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 Majesty's Coffers, as hath been heretofore used by Sheriffs.  
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 Laws, and ancient course of the Exchequer.  
As also for the better enabling and easing of Sheriffs in the execution of their Offices, and passing their Accounts.  
Per C. Vernon, de Scaccario Dom. Regis.  
Printed by Tho. Harper, and are to be sold by Matth. Walbanke, Lau. Chapman, Wil Cook, and Ric. Best. 1642.   

TO THE RIGHT HONOURABLE, SIR JOHN CULPEPPER, Knight, Chancellor and Under-Treasurer of his Ma.tie Exchequer, one of his Ma.tie most honourable Privy Council, 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 withal, to do my best in these times of wished reformation, to represent and set forth the portraiture of the Exchequer, as it was in its first institution and best perfection, so near to the life as I could, sitting so fare off; To the end it might, by a right understanding thereof, be restored to its ancient form and proper working. In the description whereof (as it was in its said first institution and perfection,) the great wisdom and providence of our Ancestors will appear principally in these three points: First, that no one Officer was to be trusted alone in the receiving, charging, discharging, or issuing forth of the King's Revenues: In that the Annual or Great Roll of the Exchequer (being the Lord Treasurer's Roll) and of so great esteem in all ages, as that it hath been the Centre and Repository wherein to all the Revenues of the Crown, as well in the Exchequer, as from all other Courts, were and still are to be reduced, was not entrusted with the Lord Treasurer alone, but the Chancellor of the Exchequer, by his Substitute or Deputy, is designed and appointed to write and keep a double or counterpart thereof for controlment sake.  
The second point wherein their great wisdom and care appeared, was, In that, as no Rent or Debt was to be charged in the said Annual or Great Roll, upon any the King's Subjects, but by good and just matter of Record, so the same (being once charged) was not to be discharged again, or to be 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 Majesty's subjects.  
And the third and last point was, In that for avoiding of all superfluous and un-necessary charge to the Crown and subject, by having overmany hands in the King's Purse, they did provide and foresee that the Exchequer should not be charged with more persons than was necessary: And to that end that the Sheriff of every Shire and County should be the constant Minister for levying and bringing in the Rents and Debts belonging to the Crown.  
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 been occasioned both to the King and Subject, by the breach and discontinuance thereof, might have been prevented, as in the ensuing Treatise will appear.  
The causes which moved me, at this time, (contrary to my my own will and approbation, as knowing my own insufficiency) 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 several hands under my name, might be rectified and put into some method of coherence conducing to the work intended.  
A second cause was, to give satisfaction to some of my near friends, who by their importunities (over-hastily before I could well deliberate thereof) thrust me forward to do it, as conceiving I might give some light and furtherance thereby to the great work intended for the establishing and ordering of his Majesty's Revenue, and the cutting off and taking away the superfluity of expenses and abuses of Officers concerning the same.  
And in the last place, I was the rather induced to give way thereunto, in regard I speak nothing of myself, but what I have authority for, either by good matter of Record, or from the Laws and Statutes of this Kingdom.  
That which now remains on my part to be desired, is, That your Honour being at this present (in the vacancy of a Lord Treasurer) the chiefest Officer of the Exchequer; and one in whom his Majesty (upon contemplation of your own worth, hath reposed so great a trust and superintendency over his Revenues) will be pleased so fare to patronise these poor Endeavours of mine, (howsoever performed with great weakness and want of judgement) as (upon reading over the whole, and weighing the several Authorities, Proofs, and Reasons, which are therein cited and set down for warrant and confirmation thereof,) they may (for the matter) be found worthy of your acceptation. And as there is a fitness of Dedication from me in this kind, due to your Honour, in respect of your high place and authority in the Exchequer, so more particularly for your Noble favours already showed to me and mine, whereby I am obliged, and must ever acknowledge myself to be  
Your Honour's most humble and devoted servant, Christopher Vernon.   

Although the Printer used great diligence in the review and examination of his proves before he committed the same to pass the Press, yet because he was not well acquainted with my hand, nor with the Exchequer terms, 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 Book.   

Considerations FOR Regulating the Exchequer, etc.  

THE Court of Exchequer is one of those four Courts at Westminster, which, 
Chancery, King's Bench. Common Pleas, Exchequer.  in the common opinion, had their beginning by the fundamental laws of this Realm, time beyond the memory of man. And for the due answering and managing of the Revenues of the Crown both certain and casual: The said Court hath been supported with great and ancient privileges and high authority by and under the survey, rule and government of a Lord Treasurer; Chancellor, under-treasurer, Chamberlains, and Barons of the said Court. And that the said Court now is, and hath been anciently distinguished and known by the Superior or Upper, and the Inferior or Lower Exchequer. The Superior being also known by the Title of Scaccarium Computorum: And the lower by the Title of the Receipt, where the King's monies are paid to certain Tellers, and Tallies stricken for the same, for discharge of such Farmers, Debtors, Accountants, etc. which pay in the same.  
The principal Officers of trust in the said superior Exchequer (under the said head Officers) are the Kings and Lord Treasurer's Remembrancers, the Clerk of the Pipe, or Engrosser of the Great Roll, and the Controller of the Pipe, with a competent number of Auditors for preparing and casting up all accounts. The said Controller of the Pipe being to write a duplicate, or double of the said great Roll, to remain in his custody, for the better safeguard and controlment of the revenues of the Crown; and twice every year, to make forth process from the said great Roll, to all Sheriffs for levying the Rents, Farms, and Debts in every Shire, City, and Town Corporate; which process was anciently called by the name of the Summons of the Exchequer, being of the force and nature of a fieri facias, for levying of the King's rents & debts upon the goods & chattels of the Farmers and Debtors therein specified. Howbeit about the beginning of the Reign of King Edward 3. when the casual revenue, called the Greenwax, was so much increased, that the Controller of the Pipe could not well undergo the burden of the whole work: 
Clerk of the Estreats.  There was a new Officer (entitled the Clerk of the Estreats) introduced to write the summons for the said Greenwax, only in assistance of the said Controller: and one other Officer called the Foreign Apposer. 
Foreign apposer.  For opposing of Sheriffs upon the said Summons of Greenwax, who is, forthwith after every such apposall, to send the whole charge wherewith every Sheriff chargeth himself of the said Greenwax, in every title into the Pipe, there to be added to the other charge of each Sheriff upon his account in the great Roll, together with so much of every title as is to be charged upon the Lords and Bailiffs of Liberties; and that which is nichelled is to be written in process a new from the Pipe, saving that the nichelled issues are by the Clerk of the Nichells sent to the Treasurer's Rememorancer, who according to the Statute of 27. E. 1. makes forth writs of Scire facias, out of his Office to all such Sheriffs who returned those parties at issues to show cause why they should not satisfy the same Issues to the King, by reason of the insufficiency of the said parties so by them returned at Issues: since which time of the introducing of the said Clerk of the Estreats to write the summons of the Greenwax, the summons written by the Controller of the Pipe, and the Clerk of the Estreats have been distinguished by the names of the Summons of the Pipe, and Summons of the Greenwax.  
As concerning the said casual Revenue called the Greenwax, it consisteth of such Fines, Issues, Amerciaments, Recognizances, for appearances and other forfeitures as are yearly set, lost, and forfeited before the Justices of the King's Bench, Common Pleas, Barons of the Exchequer, Justices of Assize, Goaledeli cry, Justices of Peace, Commissioners of Sewers, Clerk of the Market, and the like; which (by the Laws of this Kingdom) are to be Estreat yearly, and sent into the Exchequer, from all the said Courts and places to the Lord Treasurer's Remembrancers Office, and from thence (after an entry made of the numbers of every schedule, etc.) to be forthwith delivered together with those of the Exchequer (as well in that Office as in the Offices of the King's Remembrancer and the Clerk of the Pleas) to the said Clerk of the Estreats for execution to be done thereupon in such manner as is formerly set down. And as for all Rents, Farms, Custodies, Extents, and other Debts and Duties belonging to the Crown, as well the Remainders of the Farms of the Counties, the Farms of Serjeancies, and Asserts, the Farms of Cities, Burrougheses, and Towns corporate, and all other Farms and Rents, whatsoever whereof there is answer made yearly in the Exchequer, and all debts determined, and gross Debts arising from the Offices of the Remembrancers, whereof there is hope that somewhat shall be paid, and all debts and Supers depending in any accounts within the survey of the said Court of Exchequer. These are by the new Statute of the Exchequer, 
Stat. de Rutland, An. 10. E. 1.  called the Statute of Rutland, An. 10. E. 1. to be written in the Annual or Great Roll of the Pipe, and process to be first made from thence to the Sheriffs by the Summons of the Pipe for levying thereof to the Kings use accordingly.  
And the reasons why the Summons of the Pipe (not extending to the body or lands of any debtor, but only to their Goods and Chattels) and why the Summons of the Green Wax (not extending either to body or lands, or to the infringing or entering into any liberty) is to be the first process, 
M●gna Charta, cap. 8.  is this: For that by the statute of Magna Charta, it is provided that no Sheriff or Bailiff shall seize any lands for the King's debts, so long as the present Goods and Chattels of the debtor do suffice, and the debtor himself be ready to satisfy the same. And that the Pledges of the debtor shall not be distrained as long as the principal debtor is sufficient. And for that also if a stronger process should be first made to the Sheriff of non omittas propter aliquem libertatem, etc. For levying of the Green Wax, the Lords of liberties should thereby be barred and put by their Franchises and claims, which would be against common right.  
But they are much deceived that take the Summons of the Pipe to be no more than (as it were) a Scire fasias, or Summons to the Farmer or debtor to pay his rent or debt, or that it is but tardum remedium, or of slow execution to bring in the King's Rents and Duties: for though it is (in truth) but a Summons, yet it is a Summons (not to the debtor) but to the Sheriff, and such a Summons as transcends all other commands in any of the King's Writs, for enjoining them to the performance of what is thereby required.  
The Writ is as followeth:  
Carolus Dei gratia, etc. Vic. B. salutem,  
vide sicut teipsum & omnia tua diligis quod sis coram Thesaur. & Baronum de Scaccario apud Westmonasterium in Crastino clausi Pasche prox. futur. Et habeas ibi tunc quicquid nobis debes de novis & veteribus firmis & omnia debita subscript. & hanc summon. de Pipa.  
Teste A. B. Thesaur. Angliae apud Westmonasterium duodecimo die Februarii, Anno, etc.  
As if the King should say, 
Viz. at the Easter proffer by the first Summons, and at the Michaelmas proffer by the second.  Mr. Sheriff, as you love yourself, your wife and children, and all that you have, see that you be upon such a day at Westminster, before our Treasurer and Barons, and bring with you all our Farms and rents then due, and all other the debts under-written, and this Summons.  
And if there were no more in it but this (it being of so great antiquity beyond the memory of man) as makes it of sufficient force by the Common laws of this Kingdom to be obeyed: yet this is not all; for this Writ is strongly backed by an Act of Parliament in Anno 51, H. 3. called the Statute of the Exchequer, whereby it is ordained, that all Sheriffs, Farmers, Bailiffs, of Franchises, and others shall come to the proffers of the Exchequer the Monday after the utas of Easter, and the Monday after the Feast of S. Michael to pay the Farms, Rents and Issues belonging to the King, and shall bring at the foresaid Terms, the Farms Rents & Issues due, wholly into the Exchequer: And if they make default, their bodies shall remain without departing from thence, until they have paid or made agreement; and he that will not come at the Terms aforesaid, shall be amerced after the custom of the Exchequer, and the Shiriffeses and Bailiffs at the same Terms shall bring and pay such monies as they have received of the Summons of the Exchequer, and other the King's debts; and shall be prepared to make full account of the things aforesaid, to the Treasurer and Barons of the Exchequer. And this is in all points agreeable to the Summons of the Pipe, directed to the Sheriffs twice in the year, for bringing the Farms, Rents & Debts belonging to the King, at the times in the said Statute mentioned; and hath been in use ever since the making of the said statute, and is so continued at this day (though not rightly put in execution. The first Summons now sent forth every year to the Sheriffs being under the Teste of 12. Feb. which is the last day of Hillary Term, returnable in Craft. claus. pasche prox. futur. (being the Easter proffer) styled in the said Statute to be the Monday after the utas of Easter; and the other Summons bearing always the Teste of the last day of every Trinity Term returnable in Craft. Mich. (if it be not Sunday) which before is mentioned to be the Monday after the feast of Sain Michael.  
After the Sheriffs have so made their appearances at their Easter and Michaelmas proffers (as aforesaid) and brought in and paid at his Majesty's receipt so much at each proffer, as was then come, or lawfully might have come to their hands, or in default thereof have been amerced or committed to ward, every Sheriff is to appear in person at his day of prefixion in the Exchequer before the Treasurer and Barons of the said Court, or (if he be hindered by sickness) before some Commissioners thereunto authorised by the Court, to make his final account of all the issues and profits of his office due to the King for his year, and then is to take his oath as followeth, viz.  
That he shall yield to his Majesty a true and lawful acount of the issues and profits of his said office of Sheriffwicke, and make true answer to the Summons of the Pipe and Greenwax, and in the same account to charge himself with all such sums of money as he, his Under-sheriff, Bailiffs or Ministers for him have levied, or lawfully might have levied to his Majesty's use by the Summons aforesaid: And of all Fellones goods, outlawed men's goods, attainted men's goods, waifs, estraies, and other profits whatsoever which have come to the hands of his Under-sheriff, Bailiffs or Ministers by reason of his said office: And that he shall not in the same account vouch any franchises or liberties, nor make any petition, nor ask any allowance or discharge, but such as shall be good and true, and likewise to deliver a book written in parchment, declaring of whom and where he receiveth the vicondells, and other the Rents and Farms written unto him in the Summons of the Pipe, and well and truly to behave himself in yielding the same account, as a true accountant aught to do without any omission or concealment.  
And every Sheriff which shall not so appear at his said day of prefixion before the Treasurer and Barons, and take his oath, or procure such commission for taking thereof at the same time as aforesaid, shall forfeit to the King 5. pounds for every day after his said day of prefixion, that he shall so fail to appear and take his said oath as aforesaid; and after the taking of the said oath every Sheriff is to attend upon the Court, and to be opposed before the said Treasurer and Barons in open Court upon the said Summons of the Pipe, and shall according to his said oath charge himself with all such Farms, Rents, and other debts written unto him by the said Summons of the Pipe, as he hath or lawfully might have levied. And to such Farms, Rents and Debts as he chargeth himself withal, 
The foreign aposer and clerk of the estrates are in like manner to mark the one the summons, and the other the record upon their apposall on the greeenwax.  tot or on ⁱ (scilicet oneratur nisi) is to be marked against their names and Summons, by the Clerk of the Pipe, and controller respectively in the said great roll, and Counter roll, and to be entered, and cast up in his charge in the said great roll by the first Secondary of the Pipe, together with the whole charge of his foreign Account and Greenwax, as is before observed, and the said Sheriff to pay and answer to the King all and every part thereof which shall remain due upon the foot of his account, and not by him formerly paid, and answered at his said proffers, except only there shall be some good cause of discharge by matter of Record, or order to be made in open Court for any of those wherewith he so charged himself with on ⁱ as aforesaid: And to such as he shall aver to be illeviable or to be dead, or within any liberty so as he could not levy the same by his said Summons Nichell diem clausit extreme. or such, or such a liberty, are to be in like manner marked against their names and sums; and those that are so returned with Nichil or diem clausit extreme. to be forthwith to be put into Cedula pipe, and sent to the Lord Treasurer's Remembrancers Office, so as stronger Process to the next Sheriff may be made from thence against their bodies, lands and goods for levying thereof to his Majesty's use, or Commissions to be made from thence to faithful and circumspect men of every County for making inquiry into the same, 
Westm. 1. An. 3. E 1. cap. 19 Stat. An. 6. H. 4. c. 3.  according to former Statutes in that behalf provided: And if upon return of the said Commissions it shall appear to the Court that any of the said parties by whom any such debts are owing, are nothing worth, and that their debts are desperate, they are (according to the foresaid new Statute of the Exchequer called the Statute of Rutland) in ease of Sheriffs to be removed out of the said Annual or great roll, 
Stat. de Rutland anno 10. E 1.  into an exannual roll, and not to be written any more in Process to the Sheriffs, but to be only yearly read upon their accounts to see which of them may be revived, and such as are like to be so revived and made good to be reinserted into the said Annual roll for new Process to be made thereupon as the case shall require; and if upon return of the said Commissions it shall appear that the Sheriff (or any for him) hath received any of the said Farms or debts, and concealed the same upon his account, the said Sheriff is according to the said Statute of Westmin. Anno 3. E. 1 cap. 19 
Stat de Westm. An. 3. E. 1 cap. 19  to make answer thereof to the King, and to pay to the party grieved thrice so much as he received, and to make fine at the King's pleasure.  
And the like Commissions are to be awarded into every County after the determination of every account in the Exchequer by Sheriffs, Escheators, 
Stat. anno 6. H. 4. c. 3.  Aulvegours, Customers, Controllers, & other the King's Officers, and acountants concealing and receiving to their own use that which rightfully appertaineth to the King, for inquiry to be made thereof: And in case the said Accountants upon return of the said Commissions be found guilty of any such frauds and deceits, they shall incur triple the same to the King, and their bodies to prison, until they have made fine & ransom to the King after the discretion of the judges.  
And as concerning the several sums of money wherewith the Sheriffs shall so charge themselves upon their accounts in the said Annual roll, they are not to departed the Court (without special licence of the Treasurer and Barons, until they have fully paid and satisfied the same, 
In libro ordin. ex parte Remerator. Thesaur. Term. H. l. Anno 32. Eliz.  or procured a discharge or Exon. de Anno for the same, upon good matter of Record, or order in open Court: And upon the final determination of their said Accounts, the said Sheriffs whole charge and discharge is to be read and cast up in open Court, before the Treasurer & Barons of the said Court, in the presence of the Treasurer's Remembrancer, Clerk of the Pipe, Controller, & other Officers whom it shall or may concern; and two Auditors at the least for casting up the said accounts: And what every of the said Sheriffs shall be found in debet upon his said account (all his Tallies, Allowances, and just Petitions deducted) the said Sheriff is forthwith to pay to the King before he be dismissed out of Court, or to be committed to ward until he pay the same.  
And if any Sheriff after his said Apposals, and charging himself with the paticular sums aforesaid, shall departed the Court (without special licence aforesaid) before he hath fully perfected his said Account, and is so delivered out of Court, as aforesaid, his goods & lands are to be seized into the King's hands nomine districtionis, and the King to take the issues and benefit thereof, without any part to go in deduction of his debt, or a Sergeant at Arms to be sent for such delinquent Sheriff, who (if he be no privileged person) is to be brought up and committed to Ward until he shall fully perfect his account, and pay or discharge what is justly due thereupon, as is aforesaid.  
In like manner, 
Lords of Liberties, Majors, Bailiffs, etc.  all Lords and Bailiffs of Liberties, Majors, etc. are to appear at the said proffers at Easter and Michaelmas, and at the times by the Court prefixed to perfect and finish their Accounts for all such monies as they stand charged withal; and to pay what is due to the Crown over and besides their just allowances, and what they can by their claims, or for default thereof, their bodies to remain without departing, and their liberties to be seized into the King's hands.  
And as concerning such sums of money as by the Awards of the Court shall be put into Cedula Pipe for stronger process to be made by the Treasurer's Remembrancer in regard of a diem claus. extreme. or the like, the said Treasurer's Remembrancer is forthwith at the next Liberate or Sealing day, to make forth the strongest process to the Sheriffs (as the case shall require) for levying thereof; wherein by the long writ (called the Prerogative Writ) the Sheriff hath power to inquire (if the debtor be dead) to whose hands his goods and Chattels are come, 
The long Writ called the Prerogative Writ, out of the Treasurer's Remembrancers Office, under the Teste of the chief Baron.  and to put the same in safe custody for the King (who is to be first satisfied;) and if he had any lands, what lands he had at the time he so first came indebted, or at any time after, and to whose hands the same are come, and to make seizure thereof. And if the debtor be living, to levy the debt upon his or their goods or lands; or for default thereof (Magnat. Dominis & dominabus exceptis) to attach his or their body, with such other strong Clauses for levying thereof, as can be devised. And the Term following, the Sheriffs are to be opposed upon all those Writs which were so sent forth for debts in Cedula Pipe, before the Barons of the Exchequer in the Exchequer Chamber; and if the Barons can find or learn that the Sheriffs have used any negligence or connivance in executing their said Writs, they do usually amerce the said Sheriffs according to their defaults, and sometimes set a pain on their heads, unless they pay or show good cause of discharge or do better service by a certain day: In all which causes the said amerciaments so set or incurred, are forthwith to be sent down into the Pipe for process to be made thereupon accordingly.  
And the said Treasurer's Remembrancer doth in like manner recover such amerciaments as are so imposed by the Court, and such reliefs as are belonging to the King after the death of any person dying seized by whom such reliefs are due, and such sums of money as any Sheriff shall charge himself withal by way of fieri feci, and the like; as also all such extents and certificates of the goods, and two parts of the lands of Recusants as are found by Inquisitions, all which the said Treasurer's Remembrancer doth in like manner send down into the Pipe to be put in charge in the said great roll, and prepares the originals sent into his Office from the Chancery, and therein marks Ingrossat. against all such Rents as are reserved upon any grants in Fee Farm, or upon any other Farms or custodies for term of life, or years, or for so long time as the same shall continue in the King's hands, for the said Clerk of the Pipe to draw down from thence yearly to be put in charge in the said great roll, after the title of Nova oblata. And the said Treasurer's Remembrancer out of his Office makes forth Writs of Distringas to all Sheriffs against the King's tenants for preserving of his Majesty's tenors and services, 
Writers of Distringas.  and the Issues thereupon returned by the said Sheriffs in every Shire, certifieth to the Clerk of the Estreats twice in the year to be by him sent forth to the Sheriffs in the Summons of the Greenwax: And for the fines due to the King for respiting the homage of his tenants, the said Treasurer's Remembrancer chargeth himself with all those fines which are drawn into the Pipe, and by him answered unto the receipt, as also for all the Castle ward rends in several Counties payable to the Castle of Dover, Stat. anno 32. H. 8. And the King's Majesty's 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 Sheriff's moyties of forfeitures about custom causes or upon penal Laws, 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 down and charged for his Majesty's service in the said great roll: And also maketh forth the writs of Distringas against all Accomptants, whose names are to be entered 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 Wars, Treasurer of the Navy, collectors of Subsidies and Customs, and all receivers of the King's Revenues, and other Accomptants whatsoever, who are to make their accounts in the Exchequer, and against such as have had any money imprested to them for the King's special service, and the like, & to see Issues returned against them until they shall perfect their said accounts before the several Auditors thereunto assigned, and enter the same upon the roll of the States of Accountant in his Office, and before the Treasurer's Remembrancer upon the roll of Viewes in his Office, from whence the said accounts after they are declared before the Treasurers and Barons of the Exchequer, and so entered as aforesaid, are also to be sent into the Pipe, there to remain as the Kings and Subjects evidence upon record for ever; as also to the end Process may be 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 accounting in due time, and by the Sheriffs returned upon the said Writs of Distringas sent from the said Office of the King's Remembrancer, are in like manner twice in the year to be estreated to the said Clerk of the Estreates, to be by him sent forth in the Summons of the Greenewax accordingly. In his Office also is kept the red Book of the Exchequer, being an excllent Treatise of the ancient Rolls and Laws of the Exchequer, conceived to be collected by Gervasius Tilburiensis, tempore H. 2. which book is commonly sent by the Cursiter Baron into the King's Bench and Common Pleas, or in the Term time to remove any matter sued there against any Officer, Minister or servitor of theirs, or any Accountant there that prayeth his privilege in due time, upon which red book so showed, and the party testified by the Baron to be of that Court as aforesaid, his privilege is usually allowed. And both the said Remembrancers do make forth copies to the Auditors of all Seizures made by Sheriffs 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 Sheriffs foreign accounts. In which their said foreign accounts the said Auditors which take these accounts are to enter the particulars where with every Sheriff chargeth himself for the goods and chattels 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 Sheriff and debtor by an absolute exo. or of the Sheriff for his year by an exo. de anno of some part of the Seizures and Issues charged in his said foreign account, or of some other part of the debts or farms 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 foreign Apposer as aforesaid; as for instance: There may be some just cause for discharge of the Sheriff and debtor by an absolute exo. upon his account of some seizure, debt or duty charged upon the said Sheriff 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 seizure was made is fully satisfied and answered to the Crown; or for that the like debt or duty itself is absolutely to be discharged by plea & judgement, gist or grant from the Crown or by some other good matter of record: And as there may be just cause for an absolute exo. to the Sheriff and debtor, so there may be as just cause for an exo. de anno to the Sheriff upon his account of some of the seizures and debts charged upon him as aforesaid, either in regard the lands in seizure are in the King's hands by reason of the minority of the heir or owner of the said lands, or for that the said lands were made in jointure or in Lease for term of years or life before the debt grew due, or the like, in all which several cases the Lord Treasurer's 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 Sheriff to be discharged thereof upon his account) to rule several petitions to every Sheriff upon his or their said accounts respectively for an absoute exo. or an exo. de anno for the same as the case shall require, which is to be by him alleged and set down to every petition accordingly; howbeit the said Treasurer's Remembrancer is not to rule any such petition for an absolute exon. or exon. de anno to any Sheriff of or for any Seizure, Farm, Debt, or other sum of money whatsoever, but of such only as shall fully appear to him, either by the Sheriff's foreign account itself, or by some Constat or Certificate in parchment under the hands of the Clerk of the Pipe, or Clerk of the Estreats respectively, to be part of the Sheriffs charge so charged upon him in his account in the said great Roll; for that if such petition should be allowed to the Sheriff of any sum, being no part of his charge, the King should lose and be defrauded of so much thereby.  
Moreover the said Lord Treasurers Remembrancer doth upon Certificate from the justices of Assize (ratified and allowed under the hand of the under-treasurer of the Exchequer for the time being) rule petitions for allowance to Sheriffs upon their accounts for carriage or removing of prisoners, reparations of Gaols and other extraordinary services done by Sheriffs in the time of their Sheriffwicke: All which petitions are by the said Treasurer's Remembrancer to be entered upon Record in his Office, and to be sent to the Clerk of the Pipe (for the time being) to be entered and allowed upon each Sheriff's account respectively in the said Annual or great Roll of the Pipe, in deduction of so much of each Sheriff's charge, so as one Record may be discharged by another, according to the ancient course of the Exchequer.  
And here (by the way) is to be noted, that the said Clerk of the Pipe is not, nor ought not, to discharge or set off from any Sheriff, any Farm, debt, or other sum of money whatsoever charged upon him in his account in the said great Roll, but such only as shall appear to be paid into his Majestis Receipt of the Exchequer, by Tallies to be joined and allowed in the said Roll, 
Statut. anno 1 R. 2 cap. 5.  or such as shall appear to be discharged or set off by such matter of Record as is laid down in the Sheriff's several petitions, as aforesaid; nor to give any allowances to Sheriffs upon their said accounts, but such as shall either be warranted by Tallies, the Regard, to be sevied in his Majesty's said Receipt of Exchequer, or by some judgement of Court entered or to be entered in one of the Remembrancers Offices: And if he do otherwise, the Controller of the Pipe, either before or at the Sheriffs casting out of Court, is to inform the Court thereof, so as the said undue discharges and misallowances may be certified and made void. And if the said Controller, either through ignorance or connivance, shall not discharge the trust reposed in him therein, he shall be punished for his consent in like manner as he that admitted of such false allowances, etc. and as he that took allowance thereof: namely, to pay so much to the King, 
Stat. do Scaccorio Anno 51. H 3.  as the allowance amounted unto: To be imprisoned a year and forty days, and to be punished at the King's pleasure.  
But hereunto may be objected, that if the Clerk of the Pipe be to give no allowance to Sheriffs upon their accounts, but of such monies only for which Tallies are stricken in his Ma.tie Receipt, and of such sums as are to be allowed, set off, or discharged by judgement of Court, or such matter of Record as is aforesaid: How comes it then to pass that allowance hath been given to Shiriffeses upon their accounts in the said great Roll from time to time, by acquittances of Noble men for their Creation monies payable by Sheriffs 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 casual Revenue within the Sheriff's charge. To which is answered, That the allowances given by the acquittances of Noble men and others, for such sums of money as are payable to them by Sheriffs out of the profits of their Counties (being to their own use) are always warranted by judgement of Court, before any such allowance is to be given: And as to the allowance of Acquittances for monies of the nature's aforesaid, paid or to be paid by Sheriffs to Receivers as aforesaid to the King's use, such Acquittances are not (in truth) to be 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 Majesty's Wardrobe and Household, and for the post-fines, Issues of jurors, and the like, there being no such controlment for Acquittances, 
Much easier to counterfeit Acquittances, than Tallies.  as is for Tallies, and it being much more easy to counterfeit Acquittances than Tallies; albeit even Tallies have been counterfeited to the loss and prejudice of the Crown, which could not be discovered before they were rejoined with their foils, according to the ancient course of the Exchequer. Besides, the Subject which really pays his money to a Receiver to the King's use, & takes his Acquittance for it, runs a greater hazard to pay the same money again in case such acquittance be lost, and that the Receiver do not satisfy the same upon his Account, which hazard is avoided by striking a Tally for the same in his Majesty's Receipt, which is always extant upon Record for the parties discharge, in case the Tally itself be 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 Sheriff's charge, but by Tallies to be levied in his Majesty's Receipt of Exchequer, judgement of Court, or such matter of Record, as is before mentioned; so it may be likewise observed, that the Treasurer's Remembrancer is not to rule any petition upon the Sheriff's Accounts for debt, recognizance, or other duty belonging to his Majesty, wherewith the Sheriffs have charged themselves upon their accounts, 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 himself upon his account of the farms, debts, or sums of money by him taken into his charge at his apposall, upon ordinary suggestions that he could not leavy the sum, or by reason of the poverty of the debtor, or in favour of the subject to ease him from the rigour and penalty which the Law hath inflicted upon him for some offence, (which is only in the King's power to mitigate or remit) or upon any other ground then by matter of Record, or order in open Court, as aforesaid, than it would follow, that the greatest part of the Sheriff's totts and sums of money by him taken in charge at his apposals, would be set off and discharged, and so his apposals would be of no force or virtue, which by the ancient course of the Court, binds him to answer the same to the King, unless some just cause be showed to the contrary, as afore is said: seeing he might (at his choice) 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 himself 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 own power for gratifying her loving subjects withal, by a general pardon of grace at every Parliament.  
Thus much may suffice to have spoken of the superior or upper Court of Exchequer, touching the ancient course of passing Accounts by Sheriffs and other Accomptants.  
In the next place, before I pass from the superior Exchequer called Scaccarinm Computorum, to the lower called the Receipt: It will not be amiss to take a short view of the Officers there, and in whose gifts their Offices are.  
And first for the Lord Treasurer and Chancellor, their places are as ancient as the Exchequer, and in the King's gift.  
The under-treasurer or Vice-Treasurer was not known till the time of King Hen. 7. at which time the Lord Treasurer's Remembrancer was made Vice-Treasurer, and whether of the King's nomination or the Treasurers, is not known. Sir john Baker being nominated Vice-Treasurer in the time of Hen. 8. had a patent from the King of the said Office, under the great Seal, which is still in the King's gift.  
The chief Baron and three other learned Barons, and the Puny or Cursitor Baron are all in the King's gift.  
The said Cursitor Baron being so called because he is chosen most usually out of some of the best experienced Clerks of the two Remembrancers, or Clerk of the Pipes Office, and is to inform the Bench and the King's learned Counsel from time to time, both in Court and out of Court, what the course of the Exchequer is for the preservation of the same, and of the prerogative and benefit which his Majesty hath thereby which the course of the Court most commonly maintaineth and respecteth.  
The two Chanoberlaines had in old time great Authority in the Exchequer, and have kept the keys of the treasury Coffers, and were ever privy to the bells of Introitus & exitus, of the which each of them are to keep a controlment at this day, and anciently no money was issued out of the receipt without their privity, their names being still continued in all privy Seals for payment of money out of the receipt, though it is now delivered without them. Their place in Court is next to the Barons, and they may sit & keep their places daily in Court if they like to attend and hearken to the causes there without any intermeddling therein But at the election of the Sheriffs Crastino animarum they use to be present, and may say their opinion for preferment or stay of men to be Sheriffs, as the Barons and justices do. Their places were anciently of inheritance, but now are in the King's gift.  
The King's Majesty's Attorney and Solicitor general have been always reckoned amongst the Officers of the Exchequer, though they have audience and come within the bar in all other Courts, their places being in the King's gift.  
The King's Rememcrancers Office hath always since the first erection been in the King's gift.  
The Treasurer's Remembrancers Office implies by the title that it hath been in the Lord Treasurer's gift, but for a long time it hath been and now is in the King's gift.  
The Office of the Clerk of the Pipe, or engrosser of the great Rol, was anciently in the Lord Treasurer's gift till about the time of Ed. 3. since which time it hath been and now is in the King's gift.  
The Office of the Controller of the Pipe is at this day and always hath been in the gift of the Chancellor of the Exchequer, the said Controller being anciently styled Clericus Cancellar. and the Clerk of the Pipe Clericus Thess. and Cancellarius was and is still written upon the Controllers Roll & Thes. anciently upon the great Roll, to distinguish between them: And for that reason, some have been of opinion that the Chancellor sits above the Lord Treasurer in the Exchequer Court, because of his superintendency and controlment over his Roll.  
The office of the Remembrancer of the first fruits and tenths in the King's gift.  
The Surveior general of his Majesty's lands, etc. in the King's gift.  
The Clerk of the Pleas in the Chancellor's gift.  
The foreign Apposer and Clerk of the Estreats in the Lord Treasurer's gift.  
The two Auditors of the imprests, in the King's gift.  
The seven Auditors of the Revenue, who have in charge before them the Revenue annexed to the Exchequer upon the dissolution of the Augmentation Court, anno 1. Mariae Reg. and before whom the receivers general make their accounts according to their several assignments by their letters patents under the great Seal from the King. The other businesses which belongs to their places as they are Auditors, or Clerks in the Exchequer for taking the accounts of Sheriffs, Escheators, Customers, Controllers, Collectors of Subsidies, the Cofferers Account, and the like, they have them by assignment from the Marshal of the Exchequer from time to time in open Court, and so entered in his book, to the intent no accountant should take an Auditor of his own choice. Their places are in the King's gift.  
The Auditor and Receivor general of the Duchy of Cornwall are in the King's gift in the vacancy of a Duke of Cornwall.  
The Receivers general of the King's Revenues, etc. being about two and twenty in number, in the King's gift.  
The surveior of the Greenewax, in the King's gift; this Office was erected in the time of King James, upon the advice of the Lord Treasurer, Chancellor, under-treasurer, and Barons of the Exchequer, and the King's learned Council, as appears by a Table set up in the Exchequer, setting forth what the said Officer is to do in his place.  
The two Deputy Chamberlains, being Joiner's of the Tallies, in the two Chamberlains gift.  
The Marshal of the Court, now in the King's gift.  
The two Parcell-markers being so called, because they were ordained in the time of R. 2. to make the parcels of all Escheators accounts, and were wont to receive out of the Treasurer's Remembrancers Office, by a note under their hands, all the Transcripts of Offices sent thither yearly out of the Chancery, which were found by any Escheators; and out of those they were to collect into a particular Roll, the parcels wherewith every Escheator was to be charged by the Auditor upon his account; but the Escheators were in the time of Queen Elizabeth, discharged from making accounts for any new Escheats, the same being put in charge in the Court of Wards, so as there is little or no use of their Offices at this day, but for the old Escheats remaining in the Escheators accounts, whereof little or nothing is answered to the Crown by them: howbeit they anciently made their accounts at large in the Exchequer, which are extant at this day in the Pipe, and are still called upon the Scroll of accomptants, and aught to strike a Tally for their proffers every year, which of late time hath been neglected.  
The Clerk of the Nichils is in the Chancellor's gift.  
The Sealer of the Court is the Chancellor's gift.  
The Chief Usher of the Exchequer, is he that by inheritance hath the keeping of the Exchequer Court, the Exchequer Chamber, and the house, with all the appurtenances, where the Court useth to dine when they sit about the King's business; he maketh provision for all the necessaries both of the Exchequer, and of the Receipt, and hath allowance thereof at every Liberate: and seethe to all places of the Court, that all Doors, Chests, Records and things be in safety from fire, water, or other spoil, etc. and hath the oversight of the rest of the Ushers, and the six ordinary Messengers of the Court, that they make a true delivery, to the Sheriffs, and all others of the King's Process, etc.  
The two Praisers of the Court concerning uncustomed goods, in the Under Treasurer's gift.  
The four ordinary Ushers of the Court, in the said chief Usher's gift.  
The six ordinary Messengers which carry the process of the Court to Sheriffs, etc. in the said chief Usher's gift.  
Thus much for the names of the said Offices, in the said Superior Exchequer, and in whose gift they are. But as to the particular duties which are incident to every of the said offices, and to those of the Receipt, or what particular Records every of them hath in his custody, and of what nature and antiquity they are, it is not my purpose to treat of in this place: for that would be a very great work of itself; but only of so much as shall fall in my way, concerning the managing and ordering of the King's Revenues: howbeit thus much I may say, that there are so many excellent Records in the Offices of the two Remembrancers, Clerk of the Pipe, and in the several Treasuries both in the upper and lower Exchequer. As they may indeed be called Treasuries where those Records are kept, they being the greatest Treasure of the Kingdom; insomuch as I have heard a great Lawyer say, That he never understood what Law was, till he ●ame up those stairs. And to say the tuth, there must needs be more than ordinary matters, and great variety of taem found in that Court, whither all the other Courts of the Kingdom, as rivers to the sea, in some kind or other, have their resort.  
The Offices in the inferior or lower Exchequer, commonly called the Receipt, are these which follow, viz.  
The four Tellors of the Receipt (whose Offices are in the King's gift) do receive all the King's monies which are paid into the Receipt by Sheniffes, Customers, Farmers, and other Accomptants and Debtors whatsoever, and do write a Bill thereof in parchment, expressing therein the sum by them received, and of whom, and for what; which Bill they deliver (not to the party that payeth the money,) but put it down through a Trunk made for that purpose, into the Chamberlains Court for a Tally to be stricken for discharge of the party.  
The Clerk of the Pell (whose Office is in the Lord Treasurer's gift) keepeth the Pell in parchment, 
Clerk of the Pell.  called Pellis recept, wherein every Tellers Bill with his name on it, is to be entered; and under every such Bill when it is entered, Recordatur to be written in open Court, for a Controlment to charge the Teller with so much money as in the said Bill is set down.  
He also anciently kept another Pell, called Pellis Exitus, wherein every days issuing of any the monies paid into the Receipt, was to be entered, and by whom, and by what Warrant, privy Seal or Bill it was paid.  
The Auditor of the Receipt (whose Office is in the Lord Treasurer's gift) taketh up every Tellers parchment Bill, 
Auditor of the Receipt.  after it is marked Recordatur by the Clerk of the Pell, and entered by the Controllers of the Pell, (who were anciently also to make entry thereof in a Counter Pell) and fileth it upon a File; and then his Clerk that is called Scriptor Talliar. & Contratall. writeth double upon every Tally the whole letter of the Tellers Bill, that when the Tally is cloven both the foil and the stock thereof, may have like letter upon them.  
The said Auditor doth also enter, all the said parchment Bills in a Book which is to him as Pellis recept; and by those he doth see what every Tellor receiveth weekly, and of whom, and maketh certificate thereof to the Lord Treasurer, etc. as he is commanded, how all the money of the Receipt particularly is paid and received: and to that end, maketh to every of the Tellors a Debentur, before any of them can pay any money out of the Receipt, be it upon Fees, privy Seals, or any Warrants whatsoever.  
He likewise keepeth the Lord Treasurer's Key of the Treasury, where the ancient Leagues of the Realm, the Perambulations of the Forests, the Records of justiciar. Itiner. and divers other ancient Records of the King's Bench and Common Pleas do lie both in the old Court of Wards, and in the old Parliament House in the Cloister at Westminster, where no search can be made without the said key come with both the Chamberlains keys thereof, where also the black Book of the receipt, de necessariis Scacca. observanciis, agreeing in that point with the red Book in the King's Remembrancers Office, is kept.  
The two Vnder-Chamberlaines be both the Chamberlains Deputies for the receipt, 
Two Vnder-chamberlaines.  and their places in the said Chamberlains gift, the tallies so written upon (as before) are delivered to them, and the one of them holding the Tally, and the other the Cleaver and Mallet cleaveth the Tally in the midst, and then one of them taking the stock and the other the foil, and the Clerk of the Pell, and his Controllers, their books, wherein the said tellers Bills are recorded, the Cleaver saith, exam. and readeth the stock aloud, and his fellow, the Clerk of the Pell, and his two controllers seeing the stock to agree with them all, the said stock is delivered to the party that paid the money for his discharge, and the foil cast into the Chamberlains chest where they keep all their foils together with their knives and the book of Doomsday, etc. until the joiners fetch away the said foils which they keep in their Office in the upper Exchequer to be rejoined and examined with the stock delivered to the party for his discharge, which is not to be allowed of upon Record in the Pipe, by the first Secondary there, until the same be so rejoined and delivered in Court to the said Secondary by the said joiners with their mark testifying that by their examination the same agreeth with the foil in their custody.  
And in the said chest are also kept the keys of the Treasury under three locks, whereof the Auditor of the receipt hath one key belonging to the Lord Treasurer, the two under Chamberlains another key, and the Usher of the Receipt (whose place is in the King's gift) another, who attendeth by himself or his Deputy, and is to do all things there which other Ushers aught to do and to keep the Receipt as the Usher by Inheritance doth the upper Exchequer.  
The said under Chamberlains make all searches in the Treasury for any Records, at the suit of the parties, and copies and exemplifications of the same, whereof the Fees are divided between them and the keeper of the Lord Treasurer's key.  
The cutter of the Tallies is another Officer in the Receipt: 
The cutter of the Tallies.  of the Lord Treasurer's gift, who provideth seasoned and proportionable hasells and cutteth them to fit lengths into foursquare sides, to the end they may the better be cloven and written upon, and casteth them into the Court from time to time as any of them be called for, and receiveth his dividend Fee (with the Clerk of the Pell, the scriptor talliar. and Under Chamberlains) of the party that sueth it out.  
The four ordinary Messengers of the Receipt, 
The four ordinary messengers of the Receipt.  (whose places are now in the King's gift) are Pursuyvants attending upon the Lord Treasurer for carrying his letters and precepts to all the Customers, Controllers and Shearchers throughout the land, who are to ride and go upon any other his Majesty's Messages, where it is his Lordship's pleasure to command them.  
Thus much in brief concerning the Inferior Court of the Exchequer, called the Receipt.  
I have been the more large in setting down the particular grounds and Rules of the Exchequer, according to the common Laws and Statutes of this Realm, and the ancient course of the said Court for the charging, discharging, bringing in and answering of the Revenues of the Crown, both certain and casual: and that especially for these reasons following.  
First, that the wisdom and providence of our Ancestors may appear in providing for the indemnity of the King and his Subjects; wherein, principally, care is to be taken, that (as nothing is to be charged) so nothing to be discharged but by matter of Record.  
Secondly, that no one Officer is trusted alone with the bringing in, charging, discharging, receiving, or issuing out of the King's Revenues, insomuch as for the better and more orderly controlment and security thereof, all the said Revenues both certain and casual, are to be reduced from their original fountains and heads, into the Annual or Great Roll of the Exchequer, 
Stat. de Rutland. Anno 10. E. 1.  being the old Channel or Pipe for conveying the same into the King's Receipt. And from the said Annual or Great Roll (not only for the reasons formerly alleged, but for controlment sake) process is first to be written to the Sheriffs by the Controller of the Pipe, who yearly writes a duplicate of the said Annual or great Roll, for the better controlment thereof. And that this is, and aught to be so, the constant course now observed and continued in the Offices of the two Remembrancers of the Exchequer, will make it unquestionable: for that neither from the originals of the Chancery, nor for any other debts or sums of money recovered for the King in either of their Offices, any process is made to the Sheriffs by either of them, for levying thereof, but the same are at this day, (as formerly hath been used) ●●st drawn down from thence, and charged in the said Annual or great Roll, according to the ancient course of the said Court, and the said statute of Rutland, Anno 10. Edw. 1. And the like course hath been always used and observed concerning the Accounts of Collectors, Customers, Receivers of Bishop's Temporalties, and all other Accomptants whatsoever, within the survey of the Exchequer. For though they be declared by the Auditors before the Treasurer, Chancellor and Barons, or all or some of them; and entered in the Offices of both the Remembrancers, yet they are not thereby fully determined, before they come to the Pipe, where they are to remain upon Record for ever, as the Kings and Subjects evidence; and where their Tallies being first examined, and joined with their Foils, are to be allowed, and the Debts and Supers therein depending (if any such be) entered in the said great Roll, so as process may be written from thence for levying thereof, as before is observed.  
And as there is no one Officer in the Superior Exchequer solely trusted, so it is most evident, that in the inferior Court there is to be a concurrence of many Officers in the trust: for the Tellors' Bill is not delivered to the party which pays the money, nor trusted with any one Officer to charge the said Tellor therewith; but it is entered with the Clerk of the Pell, and with the Controllers of the Pell, and again entered with the Auditor of the Receipt, who files the same: and the stock of the Tally delivered to the party for his discharge; and yet this to be no discharge for him, till it be rejoined with the other part, and allowed in the great Roll. All which caution (without doubt) hath been by the great wisdom and experience of our Ancestors, found necessary to be imposed and observed for preventing of the frauds and abuses which otherwise would ensue to the Crown; many falsities having been anciently discovered in Tallies for want of joining, as Hill. Record. Anno 3. E. 4. Rot. 10. ex parte Rem. Thes. cum multos aliis, and both in the time of the late Queen Elizabeth, and King james of blessed memory: Many such falsities having been discovered in Tallies for want of joining; so as I may conclude this point with Gervasius Tilburiensis, That no Officer is solely trusted with the King's Revenues, no not the Treasurer himself: And the reason which he gives for it, is, that besides the controlment of the great Roll (being the Treasurer's Roll) by the Chancellor's Roll, there was a third Roll to be ordained, Quia (saith he) triplex funis difficile solvitur.   

And thirdly and lastly, that it may appear that the Sheriffs only were the constant Officers and Ministers for levying and bringing in the certain Revenues and Debts of the Crown. And that the ordinary process of the Exchequer to Sheriffs for levying and bringing in thereof, was and is most sufficient and efficatious (as to the King) and most secure and safe (as to the subject) in case they shall conceal any thing upon their accounts which they shall so receive, as hath been formerly observed. And that there will be no need of Resort to be made for the employment of Messengers, 
The employment of messengers altogether illegal.  or to make use of any such Arbitrary or Illegal courses so burdensome to his Majesty's subjects, for bringing in any part thereof, if the same be written out to Sheriffs in due time, and the Sheriffs strictly holden to the answering there of, without posting and setting off de Anno in Annum, his Majesty's good debts, and Farms, but by just matter of Record, according to the ancient course of the Exchequer, and the Laws and Statutes of this Realm.  
And if the use of Messengers, or any other arbitrary course were allowable, it is probable that the nupriall Queens of this Realm, participating so much of the Regality of the Crown, having a Court, a Chancellor and Seal of their own, might make some use thereof for bringing in the Arrearages of Rents, their Aurum Reginae, and other debts and duties belonging to them in their own particular estates; but it is so far otherwise, that by the common Laws of this Land, they have the same power for bringing in their said debts and duties as the King hath, as appears by a Writ directed to the Sheriff of Norfolk and Suffolk, out of the Exchequer 24. Maii, Anno 14. Edwardi primi. The tenor of which Writ followeth.  
Edwardus Dei gratia Angliae Rex, Dominus Hiberniae, & Dux Aquitan. Vic. Norff. & Suff. salutem,  
Cum secundum antiquam consuetudinem approbatam, & hactenus optentam, Idem modus in debitis Reginarum levandis & reddendis, qui & in nostris servari debeat, ac debita nostra juxta candem consuetudinem a aebitor. nostris sunt levanda & nobis reddenda antequam quibuscunque Creditor corundem de debitis suis satissiat, Cumque Willielmus de Huntingfield charissime matri nostre Alionore Reginae Anglie in xxxij. l'. teneatur prout nobis constat per inspect. Rotulorum de Scaceario nostro, I demque Wilielmus teneatur quam plur. in diversis pecuniarum summis prout tu retornasti coram Baron. in crastino clausi Pasche prox. pretcrit. volentes ipsam matrem nostram prerogativa predict. quoad debita sua levand. sicut aliae Reginae Angliae eadem in casu consil. sint gavise, tibi precipimus quod de bonis & catal. & de exit terrar. ipsius Willielmi in Balliva tua fieri facias predictas xxxij. l'. antequam debita quorundam creditorum suorum leventur. Ita quod eas habeas ad idem Scaccarium nostrum apud Westmonasterium à die sanctae Trinitate in xv. dies Waltero de Castello custodi Auri ejusdem liberand. & hoc breve Teste, etc.  Per Rotul. memor. de anno 54. H. 3. 
And that this course by Writs directed out of the Exchequer to Sheriffs, and no other, was used as well in those ancient times as in all the times since, even unto, and in the time of Hen. 8. for bringing in the debts and duties belonging to the nuptial Queens of England, appears by divers like Writs and Records remaining in the Exchequer: And the reason why such a legal course and no other was allowed to the said Queens, for getting in their debts, I conceive was this, because the Subject might demur or take Issue upon any such writ where there was just cause, which he could not do in case a messenger or other demand out of the Queen's Court had been made for the same.  
I have the rather vouched this precedent here concerning the manner of levying the Queen's debts, in regard some of the Auditors of the Revenue having of late moved and pressed the Lords Commissioners of the Treasury at the Council board for signing of warrants to messengers for bringing in divers supers and debts aswell within the Queen's jointure as parcel of the King's Revenues, depending in the Accounts of general Receivors, which a noble Lord at that board (being tender of all unjust vexations to his Majesty's Subjects) withstanding, as conceiving the ordinary process of the Exchequer to be most proper and sufficient for bringing in his Majesty's debts, a direction was made to the Barons of the Exchequer to call unto them the Officers of the said Court and to certify whether the employment of messengers in those cases were legal, who certified their Lordships that their employment in that kind was not according to Law; and that by the ancient course of the Exchequer, and the Laws of this Kingdom, the Auditors ought to deliver the Accounts of the receivors and ministers of the Revenue in charge before them into the Pipe every year by the twentieth of March, so as process might be made from thence to the Sheriffs for levying of the supers and debts depending in those Accounts; but I shall have occasion to speak somewhat more of this in the ensuing discourse concerning the great and superfluous charge and loss the Crown hath been put unto in bringing in those Revenues, which was always carefully avoided by the like wisdom of our Ancestors, it being provided by the foresaid Statute of the Exchequer Anno 51. H. 3. that the Exchequer be not charged with more persons than is necessary. For as our Ancestors had one principal care in the constitution of the Exchequer to see that the King's Farms, Rents and other his sperate debts, and duties were duly answered and not prolonged or posted off from year to year, whereby they might either grow desperate, 
The prolonging of the King's good debts makes them desperate or grievances to the Subject.  or become grievances to the subject by being charged upon the debtor's sureties or the purchasers of their lands as hath been formerly observed; so had they a like special care to see that all unnecessary and superfluous charge in bringing the said Revenues into the King's Coffers should be avoided, which rules if they had been of late years observed in the Exchequer many great and unspeakable losses to the Crown, and many unsufferable grievances to the Subject might have been prevented.  
It is true that for some private ends, and other respects upon the great glut of Revenue which came to the Crown in the time of Hen. 8. many new Exchequers and Courts of Revenue were created and erected by Parliament (besides the Court of the Duchy of Lancaster erected in the time of Hen. 4.) As the Court of Angmentations, the Court of general Surveiors, the Court of first Fruits and Tenths, the Court of Wards & Liveries. But it is well known what is become of most of those Courts, as namely the Court of Augmentations, General Surveiors, and first Fruits and Tenths, all of them being dissolved by Act of Parliament in anno primo Mariae Regine, and turned into the old Channel, viz. annexed to the Exchequer, where (be the King's Revenue two millions or more) it may be as well managed and brought in, as if it were but one; the reasons why the said Courts were then so dissolved being in those days notoriously known and openly declared, as namely, for that the Revenues in those Courts, were in a manner wholly wasted and devoured by the new and unnecessary Officers of those Courts; the Court of the Duchy of Lancaster, and that of the Wards and Liveries, being also offered by the Parliament at the same time to be by the said Queen Mary in like manner dissolved by her letters patents and annexed to the Exchequer where all the benefit arising by Wardships and Liveries was before the erection of the said Court, Anno 32. Hen. 8. answered to the Crown.  
And howsoever the said Court of Wards and Liveries (as being at that time a profitable Court to the Crown) might in the same time of Queen Mary escape from being reannexed to the Exchequer; nevertheless it is not a little strange that the said Duchy Court of Lancaster should both then and ever since be continued by itself, at so great a charge for so small a revenue, it having cost the Crown since the said first year of Queen Mary near upon two hundred thousand pounds, which might have been saved if the same had been then annexed to the Exchequer, and there managed in such manner and sort as was then intended by the Parliament.  
But it may seem more strange when it shall be made to appear that the general and particular Receivers, Bailiffs and Collectors of the Court of Augmentations, which by the true meaning of the Parliament Anno 1. Mariae (when the said Court was annexed to the Exchequer) were intended to be discharged and put to their pentions, and the said Revenue to be from that time brought in and answered by the Sheriffs of each County according to the ancient course, have been ever since continued in the Exchequer to the unsupportable burden and charge to the Crown, and infinite grievance of the Subject, it having cost the Crown since the dissolution of the said Court Anno 1. Mariae (for the private ends and respects of some few) not so little as six hundred thousand pounds, which might have been saved if the Revenues of that Court had been managed in the Exchequer according to the said ancient course, and in such sort as was then intended by the said Parliament.  
But besides all this to make good the old maxim, Vno inconvenienti concesso mille sequuntur, it will appear that in all this time there hath been no manner of controlment of the Accounts of the said general and particular Receivors, Bailiffs and Collectors of the said Revenues amounting to 100000 pounds per aunum and upwards, as namely, the Receivors have not been sworn to their Accounts yearly, their tallies not joined, their accounts not entered with the two Remembrancers, nor delivered into the Pipe as by an express Article Anno 1. 
Inter Hil Record. an. 1 M●riae ex parte Rem. Thess. Articulo 9  Mariae upon the annexation of the said Court of Augmentations to the Exchequer is ordained to be yearly performed by the twentieth of March, and so lately certified by the Barous of the Exchequer as is formerly alleged; the said Accounts having been ever since left to the determination and keeping of the sait Auditors in their particular assignments without any manner of controlment, by means whereof there may be many great concealments in the said accounts which none of the King's Officers in the Exchequer can discover, but the Auditor himself.  
And for the grievances which have been by the same means occasioned to his Majesty's Subjects by reason of the multitude of Supers and Arrearages of Rents, which from time to time ever since have depended in those Accounts upon the Farmers, Bailiffs and Collectors of the said Revenues. And upon the Receivors themselves, some for 5000 l'. some 10000 l'. some more, some less, both in the time of the late Queen Elizabeth, and the late King james: The infinite numbers of estalments and seizures of the lands of Receivors and their sureties, and of the lands which came from the said Debtors by purchase or descent, and orders of Court concerning the same in the time of the said K. james before the Stat. of 21 jac. for discharging of old debts in his now Ma●●●● time, together with the loud outcries against messengers lately employed at the prosecution of some patentees for old debts, for bringing in the like arrearages of Rents behind, which depended in some of those accounts, some for 10, some 20, some thirty year before they were sent in process, will sufficiently testify.  
And as if the continuation of the foresaid Receivers, and other needless and unprofitable Officers and Accomptants, had not been burdensome enough to the Crown, there have been of late introduced & added two new Receivers, and two new Auditors for the Revenue of Recusants, with sundry directions procured for transferring the charge of the said Revenues from the great Roll of the Exchequer to the said new Auditors, and for superseding of all process to Sheriffs, other then for such debts owing by Recusants, as their Messengers cannot levy; as also for the payment of so much thereof, as the said Sheriffs should leavie to the hands of the said new Receivers respectively, which was formerly used to be paid into the King's Receipt. How fare this bold attempt, together with the Non-obstantes in the Leases of Recusants lands, might have trenched as well to the subversion of the good laws made against Recusants, as to the diversion and consumption of the said Revenue, (if this Parliament had not been so seasonably called by his Majesty) may well be imagined.  
And if the removing and altering of the ancient bounds between neighbour and neighbour be forbidden by the Law of God as a great offence and a cursed thing, by reason of the great trouble and unquietness which is caused thereby, how much more do they offend which remove and alter the ancient bounds which our forefathers have set between the King and his people, either in the constitution of the Exchequer, or in the execution of the Laws and Statutes of this Kingdom appointed and limited for the government and ordering of the King's Revenues there? In which case it were to be wished that some severe Law might be made for the punishment of those which under any specious pretence whatsoever go about to procure any warrant for the altering or removing any the bounds formerly limited or ordained for the answering and bringing in of the said Revenues, unless it be by Act of Parliament, seeing so great mischiefs and inconveniences both to the King and Subject ensue thereby.  
And if it be true that Sheriffs have been (time beyond memory of man) the Receivors of all the certain rents and debts whatsoever belonging to the Crown within the limits of their Bailywicks) other than such as are to be immediately paid into his Majesty's Receipt of Excheq. or into his Chamber, Wardrobe, to the cofferer of his household, or the like, how absurd a thing is it for the Sheriff, having received such rents ●r debts from the King's Tenants or debtors to pay the same over to one of the King's Receivors, for him to pay into the King's Receipt, and not to pay the same immediately into the King's Receipt with the other monies due upon his Account, or why the Farmer or Collector being to pay his rent or charge into the King's Receipt should not rather pay the same to the Sheriff then to a Receivor who must be paid for portage besides other allowances from the King. According to which supposition I conceive it would seem a strange piece of husbandry to the Crown, if the Collectors or Farmers of the great Customs and Collectors of the Subsidies in every County (who are to pay their monies into the Receipt) should be appointed to pay the same to some of the Receivors, and the same Receivors to pay it into the King's Receipt; such kind of husbandry as this, is the employment of other Receivors besides the Sheriffs for receiving the certain Rents and Debts of the Crown at this day.  
And for proof that the Sheriffs have always been the Receivors of the certain Rents and Debts belonging to the Crown, and other Receivors in the Exchequer avoided as unprofitable and needless, I shall not need to insist upon any other proof for this, than what I have herein formerly set down, to make it unquestionable, but that one Writ of 16. Hen. 6. directed from the King to the Treasurer and Barons of the then Exchequer, which in effect was seconded by an Act of Council in the time of Queen Mary.  
The tenor of the said Writ anno 16. Hen. 6.  
Henricus Dei gratia Rex, etc. Thess. & Baron. de Scaccar. salutem.  
Cum monstratum sit nobis qualiter dilectus noster Robertus Whittingham Chivaler hab. officium Receptoris generalis omnium terr. etc. que fuerunt Iohannis nuper Ducis Bedford. Auunc. nostri carissimi defunct. & quod officium predict. non est ad commodum nostrum, quia vadia & feoda quae ea de causa de nobis percepta sunt possunt bene fore omissa. Et quod Vicecomites nostri possunt bene levare Revenciones in manibus nostris existen. prout fuit ante hoc tempus. Ideo vobis mandamus quod dictum Robertum exoneretis ab officio predicto etc.  
By which it appears that this one extraordinary Receivor in the time of King Hen. 6. was deemed a burden and unnecessary charge to the Crown, and therefore according to the constant course of the Exchequer, thought fit to be discharged of his Receipts, and the same to be transferred to the Sheriffs, prout fuit ante hoc tempus, which was so done accordingly.  
The like we shall find in the third and fourth year of King Philip and Queen Mary, in a report made to their Majesties by the then Lords of the Council, upon some question (after the annexation of the Court of augmentations to the Exchequer) whether the Sheriffs or Receivors were the fittest Ministers for receiving the Rents and Revenues of the Crown; and whether the Duchy Court of Lancaster ought not to be annexed to the Exchequer, and all Manors to be demised in gross with their casualties at a certain Rent, for cutting off all superfluity of expenses.  
The Report is as followeth.  
SVmus in priori opinion, quod Vicecomes sit maxim idoneus qui recipiat annuos redditus vestrarum Majestatum infra limites suorum officiorum, & de illis respondeat vestris Majestatibus.  
Et ad id quod dicitur Vicecomites male jam respondere de iis quae corum fidei committuntur putemus id eo fieri, vel quiae officiarii Scaccarii non urgeant neque instent prout corum officii est, vel quia ab initio male eliguntur: Et utrique huic mal● facillime succurritur si Vicecomites bene eligantur.  
Et quod Vicecomites s●nt ad hanc rem maxim idonei, movemur iis rationibus quae sequuntur.  
Vetera exempla hujus regni cum optime & cum maximo honore regeretur ostendunt quod omnes annui redditus coram solvebantur per Vicecomites.  
Nec putamus quod Vicecomites (prestrtim si bene eligantur) erunt tam tardi in pecuniis solvendis computísve reddendis, quam Receptores & sunt & semper hactenus fuerunt.  
Vicecomites (quorum officium annuum est) & annuatim computa reddunt, non possunt celare pecunias vestrarum Majestatum quemadmodum Receptores solent.  
Receptores enim (quorum officium perpetuum est) debita prioris anni solvunt ex redditibus sequentis, quae fraus vitabitur si Vicecomites perficiantur huic Cure: ac etiam annue expense quae nunc fiunt pro multis officiariis cessabunt.  
Vicecomites eliguntur de honestioribus, Equitibus, sive Generosis singulorum Comitatum: Receptores sunt plerunque homines nullius estimationis.  
Vicecomites Eliguntur annuatim per vestras Majestates ex consensu Magnatum & Judicum Regni: Receptores autem ass●●●untur per privatos favores amicorum.  
Sumus etiam in priori opinione quod terrae & possessiones Ducatus Lancastriae, possunt bene reduci ad Scaccarium: Et quod fieri potest salvis etiam omnibus Colonis sive tenentibus dict. Ducatus, suis libertatibus, privilegiis & consuetudinibus, quibus omnibus frui & gaudere possunt, Coloni & Tenentes praedicti, non minus integre in Scaccario, quam nunc fruuntur in Curia Ducatus, & ad hanc opinionem movemur iis rationibus.  
Annue expense quae fiunt pro multis Officiariis Ducatus cessabunt.  
Terrae & possessiones Ducatus Lancaestriae, cum sint in multis & seperatis Comitatibus possunt carum possessionum annui redditus per Com. illorum Vicecomites uno labore colligi simul cum aliis redditibus.  
Cum Ducatus Lancastriae jam descenderit ad Reginam unacum Corona, non videmus quare non debeant ejusdem Ducatus terrae & possession. gubernari in Scaccario quemaedmodum possessiones Principat. Walliae, Ducatus Cornub. Eboraci, & eorum consilium.  
Nobis etiaem non videtur praejudiciale sed vaelde utile vestris Majestatibus quod Maneria & cum illis omnia casualia locentur ad firmam, reservatis Boscis, Wardis, maritagiis, Miner. & Advocationibus Ecclesiarum.  
Idem quoque putamus de sylvis ceduis quos subboscos diximus, quos utile putamus ad firmam dimittere & movemur ad hanc opinionem iis rationibus.  
Si locentur Maneria atque omnium aliorum generum terrae & possessiones cum casualibus & subboscis annui. redditus vestrarum Majestatum erunt certi qui nunc incerti sunt.  
Annui sumptus reparationem Senescallorum corum qui Nemora custodiunt, & multorum aliorum officiar. cessabunt.  
Multi annui redditus, & multa servicia, quae nunc partim, dolo malo, partim, negligentia Senescallorum Balliorum & aliorum officiar. non exiguntur & ita paulatim pereunt: semper solventur cum firmarii & propter privatum lucrum suum, & propter obligationem qua tenebuntur diligentius illa curabunt.  
Miseri Coloni, sive pauperiores tenentes quibus variis artibus extorquentur pecuniae tam per officiarios quam per eor um famulos, honestius tractabuntur si dicta Maneria cum casualibus & sylve cedue dentur ad Firmam honestis viris.  
Lucra etiam illa quae ex casualibus & subboscis proveniunt, & nunc malis artibus extorquentur per Officiarios, venient directe ad usum vestrarum Majestatum, atque id sine ullo praejudicio pauperiorum Colonorum qui plus favoris semper invenient in vicino firmario honesto quam in extraneis emptoribus, Baliis, vel silvarum custodibus.  
Et preterea potest aliis modis satis provideri contra firmariorum avaritiam, contra Officiariorum vero infinitas fraudes aliter provideri non potest, idque long a experientia nimis cognitum est.  
As by the said Report remaining in his Majesty's Library at White-Hall, (amongst other things) may appear.  
Wherein it is most evident of what use and estimation Sheriffs (being but for a year) have always been, for bringing in the Revenues of the Crown; especially if they be well chosen, and held to the performance of their duties by the Officers of Exchequer: with this further observation, How remiss the Receivors were in those days, and had ever been in paying what they received, and making their accounts in due time. Besides, it is well known how many Receivors both in the time of the late Queen Elizabeth, and the late King James, as is before observed, have broken for very great sums of money, which were never paid at such a rate per annum, as the interest amounted unto: But it cannot be proved that ever any one Sheriff broke in that kind.  
Moreover, by the said Report may be observed the faithful advice given to the Queen, by the said Lords of her Council, to demise all her Manors in Gross with the Casualties and Woods, and so to make her Rents certain, and cut off the great charge of Stewards, Bailiffs, and other Officers: for that otherwise, Contra Officiarum infinitas fraudes provideri non potest idque longa experientia nimis cognitum est, as before is observed. On the other side, it may be observed, whether the advice of those Officers who then advised the Queen to keep the Royalties and Casualties of her Manors in her own hands by appointing Stewards and Bailiffs of her own to manage the same, and only to demise the Demeanes of every Manor at the old Rent payably half yearly, was the best Counsel; we that have had the experience of those and our own times, can best judge, as those Lords in their experience then found it, viz. that it had been much better for the Queen to have demised the Manors in gross with the casualties (as was by them prescribed) at a certain Rent; For that upon several mediums cast up by the Auditors of the profits of Courts and Casualties, and of the Fees of Bailiffs, and the Fees and Diets of Stewards for keeping of Courts, it hath appeared that the Fees and Diets, of the said Stewards and Bailiffs have in all times since exceeded the casualties three thousand pounds per annum at least, besides the Fees of the Receivors, Collectors and Auditors (causa exercitii) and the riding charges.  
And for that it also appeareth that the best and most valuable and choicest parts of every Manor have been demised at the old Rent for three lives and for xxj. xxxj. and xl. years in reversion, book after book, insomuch as the Crown hath been by that means in a manner forestalled from making any benefit thereof, as if the same had been granted in Fee Farm. So as I shall be bold for the reasons aforesaid to conclude that the ancient course of demising the Manors and Lands entirely with the casualties by the Lord Treasurer for the time being by way of Custody with the ordinary proviso of si quis plus dare voluorit de incremento sine fraude vel malo ingenio, 
The granting of the King's lands in Custody by the Lord Treasurer with the proviso of Si quis da re voluerit etc.  reserving the best Rent with the other exceptions before mentioned, was and is the most prudent and safest course for the Crown; for that then upon all occasions, either for provision for the royal Issue, or other urgent occasions, the King might have his lands at his own disposal when he pleased.  
But now at the close and upshot of all, 
The complaints of Sheriffs of their excessive charge & trouble in passing their Accounts.  the case being cleared that the Sheriff is the only Officer appointed by the Laws of this Kingdom for bringing in and answering the Revenues of the Crown, I cannot stop mine ears against the loud cries which Sheriffs make of the great and excessive charge and trouble which they are unjustly put unto in passing their Accounts in the Exchequer.  
1. By reason they have been enforced by the Officers of the Exchequer to take into their charge all the seizures upon their foreign Accounts (leaviable or not leaviable) and other dead Farms and desperate debts which they cannot levy.  
2. To pay divers new exacted and extorted Fees and Rewards upon the passing of their Accounts.  
3. To collect and levy at their own charge the Greenwax monies and other his Majesty's casual Revenues and Debts, granted in Farm, and given to divers Farmers and other Patentees who take the benefit thereof.  
4. To account before the parcel maker of the Exchequer for such felon's goods and other like Escheates wherewith they have been and are charged by the Auditors upon their foreign Accounts, when there were or are any such.  
5. And for that also divers Hundreds, Wapontakes and Gaols, parcel of their Balywicks, which by several Acts of Parliament have been annexed to their Counties, have been contrary to the said Statutes granted away to sundry persons, and severed from their said Counties, so as they cannot have the Bailiffs at their command, and yet are still charged upon their Accounts with their said Bailywicks under the title de proficuis Com. By reason whereof all men of quality have been of late much discouraged to take the said Office upon them.  
Which said complaints of theirs (being so just and true) may not be passed over in silence, but some fit remedies applied for their better encouragement according to the Laws of this Kingdom: the said Office of Sheriff being an Office of high trust and authority, both for the service of the King and Commonwealth; 
The sheriff anciently styled Firmarius & cum stos Cem.  and the Sheriff being anciently styled Firmarius & custos Con.  
And first, as to the injury offered to Sheriffs, in charging them with all the seizures in their foreign Accounts, and with other dead Farms and desperate debts which at their apposalls they aver to be illeviable; all Sheriffs ought to be relieved herein by the foresaid Statute of Rutland An. 10. E. 1. which provides that nothing shall be written out to Sheriffs but such debts whereof there is some hope that something may be levied, and that all dead Farms and desperate debts, are to be removed from the Annual into the exannuall Roll, and not to be written out in process to Sheriffs, but only read to them at their Apposalls to see if any thing may be revived: And that a Commission be awarded out of the Treasurer's Remembrancers Office to faithful and circumspect men in every County (as is before prescribed) to inquire of the several seizures charged upon Sheriffs in their foreign Accounts which they cannot levy, to see if the same can be revived and made good; and if upon return of the said Commission any of the said seizures shall prove defective and illeviable, that then the said seizures to be removed and discharged out of the said foreign Account, and put into an exannuall Roll as aforesaid, and the Sheriff to be charged no more there with until the same shall be revived: And for the time to come Sheriffs to be charged with no more than is written forth in process to them, nor with any Debt, Farm or sum of money which at their Apposals they shall aver to be illeviable: they being many ways punishable by the Laws formerly alleged if they shall violate their oaths therein.  
2. 3. And as to the wrong which Sheriffs have undergone by paying new exacted and extorted Fees, It is the desire of every honest man that those beasts of prey which have so unconscionably taken those new exacted Fees (who are in truth a great scandal to the whole Court and State) may be reform or quite hunted out of the Exchequer; they will easily be found out, some of their abuses to wards the King, and extortions towards the Subject appearing upon Record; and other of them having surreptitiously procured a kind of new Authority to exact what Fees they please of Sheriffs and Lords of Liberties under colour of an Account to be made to the King for a supposed nothing.  
And that there may be a table in the Exchequer wherein the ancient due Fees of all the Offices of the said Court may be regulated and moderated according to the quality and quantity of all manner of businesses, with some relation to what was taken in the time of the late Queen Eliz. & some penalty to be inflicted by a Bill to be passed in Parliament upon such as shall take or exact more than shall be therein set down and allowed for time to come.  
4. And as to the trouble and charge which Sheriffs undergo for levying of the King's debts granted to patentees, and for collecting the Fines, Issues, Amerciaments, and other the Kings casual Revenues granted in Farm, whereof the Farmers take the benefit, paying a certain Rent to the Crown: That either some course may be taken that the said Farmers and Patentees may make some fit allowance to the Sheriffs for their trouble and charge therein, or that his Majesty may take the benefit of the Revenues of that nature in kind, as they shall arise and grow due as was formerly used before the granting of the same in Farm. It being observable that both judges and jurors have been discouraged to punish offenders when their Fines and Forfeitures come not to the King but to private purses; and so justice is many times left undone to the encouragement of offenders, or the mercy of the King (where mercy is to be showed) put into a wrong hand.  
5. And as to the injury and loss which Sheriffs have had by reason of fundry grants made of the hundreds, Wapentakes and Gaols parcel of their Bailiwicks. This will also require a present reformation, and as it will be very just to right the Sheriffs herein, so it will be of no great difficulty, if the Law may take place: for that there are several Acts of Parliament in the time of King Ed. 3. that no Hundreds, 
Stat. annis 2. & 14. E. 3.  Wapentakes or Gaols which were then parcel of their Bailiwicks should be at any time severed from the same, but that all grants of that nature should be void. And there is no doubt but the Sheriffs might by force of the said Statutes have righted themselves herein before this time, but that they have so small a continuance in their Office.  
But before I leave this point, I desire to be rightly understood, for that it is not intended by this resumption of Hundreds or Wapentakes that any Hundreds or Wapentakes should be resumed, which at the time of the making of those Statutes, were the inheritance of any Bishop, Abbot, Lord, or other persons whatsoever, and so continues at this day in the heirs or purchasers thereof, by descent or mean conveyance: nor that any such Hundreds or Wapentakes, as were then the inheritance of any person or persons as aforesaid, and are since come to the Crown, by the Statutes of Dissolution, and suppression of Monasteries, or the Attainder of any of ●hos● persons, their heirs or assigns, or by any gift, grant or exchange from them or any of them; for that in all these cases, if any grant be since made from the Crown to any person or persons, of any such Hundreds or Wapentakes, it may be lawful for the Grantees, and those under whom they claim, to enjoy the same at this day against the Sheriffs, notwithstanding the said Acts of Parliament.  
And now for concluding of this point concerning the righting of Sheriffs, in all the former or any other particulars wherein they are wronged, hindered or vexed in passing their Accounts, counts, or in the execution of their Offices, I conceive it would be the best way that some Bill were drawn in Parliament for remedy thereof. And that in the same Bill the two ancient and excellent Statutes of the Exchequer formerly remembered, viz. that of 51. H. 3. and that of 10. E. 1. concerning the manner of passing Accounts, and charging and discharging of the King's Rents and Debts, in the Annual or great Roll of the Exchequer, and the like, may be renewed and explained. And that according to the said Statute of 10. E. 1. all Rents & Debts whereof there is hope that something shall be answered for avoiding of all confusion and double charging thereof, be only charged in the said great Roll, whether the said Rents be paiable ad Ret. Scaccar. tantum, seu ad Ret. Scaccar. seu ad man. Vic. seu ad man. Ballivorum vel Receptorum. And that the Sheriffs may be enjoined thereby to 〈◊〉 ready and full payment yearly at 〈◊〉 ●●ceipt of Exchequer, or otherwise 〈…〉 shall be appointed by warrant of the Lord Treasurer, Chancellor, and Barons of the Exchequer, or any three of them (whereof the Lord Treasurer to be one) of all their Receipts of all such sums of money arising of the said Rents & Farms, being due at or before the Feast of Easter, yearly, at the Feast of Pentecost than next following at the furthest; and where they be due at Pentecost, those Rents to be paid before the Nativity of S. john Baptist at the furthest. And where they be due at or before the Feast of Saint Michael the Archangel, those to be paid at the Feast of the Nativity of our Lord God then next following. And such Rents as shall be due at the Feast of S. Martin, in the Winter, yearly, those to be paid at or before the first of February at the furthest: And for default of such payments (being thereof lawfully convicted before the Treasurer and Barons of the Exchequer) to forfeit to the King's Majesty, 
Sta. anno 7. E. 6.  his heirs and successors (as in like cases hath been ordained) two pence in the pound, in the name of a pain for every day that the said money shall be unpaid after the said several Feasts, or days of payment, etc. And that such Farmers, Lessees, and Tenants as shall not either pay to the said Sheriffs, their Deputy or Deputies (lawfully requiring the same) all such Rents & Farms as shall be due and payable by them to the King's Majesty, his heirs, etc. at or before any of the said Feasts, as is aforesaid, yearly, or bring and pay the same wholly into the Exchequer, by the foresaid several days and times after every of the said Feasts so formerly limited and appointed, at the furthest; and (being thereof lawfully convicted before the Treasurer and Barons) shall in like manner forfeit to the King's Majesty, his heirs, etc. for the nonpayment thereof, 
Anno 33. H. 8. cap. 39  (as in like cases hath been also ordained) two pence in the pound in the name of a pain for every day after the said several days of payment, until they shall pay and satisfy what was then due together with the said pains, etc.  
And that the Clerk of the Pipe, and Controller of the Pipe for the time being, together with such Auditor or Auditors for every Shire, City and Town Corporate, and such other officers as the Lord Treasurer, Chancellor, under-treasurer, and Barons, or any three of them, (whereof the Lord Treasurer to be one) shall think fit to appoint, 
Star. anno 51. H. 3.  shall once every year about the Feast of S. Margaret (being in Trinity Term) make a true and perfect declaration to their Lordships in writing under their hands, of all and every particular charge, times of payment and discharge in each Sheriff's Account, as aforesaid: and of all and every other thing concerning the promises; and which of the said Sheriffs, Farmers, or Lessees, are behind with their payments: so as present order may be taken for bringing in the same, together with the foresaid pains which shall be so due by them, and the said Lora Treasurer, etc. to assign what sums of money due to any person or persons for Annuities, Pentiōs, or Corodies, going out of any the premises, charged upon the Accounts of Sheriffs, shall be paid by the said Sheriffs, and which of them shall be paid out of the Receipt of the Exchequer, as to their Lordships shall be thought meet.  
And if some such Bill as this may be passed, for securing the King's Rents to be yearly paid upon such pains as aforesaid: And that the Sheriffs (passing their accounts in due time) may be eased and righted in the former particulars, and have three pence in the pound out of all such rents as they shall bring in, and twelve pence in the pound for debts, as they have formerly had, his Majesty will be duly answered his Revenues with much more security, & at a far less charge than he now is: And the high Sheriff's Office, which for its great charge and trouble, hath been of late years so much avoided, will regain its ancient credit, and encourage men of good ability and quality to take upon them the under Sheriff's place.  
But here I am admonished to make answer to some objections against the credit of the said great Roll, 
Exceptions to abuses in the Pipe.  which in all times (as hath been formerly observed) hath been of so great esteem for the safe conduct of the Revenues of the Crown, into the Receipt of the Exchequer: which exceptions are, That divers good Farms and Debts there in charge, and (amongst many others) a great Fee Farm rend of 180l'. per annum. odd money for the Manor of Crowly, & al. Com. Leic. due for the second year of his now Majesty's reign, together with divers other Rents and Debts, as well in the said great Roll, as in the Recusants Roll being taken in charge, by several Sheriffs (amounting to a great value) have been by the Cerke of the Pipe, discharged, posted of de anno in annum, and prolonged without any just ground or other legal warrant at all, and that many other abuses against his Ma.tie Subjects had been committed in the said office, which in truth cannot be denied: For that they are extant upon Record in a Bill exhibited to his Majesty, against the said Clerk of the Pipe by the King's late Attorney General. And though they were committed in secret, yet have they (by the help of that Roll so as is aforesaid by the wisdom of our Ancestors ordained for a cotrolment) been discovered and brought to light, and such use hath been already in part made of that discovery for his Majesty's service, and more like to be as may be very advantageous both for the King and Commonwealth, for preventing the like abuses for time to come  
But what speak we of abuses? Quae Regia in terris? what Country, what government, what Guild never so wisely founded or strongly supported with wholsesome Laws is free from some stains and corruptions? Quid non mortalia pectora? What will not covetousness and ambition attempt where there is no Law to punish? And where the Laws are not put in execution, it is all one as if there were no Law; as is exemplified by the Frogs insulting upon Aesop's log. So as abuses being the faults of the persons (and not of the foundation) will grow like ill weeds in every Commonwealth and Government, unless they be looked unto and weeded out by putting the Laws in execution against them: but veritas odium parit, men will be wary how they pull an old house upon their own heads, or provoke a nest of wasps lest they be stung themselves. And for that cause many men wanting that courage which is prescribed for Magistrates and Officers in the Commonwealth by God himself, will rather think it better for them to sleep in a whole skin (as they call it) and make shipwreck of their consciences then to discharge the duty of their oaths: Howbeit for my own part I was resolved in such a case rather to run all the hazards of envy (which I expected and whereof I have had sufficient experience, and still expect more) then to be wanting in the discharge of such a duty to the King and Kingdom which in conscience I am bound unto, and thereby also make myself equally liable to the same punishment with the offendor, which by the foresaid Statute of the Exchequer is to be inflicted upon the Supervisors for their consent. 
Stat. ann 51. H. 3.   
Now if after all this, (notwithstanding the former reasons and the constant practice of former times) it shall at this day be thought any ways tolerable or fit on the behalf of the King and Commonwealth, that the Revenues of the King's lands now in charge before his Majesty's Auditors amounting in the whole to one hundred thousand pounds per annum, or thereabouts, and consisting at this present (for the most part of Fee Farms and certain Rents) should still be continued in the new way out of the old Channel, and be brought in by Receivors and Bailiffs as they now are at so great a charge and hazard by keeping so many hands in the King's purse, I conceive the Sheriffs nor any other officer (that hath not some aim at his own private benefit more than his Ma.tie 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 wisdom of the King and his great Council: who have declared their purpose for establishing and ordering the King's Revenue, and for redressing the abuses of Officers, and cutting off all superfluity of expenses concerning the same.  
But if the said superfluous officers shall be dispensed withal to continue, then that it may be with the cautions formerly mentioned, viz.  
That the Receivors may be yearly sworn to their Accounts in the Exchequer according to the ancient usage and ordinance in An. 1 Mariae Regine.  
That their accounts (after they are declared and entered with both the Remembrancers) be by the twentieth of March yearly delivered into the Pipe for further process 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 employed about the same for the reasons formerly alleged.  
As also that no process be made by the Treasurer's Remembrancer for any Debts or Arrearages supposed to be depending in any of the said Accounts by any Constats or Certificates from the Auditors, but from the Accounts themselves, so as they may be under the same controlment as before, etc.  
And lastly, that all the said Receivors Tallies be joined and allowed upon Record as all other Tallies are or aught to be.  
It now remains that I should briefly set down the principal causes which have hindered and retarded the due answering of the King's Revenues and Debts: occasioned the trouble and grievance of his Majesty's 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 Sheriffs 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 levied: 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 only 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 Sheriffs, 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 Sheriffs have not (according to the ancient course of the Exchequer) been strictly holden to their Apposalls at their days of prefixion; and for that many of them have been suffered with so much impuniy to departed the Court in contempt of the said Court before they perfect their Accounts. The Treasurer and Barons, being by the said Statute of 51. H. 3. to be charged by oath not to attend to hear the Pleas of other men whilst they have to do with the Kings own 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 accounts in due time, have not been according to the said ancient course, seized into the King's hands, Nomine districtionis, And for that they or their under Sheriffs have not been taken into the custody of the Marshal, before they depart the Town, or committed to the Fleet, (as heretofore in some cases of neglect and contempt, hath been used) until they pass their accounts, and answer the money's due thereupon: As also for that in such cases of contempt, when a Sergeant at Arms is sent for the high Sheriff, he continueth them his clients from Term to Term, and doth not bring up their bodies to be committed to Ward, till they pass their accounts, as he ought to do.  
A fourth cause is, In that the Sheriff (contrary to the foresaid Statute of Rutland) have been compelled to take into their charge divers dead Farms, Seizures and desperate Debts (being altogether illeviable, or for which there is some just matter of discharge) for which they are nevertheless driven to procure discharges de anno in annum, upon their accounts, to their great damage and trouble, and their great hindrance to pass their accounts in due time. As also for that to the like trouble and damage of Sheriffs, the Farms and Rents granted in Jointure to the Queen's Majesty; and other like Farms granted for term of life, or years, absque computo, have not been removed out of the said annual Roll into a Roll of Reversions, or Exannuall Roll, till they fall again to the Crown; by which means the subject also is doubly vexed, both by the Queens and the King's Officers, for one and the same thing.  
A fifth cause is, In that all Debts and Farms 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 process to be thereupon made by the Treasurer's Remembrancer for getting in the same: but some of them continued to be still written in the Summons of the Pipe, to the great trouble of the Sheriffs, 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 be posted off, de anno in annum, and discharged without any good matter of Record, or other legal warrant, by means whereof the said rents and debts, either grow desperate, or be made fit subjects for suitors to beg from the King. And for that many Sheriffs have been cast out of Court, and suffered to departed before they pay in their debits in the great Roll and Recusants Roll; As also for that the Originals 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 pass under the Exchequer Seal, made up and Ingrossed by the Clerk of the Pipe, in due time as it ought to be, for charging all new Rents and Fines in the said Annual Roll, reserved upon any new grant or demise from the Crown.  
A seventh cause is, In that where the the Sheriffs do 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 down into the Pipe, and sent in process for levying thereof in Terrorem of all other Sheriffs, but suffered to sleep sometimes for many years, or to be taken off or compounded for some small matter to the King.  
An eight cause is, In that Commissions have not been awarded out of the Exchequer, according to the foresaid Statutes of Westm. 1. Anno 3. E. 1. Cap. 19 & 6. H. 4. Cap. 3. for inquiry to be made into the Accounts and Receipts of Sheriffs and other Accomptants, to the end the King may be recompensed, and the subject relieved, in all such cases where it shall be found, that the said Sheriffs have defrauded the King, or abused the Subject.  
A ninth cause is: In that the Auditors of the Revenue have not (as hath been formerly observed) according to the ancient course of the Exchequer, and the said Ordinance of Anno 1. Maeriae Articulo 9) delivered engrossed in parchment the Accounts of the general Receivors and Bailiffs of the said Revenues into the Pipe every year yearly by the 21. of March, so as Process might in due time be made from the said Accounts to the Sheriffs for all debts & supers therein depending against the next liberate or sealing day of the Exche. but have for some private respects heretofore, and still kept the said accounts in their own hands (some whereof are said not to be engrossed for many years together) by which means many great Arrearages of Rents & Supers have heretofore sleyt in the same accounts for 10, 20, 30, years, etc. before they were written forth in Process, which hath not only occasioned great loss to the Crown, but many grievances to the King's Subjects by seizing the lands which they purchased for valuable consideration of the said debtors, for which if process had been made in due time, they might have been paid by the debtor himself, & a great part of the said arrearages recovered, which by reason of long forbearance becomes desperate, as in the foregoing discourse hath been observed.  
In like manner it may be here remembered, that by the like omission of Stewards of the King's Manors to send up the double of their Court Rolls to the Exchequer to be kept in the Treasury there, as well for the King and Subject's evidence as that it may appear what each Bailiff is to be charged withal every year for fines upon Copy-holders', and other profits of Courts, according to the said Ordinance of Anno primo Mariae; many great losses to the crown, & inconveniences to the subject, have been occasioned, there being but few such Court Rolls or any entries thereof to be found which are now extant, either in the times of the late Queen Elizabeth, or the late King james. And that there hath been the like neglect of sending up rentals of the King's Manors, which once every seven year are to be renewed by the Steward upon presentment of the Homage and to be returned up and sent into the said Treasury.  
A tenth cause is: In that the Estreats of the Fines, Issues, Amerciaments, and other Forfeitures, set, lost and forfeited before the justices of the King's Bench, and Common Pleas, Justices of Assize and Gaol Delivery, and Justices of Peace, etc. commonly called Green-wax, have not been certified into the Exchequer in such sort as by the Laws and Statutes of this Realm they ought to be; but have been obstructed, diverted or suppressed, contrary to the said Laws, to the encouragement of offenders, and the great prejudice of the Crown, whereof divers instances in that kind were lately made before the Lords Commissioners for the Treasury, whereby it appeared, that sundry recognizances and fines forfeited and imposed at the Assizes and Sessions in the Country, in cases of great and Criminal offences and misdemeanours, had been some years since removed by Cerciorari into the Crown office, and both these and many others of the like nature kept bacl and stopped there and in other places, which were never certified into the Exchequer as they ought to be, which every way turns to his Majesty's great prejudice, and loss: whether they be pardoned or suppressed: For that if the King pardon or give them away, the Farmers of the Green-wax will look for a Defalcation out of their Rent, of so much as they amount unto, by reason of a covenant from his Majesty, that he will neither pardon nor give any of them away during their term, unless it be by a general Pardon in Parliament. In which case it had been much better for the King, they had been altogether suppressed and lost, then to be pardoned or given away, but by a general pardon in Parliament. In consideration whereof, & of the inconveniences formerly mentioned, by letting the Green wax to farm, and that the Fines in the King's Bench are like to be increased by putting down of the Star-chamber-Court, some composition may be made with the Farmers (as the case shall require) and present order taken as well for resuming the said Farms of the Green-waxe into his Majesty's hands; as for the reforming of such abuses as tend to the suppressing or diverting any of the said Greenwax as aforesaid.  
But then in case of such resumption I cannot (in my duty) but make some Remembrance of the complaints of the great abuses and disorders which were committed in the managing of the said Revenue when it was in the King's hands, by the practice of some inferior Clerks and Bailiffs, etc. As namely,  
That where divers issues were estreated against Sheriffs out of several Courts, Quia non habuit corpus, and against Noblemen and others, for not appearing at the suits of divers persons, either for payment of money owing by Bond, or upon actions of account detin. or the like. (In which cases the Plaintiffs could have no proceed at Law for recovering of their rights, or what was due unto them, without an appearance: and the estreating of the said Issues to be levied for the King's use, being the Coercion appointed by the Law to procure such Appearances,) the said Issues were nevertheless by the undue practices aforesaid, upon some ordinary suggestions, procured to be discharged or respited till a general Pardon, or compounded for some small matter; which in no sort ought to have been done by the Laws of the Kingdom, before certificate had been made, that appearance was given to the Plaintiffs action, or the debt satisfied, etc. to the utter subversion of justice.  
And the like abuses were committed in procuring discharges for Recognizances of such parties as had been bound over with Sureties to the Assizes or Sessions for keeping a bastard child, or for performing some other public service in the Country, or upon suspicion of Felony, etc. and the like, without procuring any certificate from the Justices, or Country, that the Parish was discharged, the service performed, or what the cause was for which every such Rccognizance became forfeited; insomuch as the poorer sort, that could use no means for their discharge, were (for the most part) left to be written for; who if they had but a Cow, or any poor utensils, were driven from time to time, to make their peace with the Sheriff's Bailiff in the Country, with some of their poor estate which the said Bailiffs took (as it were) nomine districtionis, to their own use, without answering any part thereof to the King, to the greater impoverishing, and sometimes undoing of the said poorer sort of the King's subjects.  
In consideration whereof, and for the better preventing of the like abuses for time to come, it was in the time of the late King James, thought fit by the Treasurer, Chancellor, under-treasurer, and Barons of the Exchequer, 
All men's care, no man's care.  that there should be for ever an Officer in the Exchequer called, the Surveyor of the Green-wax, formerly mentioned, who should take special care to see the said Revenue better managed, and from time to time to attend the Court, and acquaint the Barons therewith, as the case should require.  
And this was upon the matter agreeable with an ancient Statute made in Anno 27. E. 1. 
Stat. anno 27. E. 1.  By which it was provided, that at one time certain every year, one Baron and one Clerk of the Exchequer, should go through every Shire of England, to examine and view the Acquittances of Sheriffs and their Bailiffs, touching Green-wax, and to enrol them: and also to hear and determine complaints made against Sheriffs, and their Clerks and Bailiffs, that had been done concerning the premises, and the offenders to be grievously punished. It being conceived, that the discontinuance of that good ordinance had occasioned the many abuses and grievances aforesaid.  
In the last place, the remedy for preventing the like abuses and misdemeanours in general, (both towards the King and his Subjects) for time to come, is, That special care be taken to see that the ancient course of the Exchequer, and the Laws of the Kingdom formerly mentioned for the better and more timely and husbandly answering, and the more due and legal charging and discharging of the King's Revenues, be strictly observed and kept, and to see, that due punishment be inflicted upon the violators there of accordingly. As also to see, that all those foregoing causes which hinder the King's service therein, and the quiet of his Ma.tie subjects be removed: And especially that the Sheriff in his year, according to his Process sent unto him out of the Exchequer in the Lent Vacation and Summer Vacation (without any respect of persons) do his uttermost to levy all such debts and sums of money as shall be so written to him as a foresaid. And yet where I say, without respect of persons, I desire to be rightly understood, that the persons of all the English Nobility and their Dowagers, Barons and Baronnesses are exempted from all arrests for the King's debts, as by the Prerogative Writ before mentioned, may appear: And so are the persons of all and every the Knights and Burgesses of the Commons House of Parliament, so long as the Parliament continues. Nevertheless (in my best understanding and observation) I do not find but the Rents and Debts due to the King, have in time of Parliament been levied by Sheriffs, upon the issues and profits of their lands and goods.  
Moreover, forasmuch as the King's Majesty, his Heirs and Successors, may be much hindered by the negligence and connivance of the Officers of the Exchequer, by reason of a late Statute, made in the one & twentieth year of the reign of the late King James, whereby it is provided, that all and every Sheriff and Sheriffs within the Realm of England, and Dominion of Wales, their Heirs, Executors and Administrators, and their Lands, Goods and Chattels, shall be absolutely discharged of all and all manner sum and sums of money which he or they shall leavy or receive, unless such Sheriff or Sheriffs shall be called in question for such sum or sums of money pretended to be levied and received by them, or any of them, and not accounted for within four year's next after they have finished, or shall finish their accounts, and had their Quietus est.  
That for preventing thereof, some Act may be passed in Parliament, that where any Sheriff or Sheriffs which since the making of the said Act, or at any time hereafter, have or shall procure and obtain any such Quietus est, by means whereof they or any of them are, or hereafter shall be (by force of the said Act) discharged or acquitted against the King, his Heirs or Successors, of, or for any sum or sums of money by them levied and not answered upon their said accounts, or of, or for any untrue or double allowance upon their said accounts, that in all such cases the Officer or Officers who have or shall make any such Quietus est, and have not, nor shall not, within the time by the said Statute limited, by some process, or other proceed in the Exchequer, called, or call the same in question against the said Sheriffs, their Heirs, Executors, or their Lands, Goods or Chattels, for preventing the loss and prejudice which otherwise may happen to the Crown thereby, and every Officer by whose default any such sum or sums of money, by force of the said Statute, shall be lost to the King, his Heirs or Successors (being thereof lawfully convicted) shall pay and forfeit to the use of his Majesty, his Heirs and Successors, all such sum and sums of money as the said King, his Heirs or Successors, shall, or may lose thereby, to be recovered against the said officers their Heirs, Executors, Administrators, their Lands, Goods and Chattels, in such manner and sort as the same might have been recovered by the Laws and Statutes of this Realm, against the said Sheriffs, if the said Act had not been made. And that in all such cases, where by the Laws of this Kingdom, and the course of the Exchequer, any Officer or Officers of the said Court, are to deliver any Account or Accounts, into any Office or Offices of the said Court, by and at some certain time; so as process may be made upon such Supers and Debts, as are or shall be depending in the same accounts, upon any person or persons: So as for default of their delivering in of any the said accounts in due time, any the said Supers or Debts, shall be afterwards required and recovered against the purchasers of the Lands of any such Debtor or Debtors, by whom the said Supers or Debts were so due, or against their Sureties, which might have been recovered against the said Debtors themselves, if the same accounts had been delivered in due time: that such Officer or Officers so making default, in delivering of the said accounts in due time, shall and may for their neglect therein (being thereof lawfully convicted) be subject to discharge the purchasers of the said Debtors lands, and their sureties against the King, his Heirs and Successors, and to satisfy and pay what the said principal Debtors should have satisfied and paid, in case the said Accounts had been delivered in due time.  
And for that it is found by experience that the Under-sheriff that takes upon him the execution of the whole Office, both in attending at the Assizes & Sessions, and upon other Courts of justice, returning of juries and other service of the Country between party and party, cannot (in any such due time as he ought) look into and attend the levying of the King's Rents and other the Debts and Duties sent forth in process to Sheriffs by several Writs of Distringas, Fieri facias, Capias and Extent out of the two Remembrancers Offices, and by the Summons of the Pipe and Greenwax: some such like Act may be passed in Parliament for the better expediting of the King's service, that it may be lawful to and for such person or persons of ability and sufficiency as shall be hereafter appointed by the Sheriff of every County (for whom he will answer) to be his Deputy or Clerk for the levying of the King's Rents, and other his Debts and Duties as shall be so sent out by the said Summons, and for executing all such Writs out of both the Offices of the said Remembrancers as aforesaid, (and for no other business) may continue in the said Office year after year, so long as he shall be approved of, and allowed by the said Sheriffs as aforesaid, without incurring any of the penalties and forfeitures provided by the Laws against such under-sheriff or Sheriff's Clerk as shall remain in his Office above one year: 
Stat. anno 23. H. 6.  And that notwithstanding any former Act, Statute or Ordinance to the contrary heretofore made: Nevertheless that such under-sheriff, Deputy-Sheriffe, or Sheriff's Clerk shall not thereby be exempted from taking any such oaths, nor from any other penalties which by the Laws and Statutes of this Realm are to be taken or undergone by them. 
Stat anno 27. Eliz. 12.   
And in regard all the Sheriffs of this Kingdom do find themselves much grieved and damnified by reason of the foresaid Statute made in the seven and twentieth year of the reign of K. Ed. 1. by force whereof they are to answer for all such issues by them returned against any person or persons their mainpernors or pledges which shall be Nichelled or prove to be illeviable, especially in the case of Writs of Distring. sent out of the Excheq. for the homages & other services of the King's Tenants: that some consideration may be taken of the said ancient Statute in case of the said Sheriffs so fare forth as may stand with Justice, and the preservation of his Majesties said. Rights and Services. And that in further ease of Sheriffs, there may be a review of the decree lately procured by the parcel makers for Sheriffs and Lords of Liberties to account before them for Felons Goods and other Escheats, etc. the same being found very grievous and burdensome to the said Sheriftes, and other his Majesty's Subjects, without any profit to the King.  
And in regard divers ancient Farms and Rents now in charge in the Pipe, and before his Majesty's Auditors for the revenue, and in the Court of the Duchy of Lancaster, which by reason of sundry alienations of the lands and hereditaments out of which the same are issuing, and for divers other causes, are now at this day very hard and difficult to be levied, by reason whereof many of them are like to be utterly lost, unless they may (by some good and lawful ways and means) be revived, and more of them like to be lost hereafter: That for remedy herein, a perfect survey may be made of all his Majesty's Honours, Manors, Lands, Tenements, Rents and Heredaitments in every Shire & Hundred, and what particular Rents and services either by way of Fee, Farm, or otherwise in perpetuity, or for term of life or years are answered for the same: And that inquisition be made for and concerning all the dispersed Rents which are within the collection of the Bailiffs or Collectors thereof, and of all other Rents within the collection of Sheriffs, or Receivors general; and of what lands or other hereditaments the same are particularly issuing, and where the said lands and hereditaments do lie, and in whose possession they now are, and when and how to be paid. And that all good and lawful ways and means may be used, as well by the view of ancient Records & Inquisitions (where any such are to be found) as otherwise, for reviving of all decayed Rents belonging to the Crown: And after the making of such surveys, that some fit course may be devised for the better securing of all the said petty and dispersed Rents (in the charge of the said Bailiffs and Collectors of the same) from further decay: and for easing the King from the great charge and hazard he now undergoes in the collecting thereof.  
Jtem, that the state of the King's Castles and Houses may be surveyed, & all decayed Castles and Houses not useful for further service (if it shall be so thought fit) converted to the best profit, and the Fees for the keeping thereof discharged. And whether the like survey may not be made of all the Forests, Parks, Chases and Warrens, not as yet dissafforested or disparked, (except such as his Majesty shall reserve for his royal disport) and the waste number of them to be converted to the best profit by the year, and to be let as other lands are, and with like condition, saving to every man a recompense for such interest as he hath.  
And that the Farms of the Vlnages and Gaugers be surveied, that it may be known what Rent is fit to be set upon them when the term expireth.  
Many other parcels there are of the ancient Revenues (being flowers of the Crown) as the Goods and Chattels, of Felones, Fugitives, and Outlawed persons; the petty Fines and Amerciaments anciently set and afeard in the higher Courts upon the Plaintiffs and Defendants, pro falso clamore, quia non est prosecut. etc. and the like, whereof little or no profit hath of late been made to the Crown, according to the fundamental Laws of the Kingdom; by reason whereof divers persons (finding they may do it with such impunity) have been encouraged to violate the Laws, and to set on foot and maintain sundry unjust and vexatious suits, etc. For remedy whereof, this may also be taken into consideration, and some life given to those Laws in a moderate way, so fare forth as may stand with his Majesty's ancient Rights, the Justice of the Kingdom, and the discouragement of such offenders for time to come.  
And whereas there remains at this day a great bulk of Arrearages and Debts as well in the Exchequer as in the Court of Wards and Liveries, and in the Court of the Duchy of Lancaster, a great part whereof is conceived to be good, (as having been suffered to sleep through the connivance or negligence of some of the King's Officers) other part thereof is supposed to be dischargeable by Tallies, Acquittances, and some other good matter, but for want of the said Tallies, etc. the Officers cannot discharge the same upon Record: and for the residue (being the greatest part of the said bulk) it is conceived they are illeviable, and in a manner desperate. Therefore that several Commissions may be awarded to faithful and circumspect men in every County for making inquiry into the same, according to the ancient course formerly prescribed, and those that shall be found good to be speedily brought in and satisfied, and such as have Tallies or other legal discharges for any part thereof to bring them in for acquitting the same upon Record in such manner as by the foresaid Statutes is provided; and for such part thereof as by the Acquittance or Acquittances of any Sheriff, Bailiff, Receivor, or other Collector, or by other good proof shall be found to have been received to the King's use by any of them and concealed upon their Accounts, the delinquents to be proceeded against, according to the foresaid Statute of Westmonast. the first anno 3. E. 1. cap. 19 & anno 6. H. 4. cap. 3. for terrifying of others from doing the like. And for the residue that shall be found desperate, the same to be put into some Exannuall Roll according to the foresaid Statute of Rutland, and to run no more in demand, unless it shall appear that some estate hath accrued to any of the said Debtors. And if the security given by Sheriffs at this day by their recognizances in the King's Remembrancers Office, with sureties, be not sufficient; they may be ordered to give better security, as their receipts shall grow greater.  
To conclude, I have in these short advertisements (though with much weakness) faithfully delivered the sum and substance of what I have gathered and observed from the practice and experience of former times, to be at this present taken into consideration, for the increase and better ordering and answering of the King's Revenues, and the ease of his Majesty's Subjects, which may be of some use for steering a course in the answering and managing of all the Revenues of the Crown of what nature soever: As also for the cutting off all superfluity of expenses, unnecessary Pentions, Annuities, etc. and for preventing the like abuses of Officers, for time to come; It having been always held for a Maxim, that be the King's Revenues never so great (as great they had need to be by reason of his great occasions) yet unless care be taken that his expenses be suited and balanced to those Revenues, & that his Treasure be not purloined, nor put into broken Cisterns, whereby it may leak out, or run waste; his Majesty must still be in want.  
That this will be displeasing to some, that make their gains out of the loss and wrongs of the King and his people, I cannot be ignorant; howsoever I presume this poor advertisement may (in some measure) be acceptable to all that wish well to their King and Country, which is the only motive of my taking this task upon me.   
FINIS.   

The Errata.  
PAge 5. line. 6. read Estreated. page 8. line 1. Baronibus. p. 12. l. 12. the four first days. p. 12. l. ult. sums. p. 16. l. ult. in contempt departed the Court. p. 17. l. 24. carry by their claims. p. 19 l. 12. cases. p. 23. l. 4. rules. ib. l. 9 or, to be left out. p. 61. l. 23. in his now Majesty's time, to be quite left out. p. 96. l. 23. Sheriffs and other Accomptants. p. 100 l. 14. the Greenwax.