of so much thereby Moreover the said Lord Treasurers Remembrancer doth upon Certificate from the Iustices of Assize ratified and allowed under the hand of the Vnder-treasurer of the Exchequer for the time being rule petitions for allowance to Sheriffes upon their accompts for carriage or removing of prisoners reparations of Gaols and other extraordinary services done by Sheriffes in the time of their Sheriffwicke All which petitions are by the said Treasurers Remembrancer to bee entred upon Record in his Office and to be sent to the Clerk of the Pipe for the time being to bee entred and allowed upon each Sheriffes accompt respectively in the said Annuall or great Roll of the Pipe in deduction of so much of each Sheriffes charge so as one Record may bee discharged by another according to the ancient course of the Exchequer And here by the way is to bee noted that the said Clerke of the Pipe is not nor ought not to discharge or set off from any Sheriffe any Farme debt or other summe of money whatsoever charged upon him in his accompt in the said great Roll but such onely as shall appeare to bee paid into his Majestis Receipt of the Exchequer by Tallies to bee joyned and allowed in the said Roll Statut. anno 1 R. 2 cap. 5. or such as shall appeare to be discharged or set off by such matter of Record as is laid downe in the Sheriffes severall petitions as aforesaid nor to give any allowances to Sheriffes upon their said accompts but such as shall either bee warranted by Tallies de Regard to bee sevied in his Majesties said Receipt of Exchequer or by some judgement of Court entred or to bee entred in one of the Remembrancers Offices And if hee doe otherwise the Controller of the Pipe either before or at the Sheriffs casting out of Court is to informe the Court thereof so as the said undue discharges and misallowances may bee certified and made void And if the said Controller either through ignorance or connivence shall not discharge the trust reposed in him therein hee shall bee punished for his consent in like manner as hee that admitted of such false allowances c. and as he that tooke allowance thereof namely to pay so much to the King Stat. do Scaccorio Anno 51. H 3. as the allowance amounted unto To bee imprisoned a yeare and forty dayes and to bee punished at the Kings pleasure But hereunto may be objected that if the Clerk of the Pipe be to give no allowance to Sheriffs upō their accounts but of such moneyes onely for which Tallies are stricken in his Maties Receipt and of such summes as are to bee allowed set off or discharged by judgement of Court or such matter of Record as is aforesaid How comes it then to passe that allowance hath been given to Shiriffes upon their accompts in the said great Roll from time to time by acquittances of Noble men for their Creation moneyes payable by Sheriffes out of the profits of their Counties and the like and by acquittances of such Receivers to whom the King hath granted the receipt of the yearly profits arising of any certain or casuall Revenue within the Sheriffes charge To which is answered That the allowances given by the acquittances of Noble men and others for such summes of mony as are payable to them by Sheriffes out of the profits of their Counties being to their owne use are alwayes warranted by judgement of Court before any such allowance is to be given And as to the allowance of Acquittances for moneyes of the natures aforesaid paid or to bee paid by Sheriffes to Receivers as aforesaid to the Kings use such Acquittances are not in truth to bee allowed by the course of the Exchequer but by Tallies of assignment to be first stricken in the Receipt for the same in such sort as is used at this day for his Majesties Wardrobe and Houshold and for the post-fines Issues of Iurors and the like there being no such controlment for Acquittances Much easier to counterfeit Acquittances then Tallies as is for Tallies and it being much more easie to counterfeit Acquittances then Tallies albeit even Tallies have been counterfeited to the losse and prejudice of the Crowne which could not bee discovered before they were rejoyned with their foyles according to the ancient course of the Exchequer Besides the Subject which really payes his mony to a Receiver to the Kings use takes his Acquittance for it runnes a greater hazard to pay the same money againe in case such acquittance be lost and that the Receiver doe not satisfie the same upon his Accompt which hazard is avoided by striking a Tally for the same in his Majesties Receipt which is alwayes extant upon Record for the parties discharge in case the Tally it selfe bee lost And as it is to be noted that the Clerk of the Pipe is not to discharge or set off any part of the Sheriffes charge but by Tallies to be leavied in his Majesties Receipt of Exchequer judgement of Court or such matter of Record as is before mentioned so it may bee likewise observed that the Treasurers Remembrancer is not to rule any petition upon the Sheriffes Accompts for debt recognizance or other duty belonging to his Majesty wherewith the Sheriffes have charged themselves upon their accompts but by matter of Record or order in open Court and not upon any other warrant whatsoever which is not grounded upon such matter of Record or order in open Court Inter ordin term Hilar. an 32. Eliz. Reg. ez parte Rem Thesaur as aforesaid For if way should be given to the Sheriff to set off or discharge himselfe upon his accompt of the farmes debts or summes of money by him taken into his charge at his apposall upon ordinary suggestions that hee could not leavie the sume or by reason of the poverty of the debtor or in favour of the subject to ease him from the rigor and penalty which the Law hath inflicted upon him for some offence which is onely in the Kings power to mitigate or remit or upon any other ground then by matter of Record or order in open Court as aforesaid then it would follow that the greatest part of the Sheriffes totts and summes of money by him taken in charge at his apposals would be set off and discharged and so his apposals would bee of no force or vertue which by the ancient course of the Court bindes him to answer the same to the King unlesse some just cause be shewed to the contrary as afore is said seeing he might at his choyce have totted or nichelled the same at his said apposals and then also would follow that the King should be divested of the grace which properly belongs to himselfe for mitigating and remitting of such forfeitures and penalties to his subjects as the case shall require which the late Queen Elizabeth of famous memory for the most part kept in her owne
CONSIDERATIONS For regulating the EXCHEQVER In the more timely answering better husbanding and more orderly and safe conduct of the Revenues of the Crown into his Majesties Coffers as hath been heretofore used by Sheriffes And for freeing the Subject from all unjust vexations concerning the same With the Causes and Remedies of the inconveniences which have been occasioned by the breach of the Lawes and ancient course of the Exchequer As also for the better enabling and easing of Sheriffes in the execution of their Offices and passing their Accompts Per C. Vernon de Scaccario Dom. Regis Printed by Tho. Harper and are to be sold by Matth. Walbanke Lau. Chapman Wil. Cooke and Ric. Best 1642. TO THE RIGHT HONOVRABLE SIR IOHN CVLPEPPER Knight Chancellor and Under-Treasurer of his Maties Exchequer one of his Maties most honorable Privie Councell and one of the Knights of the Shire for the County of Kent this Parliament May it please your Honour I Have here adventured by the truest Copies I could meet withall to doe my best in these times of wished reformation to represent and set foorth the portraiture of the Exchequer as it was in its first institution and best perfection so neere to the life as I could sitting so farre off To the end it might by a right understanding thereof be restored to its ancient forme and proper working In the description whereof as it was in its said first institution and perfection the great wisedome and providence of our Ancestors will appeare principally in these three points First that no one Officer was to bee trusted alone in the receiving charging discharging or issuing forth of the Kings Revenues In that the Annuall or Great Roll of the Exchequer being the Lord Treasurers Roll and of so great esteeme in all ages as that it hath been the Center and Repository wherein to all the Revenues of the Crowne as well in the Exchequer as from all other Courts were and still are to be reduced was not intrusted with the Lord Treasurer alone but the Chancellor of the Exchequer by his Substitute or Deputy is designed and appointed to write and keepe a double or counterpart thereof for controlment sake The second point wherein their great wisedome and care appeared was In that as no Rent or Debt was to be charged in the said Annuall or Great Roll upon any the Kings Subjects but by good and just matter of Record so the same being once charged was not to be discharged againe or to bee set and posted of de anno in annum or otherwise prolonged but by like matter of Record lest the same might thereby grow desperate or become a grievance to his Majesties subjects And the third and last point was In that for avoyding of all superfluous and un-necessary charge to the Crowne and subject by having over-many hands in the Kings Purse they did provide and fore-see that the Exchequer should not be charged with moe persons then was necessary And to that end that the Sheriffe of every Shire and County should bee the constant Minister for leavying and bringing in the Rents and Debts belonging to the Crowne Which Rules if they had been observed and continued in the Exchequer according to their said first institution many great losses and inconveniences which have beene occasioned both to the King and Subject by the breach and discontinuance thereof might have been prevented as in the insuing Treatise will appeare The causes which moved me at this time contrary to my my owne will and approbation as knowing my owne insufficiencie to publish this Treatise so unworthy of such and so great a subject as this is were principally these which follow namely First that such unperfect Copies upon this subject as had at any time come to severall hands under my name might bee rectified and put into some method of coherence conducing to the worke intended A second cause was to give satisfaction to some of my neere friends who by their importunities over-hastily before I could well deliberate thereof thrust mee forward to doe it as conceiving I might give some light and furtherance thereby to the great worke intended for the establishing and ordering of his Majesties Revenue and the cutting off and taking away the superfluity of expences and abuses of Officers concerning the same And in the last place I was the rather induced to give way thereunto in regard I speake nothing of my selfe but what I have authority for either by good matter of Record or from the Lawes and Statutes of this Kingdome That which now remaines on my part to be desired is That your Honour being at this present in the vacancie of a Lord Treasurer the chiefest Officer of the Exchequer and one in whom his Majesty upon contemplation of your owne worth hath reposed so great a trust and superintendencie over his Revenues will be pleased so farre to patronize these poore Indeavours of mine howsoever performed with great weaknesse and want of judgement as upon reading over the whole and weighing the severall Authorities Proofes and Reasons which are therein cited and set downe for warrant and confirmation thereof they may for the matter bee found worthy of your acceptation And as there is a fitnesse of Dedication from me in this kinde due to your Honour in respect of your high place and authority in the Exchequer so more particularly for your Noble favours already shewed to mee and mine whereby I am obliged and must ever acknowledge my selfe to be Your Honours most humble and devoted servant Christopher Vernon Although the Printer used great diligence in the review and examination of his proves before hee committed the same to passe the Presse yet because he was not wel acquainted with my hand nor with the Exchequer termes some mistakes happened one time when I was absent In regard whereof the understanding Reader for his better satisfaction of those mistakes and omissions is desired that bee will first cast his eye over the Errata in the end of this Booke Considerations FOR Regulating the Exchequer c. THE Court of Exchequer is one of those foure Courts at Westminster which Chancery Kings Bench. Common Pleas Exchequer in the common opinion had their beginning by the fundamentall lawes of this Realme time beyond the memory of man And for the due answering and managing of the Revenues of the Crown both certaine and casual The said Court hath been supported with great and ancient priviledges and high authority by and under the survey rule and government of a Lord Treasurer Chancellor Vnder-Treasurer Chamberlaines and Barons of the said Court. And that the said Court now is and hath been anciently distinguished and knowne by the Superior or Vpper and the Inferior or Lower Exchequer The Superior being also knowne by the Title of Scaccarium Computorum And the lower by the Title of the Receit where the Kings moneyes are paid to certaine Tellers and Tallies stricken for the same for discharge of such Farmers
still bee continued in the new way out of the old Channell and be brought in by Receivors and Bayliffs as they now are at so great a charge and hazard by keeping so many hands in the Kings purse I conceive the Sheriffs nor any other officer that hath not some aime at his owne private benefit more then his Maties service will desire the alteration thereof for any ends of his own or any ill will to those officers but freely to leave it to the wisdome of the King and his great Councell who have declared their purpose for establishing and ordering the Kings Revenue and for redressing the abuses of Officers and cutting off all superfluity of expences concerning the same But if the said superfluous officers shall be dispenced withall to continue then that it may be with the cautions formerly mentioned viz. That the Receivors may bee yearly sworne to their Accompts in the Exchequer according to the ancient usage and ordinance in An. 1 Mariae Regine That their accompts after they are declared and entred with both the Remembrancers be by the twentieth of March yearly delivered into the Pipe for further proces to be made thereupon for the supers and debts therein depending according to the said Ordinance Hil. Rec. ex parte Rem Thes an 1 Mariae Art 9. And no messengers to be hereafter imployed about the same for the reasons formerly alledged As also that no proces bee made by the Treasurers Remembrancer for any Debts or Arrerages supposed to be depending in any of the said Accompts by any Constats or Certificates from the Auditors but from the Accompts themselves so as they may bee under the same controlment as before c. And lastly that all the said Receivors Tallies be joyned and allowed upon Record as all other Tallies are or ought to be It now remaines that I should briefly set downe the principall causes which have hindred and retarded the due answering of the Kings Revenues and Debts occasioned the trouble and grievance of his Majesties Subjects made the bulk of the said Revenues debts now in arreare to be so great And first as I formerly observed one bause is for want of putting the said Statute of the Exchequer An. 51. H. 3. in due execution by injoyining the Sheriffes at their Easter and Michaelmas proffers to bring in and pay so much of the Rents and Debts sent forth unto them in the Summons of the Pipe as they then had or might have leavied for the better effecting whereof the Lord Treasurer and Barons were anciently present at the said Proffers and is now personated by the Puny or Cursitor Baron onely without any other of the great Officers or Barons to give countenance and assistance to that service And for that there hath not been a view made yearly to the Treasurer Barons by the Officers of the Exchequer of what was answered by Sheriffes Farmers and Accomptants and what was in Arreare and by whom according to the foresaid Statute of the Exchequer A second cause is in that Sheriffes have not according to the ancient course of the Exchequer been strictly holden to their Apposalls at their dayes of prefixion and for that many of them have beene suffered with so much impuniy to depart the Court in contempt of the said Court before they perfect their Accompts The Treasurer and Barons being by the said Statute of 51. H. 3. to be charged by oath not to attend to heare the Pleas of other men whilest they have to doe with the Kings owne debts A third cause is in that the goods lands of such Sheriffs which are in the case of contempt as aforesaid neglect the passing of their accompts in due time have not been according to the said ancient course seized into the Kings hands Nomine districtionis And for that they or their under Sheriffes have not been taken into the custody of the Marshall before they depart the Towne or committed to the Fleet as heretofore in some cases of neglect and contempt hath been used untill they passe their accompts and answer the moneyes due thereupon As also for that in such cases of contempt when a Serjeant at Armes is sent for the high Sheriffe hee continueth them his clients from Terme to Terme and doth not bring up their bodies to bee committed to Ward till they passe their accompts as hee ought to doe A fourth cause is In that the Sheriffe contrary to the foresaid Statute of Rutland have been compelled to take into their charge divers dead Farmes Seizures and desperate Debts being altogether illeviable or for which there is some just matter of discharge for which they are neverthelesse driven to procure discharges de anno in annum upon their accompts to their great dammage and trouble and their great hindrance to passe their accompts in due time As also for that to the like trouble and dammage of Sheriffes the Farmes and Rents granted in Joynture to the Queenes Majesty and other like Farmes granted for tearme of life or years absque computo have not bin removed out of the said annual Roll into a Roll of Reversions or Exannuall Roll till they fall againe to the Crowne by which meanes the subject also is dubly vexed both by the Queenes and the Kings Officers for one and the same thing A fifth cause is In that all Debts and Farmes in the Pipe which are not answered after one Summons have not according to the said ancient course been duly put into Scedula Pipe for stronger proces to bee thereupon made by the Treasurers Remembrancer for getting in the same but some of them continued to be stil written in the Summons of the Pipe to the great trouble of the Sheriffes and little or no fruit at all to the King A sixth cause is in that divers good Rents and Debts have for some private ends been suffered to bee posted off de anno in annum and discharged without any good matter of Record or other legall warrant by means wherof the said rents and debts either grow desperate or be made fit subjects for suiters to beg from the King And for that many Sheriffes have been cast out of Court and suffered to depart before they pay in their debets in the great Roll and Recusants Roll As also for that the Originalls of the Chancery have not been yearly sent into the Exchequer so timely as they ought nor the Roll of the Inrolments of Leases which passe under the Exchequer Seale made up and Ingrossed by the Clerke of the Pipe in due time as it ought to be for charging all new Rents and Fines in the said Annuall Roll reserved upon any new grant or demise from the Crowne A seventh cause is In that where the the Sheriffes doe not good execution upon the Writs sent forth by the Remembrancers upon Scedula Pipe and otherwise as they ought the amerciaments for their neglects and contempts therein have not been presently drawn downe into the
the said great Rolle after the title of Nova oblata And the said Treasurers Remembrancer out of his Office makes forth Writs of Distringas to all Sheriffes against the Kings tenants for preserving of his Majesties tenures and services Writers of Distringas and the Issues thereupon returned by the said Sheriffes in every Shire certifieth to the Clarke of the Estreats twice in the yeare to bee by him sent forth to the Sheriffes in the Summons of the Greenwax And for the fines due to the King for respiting the homage of his tenants the said Treasurers Remembrancer chargeth himselfe with all those fines which are drawne into the Pipe and by him answered unto the receit as also for all the Castle ward rents in severall Counties payable to the Castle of Dover Stat. anno 32. H. 8. And the Kings Majesties Remembrancer in his Office recordeth all fines and other debts sent into his Office out of any other Court and recovereth all such Recognizances Amerciaments fi fac of Sheriffes moyties of forfeitures about custome causes or upon penall Lawes and the like and sendeth the Records thereof into the Pipe and also of such Bonds and Obligations as are forfeited and recovered for the King to be from thence drawn downe and charged for his Majesties service in the said great Rolle And also maketh forth the writs of Distringas against all Accomptants whose names are to be entred upon the States of Accomptants in his Office as well the Master of the horse the keeper of the Warderob Treasurer of the Chamber Treasurer at Warres Treasurer of the Navy collectors of Subsidies and Customes and all receivers of the Kings Revenues and other Accomptants whatsoever who are to make their accompts in the Exchequer and against such as have had any money imprested to them for the Kings speciall service and the like to see Issues returned against them untill they shall perfect their said accompts before the severall Auditors thereunto assigned and enter the same upon the Rolle of the States of Accomptant in his Office and before the Treasurers Remembrancer upon the Rolle of Viewes in his Office from whence the said accompts after they are declared before the Treasurers and Barons of the Exchequer and so entred as aforesaid are also to be sent into the Pipe there to remaine as the Kings and Subjects evidence upon record for ever as also to the end Proces may bee made from thence for such supers and debts as are therein depending And all such Issues as are lost by any of the said Accomptants for their not accompting in due time and by the Sheriffes returned upon the said Writs of Distringas sent from the said Office of the Kings Remembrancer are in like manner twice in the yeare to be estreated to the said Clarke of the Estreates to be by him sent forth in the Summons of the Greenewax accordingly In his Office also is kept the red Booke of the Exchequer being an excllent Treatise of the ancient Rolles and Lawes of the Exchequer conceived to be collected by Gervasius Tilburiensis tempore H. 2. which book is commonly sent by the Cursiter Baron into the Kings Bench and Common Pleas or in the Tearme time to remove any matter sued there against any Officer Minister or servitor of theirs or any Accomptant there that prayeth his priviledge in due time upon which red booke so shewed and the party testified by the Baron to be of that Court as aforesaid his priviledge is usually allowed And both the said Remembrancers doe make forth copies to the Auditors of all Seisures made by Sheriffes for any debts or by reason of any Alienations Outlawries or other duties to the King upon the writs sent out of their Offices to be by the said Auditors respectively charged in the said Sheriffes forraine accompts In which their said forraine accompts the said Auditors which take these accompts are to enter the particulars where with every Sheriffe chargeth himselfe for the goods and chattells of fellones outlawed and attainted persons waifes estraies and the like according to the ancient course of the Exchequer And for that there may be some just cause of discharge of the Sheriffe and debtor by an absolute exo or of the Sheriffe for his yeare by an exo de anno of some part of the Seisures and Issues charged in his said forraine accompt or of some other part of the debts or farmes charged upon him in the said great Roll of the Pipe or of some part of the Greenwax moncies charged upon him by the said forraine Apposer as aforesaid as for instance There may be some just cause for discharge of the Sheriffe and debtor by an absolute exo upon his accompt of some seisure debt or duty charged upon the said Sheriffe as aforesaid in regard there was a preconveiance of the land by the debtor bona fide before the debt grew due to the King or that the debt or duty for which the said seisure was made is fully satisfied and answered to the Crowne or for that the like debt or duty it selfe is absolutely to bee discharged by plea judgement gist or grant from the Crowne or by some other good matter of record And as there may be just cause for an absolute exo to the Sheriffe and debtor so there may be as just cause for an exo de anno to the Sheriffe upon his accompt of some of the seisures and debts charged upon him as aforesaid either in regard the lands in seisure are in the Kings hands by reason of the minority of the heire or owner of the said lands or for that the said lands were made in Iointure or in Lease for terme of yeares or life before the debt grew due or the like in all which severall cases the Lord Treasurers Remembrancer upon sight of such good matter of record or other such just cause allowed of by the Court as aforesaid is upon the desire and petition of the Sheriffe to bee discharged thereof upon his accompt to rule severall petitions to every Sheriffe upon his or their said accompts respectively for an absoute exo or an exo de anno for the same as the case shall require which is to be by him alledged and set downe to every petition accordingly howbeit the said Treasurers Remembrancer is not to rule any such petition for an absolute exon or exon de anno to any Sheriffe of or for any Seisure Farme Debt or other summe of money whatsoever but of such onely as shall fully appeare to him either by the Sheriffes forraine accompt it selfe or by some Constat or Certificate in parchment under the hands of the Clerke of the Pipe or Clerke of the Estreats respectively to be part of the Sheriffes charge so charged upon him in his accompt in the said great Roll for that if such petition should be allowed to the Sheriffe of any summe being no part of his charge the King should lose and bee defrauded