(translated from Stubbs' "Charters," p.
168.)
[Henderson: Introduction,
p.3-4 (with slight alterations)]
[3] The Dialogue Concerning the Exchequer is one of the few actual administrative treatises of the middle ages. It is a most learned essay concerning all that went on at the bi-yearly meetings of the officials of the exchequer (the treasury of England), and branches out into a description of all the sources of revenue of the English crown, and of the methods of collecting them. The value of this essay for early English history cannot be over estimated: in every direction it throws light on the existing state of affairs.
According to Brunner, Gneist, Pauli and F. Liebermann, Einleitung in de Dialogus de Scaccario (Göttingen: 1875) the Dialogue was complete in the winter of 1178-9. [4] Stubbs thought that it was composed after 1181, perhaps as late as 1188. The author of the work, whose name is not mentioned in the two existing manuscripts, has been proven by Madox to be Richard son of Bishop Nigel of Ely. Richard, as well as his father, was for many years a high official at the exchequer. Richard was clear-headed and logical, and was, in addition, gifted with great literary ability. His knowledge of the classics is shown by his frequent quotations from them.
As a result of so many good qualities in its author, the Dialogue is not only learned but readable and interesting. There is much to make one believe that the work has an official character, and that it was composed by order of the government. Liebermann regard it as parallel work to Glanville's Tractatus.
In general Richard's assertions are deserving of the highest confidence. Occasionally, indeed, in the matter of derivations and of the origins of institutions he is found to be weak.
Much of his information was gained
orally, and in all cases he seems to have gone directly to the highest authority
on the particular point to be treated of.
PREFACE
[20] It is necessary to subject one's self
in all fear to the powers ordained by God, and likewise to serve them. For every
power is from God the Lord. Nor does it therefore seem absurd or foreign to
ecclesiastics, by serving kings who are, as it were, pre-eminent, and other
powers, to uphold their rights ; especially in matters which are not contrary to
divine Truth or honesty. But one should serve them not alone in preserving those
dignities through which the glory of the royal majesty shines forth, but also in
preserving the abundance of worldly wealth which pertains to them by reason of
their station: for the former cast a halo round them, the latter aid them. For
indeed abundance of means, or the lack of them, exalts or humbles the power of
princes. For those who lack them will be a prey to their enemies, to those who
have them their enemies will fall a prey. But although it may come about that
these accrue to kings for the most part, not by some right that has been
thoroughly examined into, but at times through paternal customs, at times
through the secret designs of their own hearts, or occasionally through the
arbitrariness of their own sole will, nevertheless their acts are not to be
discussed or condemned by their subjects. For the cause of those [21] whose
hearts and the motions of whose hearts are in the hand of God, and to whom by
God Himself the sole care of their subjects has been committed, stands and falls
before a Divine tribunal alone, not before a human one. Let no one, therefore,
no matter how rich, flatter himself that he will go unpunished if he act
otherwise, for of such it is written, "the powerful shall powerfully suffer
torments." Therefore of whatever nature the origin or manner of acquiring may be
or may seem to be, those who are officially deputed . to look after the revenues
should be none the more remiss in caring for them. But in the matter of
collecting, guarding, and distributing them, careful diligence befits those who
are about to render an account, as it were, of the state of the kingdom, which,
through the revenues, is preserved from harm. We know, indeed, that chiefly by
prudence, fortitude, temperance, and justice, and other virtues, kingdoms are
ruled and laws subsist; wherefore the rulers of the. world should strive after
these with all their strength. But it happens at times that what is conceived
with sound counsel and excellent intent is carried through by, so to say, a
routine-like method. But this is not only necessary in time of war but also in
time of peace. For at the one time it displays itself in fortifying towns, in
delivering to the soldiers their pay, and in very many other ways, according to
the quality of the persons, for the sake of keeping up the condition of the
kingdom; at the other, although the weapons are at rest, churches are built by
devout princes, Christ is fed and clothed in the person of the poor, and, by
persisting in other acts of benevolence, it exhibits itself in charity. But the
glory of princes consists in the mighty deeds of both seasons, but it excels in
those where, instead of temporal riches, lasting ones, with their blessed
reward, are attained. Wherefore, illustrious king, greatest of earthly princes,
inasmuch as we have often seen thee glorious in both seasons, not sparing indeed
treasures of money, but providing for the suitable expenses according to the
place, time, and persons, we have dedicated to thy Excellency this modest work,
not written concerning great matters or ill brilliant discourse, but in rustic
style, having to do with the necessary observances of thy exchequer. We lately
[22] saw thee somewhat concerned as to these, so that, dispatching discreet men
from thy side, thou didst address thyself to the then bishop of Ely in this
matter. Nor was it extraordinary that a man of such surpassing genius, a prince
of such singular power, should, among other greater matters, also have provided
for these. For the exchequer, indeed, comes to its laws not at haphazard, but
through the thoughtfulness of great men ; and, if its rules be regarded in all
things, the rights of individuals can be preserved, and what is due to the fisc
will come to thee in full; which same thy hand, which ministers to thy most
noble mind, can suitably distribute.
FIRST BOOK.
In the twenty-third year of the reign of King Henry II., while I was sitting at the window of a tower next to the River Thames, a man spoke to me impetuously, saying: "master, hast thou not read that there is no use in science or in a treasure that is hidden?" when I replied to him,
"I have read so." straightway he said:
"why, therefore, dost thou not teach others the knowledge concerning the
exchequer which is said to be thine to such an extent, and commit it to writing
lest it die with thee?" I answered: "lo, brother, thou hast now for a long time
sat at the exchequer, and nothing is hidden from thee, for thou art painstaking.
And the same is probably the case with the others who have seats there." But he,
"just as those who walk in darkness and grope with their hands frequently
stumble,-so many sit there who seeing do not perceive, and hearing do not
understand." Then I, "thou speakest irreverently, for neither is the knowledge
so great nor does it concern such great things; but perchance those who are
occupied with important matters have hearts like the claws of an eagle, which do
not retain small things, but which great ones do not escape." And he, "so be it:
but although eagles fly very high, nevertheless they rest and refresh themselves
in humble places; and therefore we beg thee to explain humble things which will
be of profit to the eagles themselves." Then I; " I have feared to put together
a work concerning these things because they lie [23] open to the bodily senses
and grow common by daily; nor is there, -nor can there be in them a description
of subtile things, or a pleasing invention of the imagination." And he, "those
who rejoice in imaginings, who seek the flight of subtile things, have Aristotle
and the books of Plato; to them let them listen. Do thou write not subtile but
useful things." Then I; "of those things which thou demandest it is impossible
to speak except in common discourse and in ordinary words." "But," said he, as
if aroused to ire,-for to a mind filled with desire nothing goes quickly
enough,-"writers on arts, lest they might seem to know too little about many
things, and in order that art might less easily become known, have sought to
appropriate many things, and have concealed them under unknown words: but thou
dost not undertake to write about an art, but about certain customs and laws of
the exchequer; and since these ought to be common, common words must necessarily
be employed, so that style may have relation to the things of which we are
speaking. Moreover, although it is very often allowable to invent new words, I
beg, nevertheless, if it please thee that thou may'st not be ashamed to use the
customary names of the things themselves which readily occur to the mind, so
that no new difficulty from using unfamiliar words may arise to disturb us."
Then I; " I see that thou art angry; but be calmer; I will do what thou dost
urge. Rise, therefore, and sit opposite to me; and ask me concerning those
things that occur to thee. But if thou shalt propound something unheard of, I
shall not blush to say 'I do not know.' But let us both, like discreet beings
come to an agreement." And he; "thou respondest to my wish. Moreover, although
an elementary old man is a disgraceful and ridiculous thing, I will nevertheless
begin with the very elements."
I What the Exchequer is, and
what is the reason of this name.
Disciple. What is the
exchequer?
Master. The exchequer is a
quadrangular surface about ten feet in length, -five in breadth, placed before
those [24] sit around it in the 'manner of a table, and all around it it has an
edge about the height of one's four fingers, lest any thing placed upon it
should fall off. There is placed over the top of the exchequer, moreover, a
cloth bought at the Easter term, not an ordinary one but a black one marked with
stripes, the stripes being distant from each other the space of a foot or the
breadth of a hand. In the spaces moreover are counters placed according to their
values; about these we shall speak below. Although, moreover, such a surface is
called exchequer, nevertheless this name is so changed about that the court
itself which sits when the exchequer does is called exchequer; so that if at any
time through a decree any thing is established by common counsel, it is said to
have been done at the exchequer of this or that year. As, moreover, one says
to-day at the exchequer," so one formerly said " at the tallies."
D. What is the reason of this
name?.
M. No truer one occurs to me at
present than that it has a shape similar to that of a chess board.
D. Would the prudence of the ancients ever
have called it so for its shape alone, when it might for a similar reason be
called a table (tabularium) ?
M. I was right in calling thee
painstaking. There is another, but a more hidden reason. For just as, in a game
of chess, there are certain grades of combatants and they proceed or stand still
by certain laws or limitations, some presiding and others advancing: so, in
this, some preside, some assist by reason of their office, and no one is free to
exceed the fixed laws; as will be manifest from what is to follow. Moreover, as
in chess the battle is fought between kings, so in this it is chiefly between
two that the conflict takes place and the war is waged,-the treasurer, namely,
and the sheriff who sits there to render account; the others sitting by as
judges, to see and to judge.
D. Will the accounts be received then by the
treasurer, although there are many there who, by reason of their power, are
greater?
M. That the treasurer ought to receive the
account from the sheriff is manifest from this, that the same is required from
him whenever it pleases the king: nor could that be [25] required of him which
be had not received. Some say, nevertheless, that the treasurer and the
chamberlains should be bounden alone for what is written in the rolls in the
treasury, and that for this an account should be demanded of them. But it is
believed with more truth that they should be responsible for the whole writing
of the roll, as will be readily understood from what is to follow.
II. That there is a lower one
and an upper one; both have the same origin however.
D. Is that exchequer, in which
such a conflict goes on, the only one ?
M. No. For there is a lower
exchequer which is also called the Receipt, where the money is handed over to be
counted, and is put down in writing and on tallies, so that afterwards, at the
upper exchequer, an account may be rendered of them; both have the same origin
however, for whatever is declared payable at the greater one is here paid; and
whatever has been paid here is accounted for there.
III. As to the nature or
arrangement of the lower one according to the separate offices.
D. What is the nature or arrangement of the
lower exchequer?
M. As I see, thou canst not
bear to be ignorant of any of these things. Know then that that lower exchequer
has its persons, distinct from each other by reason of their offices, but with
one intent devoted to the interests of the king, due regard, nevertheless, being
paid to equity; all serving, moreover, not in their own names but in the names
of their masters; with the exception Of two knights, he, namely, who conducts
the assays, and the melter. Their offices depend on the will of our king; hence
they seem to belong rather to the upper than to the lower exchequer, as will be
explained below. The clerk of the treasurer is there with his seal. There are
also two knights, of the chamberlains. There is also a certain [26] knight who
may be called the silverer, for, by reason of his office, be presides at the
testing of silver. There is also the melter who tests the silver. There are also
four tellers to count the money. There is also the usher of the treasury and the
watchman. These, moreover, are their offices: The clerk of the treasurer, when
the money has been counted and put in boxes by the hundred pounds, affixes his
seal and puts down in writing how much he has received, and from whom, and for
what cause; he registers also the tallies which have been made by the
chamberlains concerning that receipt. Not only, moreover, does he place his seal
on the sacks of money, but also, if he wishes, on the chests and on the separate
boxes in which the rolls and tallies are placed, and he, diligently supervises
all the offices which are under him, and nothing is hidden from him. The office
of the knights, who are also called chamberlains because they serve in the name
of the chamberlains, is this: they carry the keys of the chests; for each chest
has two locks of a different kind, that is, to neither of which the key of the
other can be fitted; and they carry the keys of them. Each chest, moreover, is
girded with a certain immovable strap, on which, in addition, when the locks are
closed the seal of the treasurer is placed; so that neither of the chamberlains
can have access except by common consent. Likewise it is their duty to weigh the
money which has been counted and placed by the hundred shillings in wooden
receptacles, so that there be no error in the amount; and then, at length, to
put them in boxes by the hundred pounds as has been said. But if a receptacle is
found to have any deficiency, that which is thought to be lacking is not made
good by calculation, but straightway the doubtful one is thrown back into the
heap which is to be counted. And take note that certain counties from the time
of king Henry I. and in the time of king Henry II. could lawfully offer for
payment coins of any kind of money provided they were of silver and did not
differ from the lawful weight; because indeed, by ancient custom, -not
themselves having moneyers, they sought their coins from on all sides; such are
Northumberland and Cumberland. Coins thus received, moreover, although they came
from a farm, [27] were nevertheless set apart from the others with some marks
placed on them. But the remaining counties were accustomed to bring only the
usual and lawful coin of the present money as well from farms as from pleas. But
after the illustrious king whose renown shines the brighter in great matters,
did, in his reign, institute one weight and one money for the whole kingdom,
each county began to be bound by one necessity of law and to be constrained by
the manner of payment of a general commerce. All, therefore, in whatever manner
they are bounden, pay the same kind of money; but nevertheless all do not
sustain the loss which comes from the testing by combustion. The chamberlains
likewise make the tallies of receipts, and have in common with the clerk of the
treasurer to disburse the treasure received when required by writs of the king
or an order of the barons; not, however, without consulting their masters. These
three, all together or by turns, are sent with treasure when it is necessary.
These three have the principal care of all that is done in the lower exchequer.
D. Therefore, as I perceive, these men are
allowed to disburse the treasure received, in consequence of a royal writ or of
an order from those who preside-after consultation with their masters, however.
M. They are allowed, I say; in so far as they are entrusted with the payment of the servants of the lower exchequer, and with buying the small necessaries of the exchequer, such as the wooden receptacles, and other things which will be mentioned below; but not otherwise. When any one brings a writ or order of the king for money, by command of their masters that sum which is expressly named in the writ may be paid, with the understanding that, before he go out, he shall count the money received. But if anything be lacking, he who received it shall return to the exchequer and shall give an oath to this effect: that be has brought back as much as he received, adding this, upon his conscience, as is done in other things; and this being done the rest shall be paid him, it being first counted in the presence of all by the regular tellers. But if, the conditions being known to him, he shall have gone out of the door of the treasury, [28] whoever the person, or however great the loss, no heed shall be paid to him. The offices of the knight silverer and of the melter are conjoined and belong rather to the upper exchequer, and therefore will be explained there with the other offices. The office of the four tellers is the following: When the money is sent to the exchequer to be counted, one of them diligently mixes the whole together, so that the better pieces may not be by themselves and the worse by themselves, but mixed, in order that they may correspond in weight ; this being, done, the chamberlain weighs in a scale as much as is necessary to make a pound of the exchequer. But if the number shall exceed 20 shillings by more than six pence in a pound, it is considered unfit to be received; but if it shall restrict itself to six pence or less, it is received, and is counted diligently by the tellers by the hundred shillings as has been said. But if the coins are from a farm and are to be tested, 44 shillings from the heap, being, mixed together, are placed in a compartment by themselves, and on this the sheriff puts a mark; so that there may be afterwards a testing, which is commonly called assaying, of them, as will be made clear further on. It shall, moreover, be the care of those who preside over the Receipt by virtue of their masters-that is of the clerks of the treasurer and of the chamberlains - when the money is received, to put aside weights of the tested silver and coins from a farm, placing certain marks on the bags that contain them, so that, if the king wishes silver vessels to be made for the uses of the house of God, or for the service of his own palace, or perchance money for beyond seas, it may be made from this.
.....
[NOTE: ONLY THE TITLES OF
BOOK SECOND ARE GIVEN HERE]
I: Summonses, indeed are made in order that the Exchequer may be held.
How Summonses are made out.
II: How summonses differ according to the term.
For what Debts Summonses are
made out.
III Manifold concerning the
duties of the Sheriff.
IV For what causes the absence
of the Sheriff is considered condoned.
V How is that some estates are
given blank, some by tale.
VI What are the fixed payments
that are to be computed to the Sheriff: alms, namely, and tithes, and liveries
of both kinds, and lands given.
VII What are to be computed
through custom of the Exchequer alone, that is without a writ.
VIII In what order those things
are to be computer to the sheriff which were spent in public works by a writ of
the king not specifying the amount.
IX That no one is absolved from
a debt by a writ of the king which does not express the amount, even though it
give cause.
X Concerning escheats and
trespass-lands, or, as we more generally say, concerning purprestures and
escheats.
XI Concerning the Rents of
Woods.
XII Concerning Pleas and
Covenants: in what order the accounts for them are made when the required
amounts are paid.
XIII Concerning the different
kinds of persons who are not solvent; with regard to the what persons an oath is
offered by the Sheriff, and under what tenor of words the oath shall be given.
XIV What chattels of debtors,
when they do not pay of their own free will, are not to be sold, and what order
is to be observed in selling.
XV That the Sheriff may take
from the debtors of that debtor who does not pay the king the debt due to the
king.
XVI That the Sheriff may take
from the estates, of him who does not pay, that which is required, even if, after
the time when he commenced to be bounden to the king, he have alienated in any
way.
XVII That a Sheriff is not
allowed to receive money due to himself from those who do not pay the king: and
what is to be done if he should happen to receive it.
XVIII How a husband is to be
called to account for a wife or a wife for a husband, if he or she be not
solvent.
XIX That there is not the same
manner of coercion for the king's barons and for others in the matter of
pecuniary penalties.
XX What is to be done when the
steward, who has pledged himself to render satisfaction, does not appear.
XXI What if he comes and does
not give satisfaction, if he is a knight. What if he is not a knight.
XXII How a lord shall be
punished who as voluntarily exposed a knight so that he himself may in the
meantime be free.
XXIII What is to be done
concerning those who make voluntary offerings when they too do not pay.
XXIV As to Reliefs not
voluntarily paid.
XXV What is to be done
concerning birds offered, and at what time a summons is to be sent for them.
XXVI Concerning the Queen's
Gold.
XXVII That farms are to be
answered for in one way and wardships in another, and that the oath is to be
given in different wordings.
XXVIII That an oath as to the
truth of an account, being once given, suffices once and for all.
The END
From Ernest F. Henderson, Select Historical Documents of the Middle Ages, (London: George Bell and Sons, 1910), pp. 20-134 [Henderson gives the full text of Book Second]