ Added in another hand. In the first hand the ink has run and it is very illegible.

^{page 351 note 6} Two sums are entered on the lower edge, 13s. 5½d. and 6s. 8d. This tally is preserved with the document to which it belongs.

^{page 351 note 7} A parchment tag attached, mostly illegible, is in Chancery hand and signed Southwell.

^{page 351 note 8} Large and clumsy: position of writing and notches quite abnormal.