thumb|right|300px|[[New Palace Yard, home of the English Exchequer from the 12th to the 19th century: the building to the right of Westminster Hall housed the Court of Exchequer, the buildings to the left housed the offices of the Exchequer of Receipt (which "stretched across the entrance to the Speaker's House to the east of the Hall towards the river"). The term is used for the accounting processes of central government, and as such it appears in various financial documents (including the latest departmental and agency annual accounts). The Consolidated Fund account at the Bank of England is officially termed 'The Account of His Majesty's Exchequer': It is 'one of the oldest surviving institutions of its type in the world'. According to the Dialogus de Scaccario (the 'Dialogue concerning the Exchequer', an early medieval work describing the practice of the Exchequer), It has been suggested that this was necessary because many of those who were responsible for collecting and submitting taxes, were unable to read or write; more straightforwardly, the counting table provided a useful and practical means of calculating, in plain sight, how much was owed and how much had been paid.

Exchequer in England and Wales

Like other offices of state in England, the Exchequer originally formed part of the Curia Regis or King's court. The royal court was the centre of government administration and finance. No distinction was made between the King's money and the public finances. It was also the seat of justice, cases being heard in the Aula Regis (the Great Hall of the king's palace).

In origin, His Majesty's Treasury was a strong box kept in the king's chamber and therefore it was overseen by the king's Chamberlains (who remained in charge even after it had been given a more secure and permanent base in Winchester Castle). By the time King John came to the throne, the king's treasury had been removed from Winchester to Westminster.

By the end of the 12th century, the Exchequer had begun to separate itself from the Curia Regis and was operating more-or-less independently both as an administrative and as a judicial body. The oldest surviving Pipe Roll is that of 1130, already in mature form (indicating that such records existed for some time beforehand, though they do not survive). Pipe Rolls form a mostly continuous record of royal revenues and taxation (though not all such revenue went into the Exchequer, so some taxes and levies were never recorded in the Pipe Rolls). The upper Exchequer (usually referred to simply as 'the Exchequer', formally the Court of His Majesty's Exchequer) functioned as a Court of Audit: those appointed as Barons of the Exchequer would sit at the counting table (with its distinctive chequered cloth) where, one by one, the sheriffs of the kingdom (and others with responsibility for Crown revenues) would present themselves to account for monies (rents and other income) which they had received on behalf of the King. The lower Exchequer (known as the Exchequer of Receipt, formally the Court of the Receipt of His Majesty's Exchequer) was where these monies were deposited (and wooden tally sticks issued as a receipt for each deposit). The two were inextricably connected: 'whatever is declared payable at the greater [upper] one is here [at the lower] paid; and whatever has been paid here is accounted for there'. The Exchequer of Receipt at this time only operated while the Exchequer itself was in session; afterwards the chests of money were taken and deposited in the Treasury at Winchester.

Originally, the Exchequer's jurisdiction covered only such matters as were associated with the king's revenue; however, owing to the Barons' experience in weighing evidence and passing judgements, the king began to look to the Exchequer to settle disputes between his subjects (particularly those concerning property and possessions).

At that time, the only courts sitting at Westminster were the Exchequer and the Curia Regis itself. During the reign of King John, what would become the Court of Common Pleas began to emerge, its explicit purpose being to hold pleas of 'all civil causes at Common Law between subject and subject in actions real personal and mixed'; the 'Plea side' ('hearing and determining personal suits and actions of law between subject and subject') continued operate, alongside the 'Revenue side', right up until the court's demise in the late-19th century.

Operation

thumb|right|300px|Tally sticks were issued by the Exchequer as a receipt for money paid in (the amount being recorded both in writing and in 'notches', cut into the wood). Pictured are the 'stocks' issued to the depositor; a parallel 'foil' would have been separated from the stock at the time of issue and kept by the Exchequer.

The operation of the medieval Exchequer, as first described in the Dialogue, is summarised below.

Summonses

Under Henry I, the procedure adopted for the audit involved a writ of summons being issued to each sheriff, twice yearly, requiring him to come before the Exchequer with an account of the income in his shire. It included a detailed statement of all amounts due (determined in part by reference to the previous year's Roll). Income to be accounted for usually included the county farm (a fixed sum payable in lieu of income from royal demesne lands), debts carried over from the previous year, amercements levied at the general eyres and forest eyres, taxes such as scutage and tallage, "oblata" (payments made in return for favours) and other miscellaneous items.

The summons came to be known as the 'Summons of the Pipe'. It required the sheriff to bring to the Exchequer: money to be paid in, tallies (as proof of deposit) for money already paid in, and copies of any writs or quittances (which made allowances for out-of-pocket expenses). Information on amercements was estreated [extracted] in advance from the plea rolls of the lower courts and sent to the Exchequer (in the form of an "estreat roll") to be incorporated in the summonses. Similarly, the Chancery extracted information from its fine rolls, which included a record of every grant of land made in that office on which rents were reserved or fines payable; this was compiled into a document known as the "originalia roll", which was likewise sent to the Exchequer to be used in the preparation of the summonses.

When everything had been accounted for, the sheriff having been judged to have correctly paid all that was due, he was duly granted his Quietus: a written statement of his acquittal.

Personnel

In the upper Exchequer, the Chief Justiciar (who presided, in the absence of the king) sat at the head of the table. Facing him (across the table) sat the sheriff (or other person) whose account was being examined. On the Justiciar's left sat the king's Chancellor and others who had been appointed as Barons of the Exchequer for the duration of the session. The Chancellor attended with the Great Seal of the Realm, which served as the seal of the Exchequer. (Up until the early 13th century the Great Seal was ordinarily kept in the 'Treasury of the Exchequer' when not in use).

Barons of the Exchequer

The Barons of the Exchequer were described in the Dialogue as 'certain who excel in greatness and discretion, whether they be of the clergy or of the Court', sitting 'by the mere command of the Sovereign, and so with temporary authority'. Their role was 'to decide rights and to determine questions that arise; for the special science of the Exchequer consists not in accounts but in judgements of all sorts'. It was still the norm at this time for Great Officers of the State to serve as Barons by virtue of their office (though others would be appointed in their place if they were otherwise engaged, which often happened as they frequently had duties elsewhere). Those chosen to serve as Barons for the forthcoming session 'by reason of their office or by mandate of their prince' were called to attend by writ of summons. At around the same time, the judicial business of the Exchequer began to be placed on a more formal footing: the earliest plea rolls of the Exchequer date from 1236. The Barons, however, were more revenue specialists than jurists at this time.

Clerks and other officers

thumb|right|300px|Part of the record of payments for the [[County of Lancaster in the Great Roll of the Pipe for the Sixth Year of King Richard I, Michaelmas 1194.]]

Seated along the long side of the table, at the right hand of the Justiciar, were the king's Treasurer and the clerks who were tasked with making a record of the proceedings: the Treasurer's clerk (later 'Clerk of the Pipe') was responsible for the Treasury Roll (also known as the Great Roll of the Exchequer or Pipe Roll). The Chancellor's clerk (later 'Comptroller of the Pipe') was responsible for the Chancellor's Roll (which was a duplicate record of proceedings and served as a counter-roll); he was also responsible for drawing up writs to be issued through the court. The Constable's clerk was also present (he played a key role in maintaining communication with the king's Court; for example, if a sheriff produced a writ from the king in court permitting or excusing him certain payments, the Constable's clerk would be responsible for producing the counter-writ and checking the one against the other).

Facing them across the table sat the Chamberlains' serjeant (who had with him the counter-tallies from the lower Exchequer, for checking against the tallies brought by the sheriffs), the Chancellor's deputy (the Magister Scriptorii, a forerunner of the Master of the Rolls) and, between them, the 'calculator' responsible for placing the counters on the counting table.

The king could appoint others to sit at the Exchequer in addition to the office-holders listed above; for example, the Dialogue lists the Bishop of Winchester (Richard of Ilchester) as having a seat at the table at that time (as a personal appointee rather than an office-holder) and also Thomas Brun (who had been tasked with creating a third Exchequer Roll, so that the proceedings would be recorded in triplicate).

During the 13th century the office of Chief Justiciar gradually receded in importance (it had disappeared by the end of the reign of Henry III, i.e. by 1272). In place of the Justiciar, the king's Treasurer (whose influence in the realm was steadily growing) began to take precedence at the Exchequer. His role developed into the office of Lord High Treasurer of England; those appointed to this office were invariably appointed Treasurer of the Exchequer at the same time, by issue of a separate patent. After the appointment of Barons of the Exchequer became permanent, the Treasurer and Barons were viewed as the senior officers of the Upper Exchequer, and the Treasurer and Chamberlains as the senior officers of the Lower Exchequer (the Treasurer thus having overarching oversight).

Chancellor of the Exchequer

During the first part of the 13th century (by 1248 at the latest) the distinct office of Chancellor of the Exchequer emerged. At around this time the Chancery was increasingly gaining independence from the Curia Regis. The king's Chancellor (subsequently termed Chancellor of England) was now running a largely autonomous department of state. He continued to sit periodically as a Baron, but his clerk took over most of his other duties with regard to the Exchequer (and during the reign of Henry III he began to be termed 'Chancellor of the Exchequer'). At the same time, the Exchequer was provided with its own seal (the Great Seal of the Realm no longer being to hand), which was placed in the Chancellor of the Exchequer's keeping; he also took custody of the Chancellor's Roll (the counter-roll to the Pipe Roll).

Constable and Marshal of the Exchequer

In the early years of the Exchequer, the Constable of England (as de facto commander of the royal armies) and the Marshal of England (as his deputy) had duties in the Exchequer relating to the payment of soldiers (such as may have been hired during the year to supplement the provision of troops by feudal baronies and the like). Due to their having extensive duties elsewhere, these officers were frequently (and, by the mid-13th century, invariably) represented in the Exchequer by deputies (termed 'Constable of the Exchequer' and 'Marshal of the Exchequer' respectively). The former office was relatively short-lived, but the latter remained in place until the 1830s; appointments to it were made by the Hereditary Marshal of England up until 1601, after which the right to appoint was vested in the Crown.

Remembrancers of the Exchequer

By the end of the 12th century the business of the Exchequer had expanded to such an extent that it was sitting for much of the year. Increasing complexity led to the audit process for each County being separated into a preliminary and a final phase, with a proliferation of vouchers and memoranda being required to ensure continuity. By the mid-13th century a pair of Exchequer officers called Remembrancers had been appointed. Each kept what was known as a Memoranda Roll (one on behalf of the King, the other on behalf of the Treasurer); these supplemented the Pipe Roll by recording other items of Exchequer business from day to day.

By 1299 each was distinctly titled: the King's Remembrancer and the Treasurer's Remembrancer. Each went on to develop a distinct role: the King's Remembrancer's office managed the preliminary audit, the Treasurer's Remembrancer (later Lord Treasurer's Remembrancer)'s office managed the final audit. A parallel distinction was that the King's Remembrancer's office enforced the recovery of debts to the Crown, while the Treasurer's Remembrancer's office ensured the rendering of duties to the Crown. ('Debts' included payments arising from torts and trespasses, and other income not included on the Pipe Roll; 'duties' due to the king included 'rents, fines, issues, amerciaments and other things [...] received or levied by the Sheriff', which were recorded on the Pipe Roll).

As the revenue from trade and commerce began to eclipse feudal income, so the work of the King's Remembrancer greatly increased, while that of the Lord Treasurer's Remembrancer diminished.

Others

A distinct set of officers was responsible for the assays which routinely took place as part of the accounting process, including the melter and the weigher. In common with other lay offices in the Exchequer, these (comparatively lucrative) positions were held in fee, with deputies employed to perform the actual duties required; in time they became hereditary sinecures. Another such officer was the Usher of the Exchequer, who was responsible for the security of the building and its treasures. He was also entrusted with conveying the writs of summons to their various recipients, for which he oversaw a corps of messengers.

Other officers of the lower Exchequer included four tellers (clerks, who received and counted the money) and an usher who (like his counterpart in the upper Exchequer) was responsible for security.

Standard weights and measures

Following the proclamation of Magna Carta, legislation was enacted whereby the Exchequer would maintain the realm's prototypes for the yard and pound. These nominal standards were, however, only infrequently enforced on the localities around the kingdom. In 1279, the Exchequer was given custody of standard pieces of gold and silver, to be used in the Trial of the Pyx; when not in use they were kept in a strong box in the Pyx Chamber of Westminster Abbey, to which only the Chamberlains and Auditor of the Exchequer had keys.

Later developments (14th-17th centuries)

thumb|The Court of Exchequer, c. 1460.

Changes in the 14th-century

In the year 1300 the Court of the Exchequer was forbidden from hearing cases between the king's subjects. In spite of this, the practice persisted (and indeed grew) thanks to the employment of fictions (most notably the writ of quominus, by which a plaintiff in a case was able to suggest that the actions of the accused had rendered him less able to pay a debt to the king, thus placing the case under the jurisdiction of the Exchequer, notwithstanding the non-existence of any such debt in reality). Although the Exchequer was the official way of receiving tax revenue for HM Government, there was never a way of knowing how much one had at a given time. Any report would take years to come to fruition. (Accounts of income and expenditure would eventually be presented to Parliament under King William III, but after the death of Queen Anne in 1714 this practice again fell into abeyance, and it would not be until 1823 that a full 'Balance-Sheet of the Public Income and Expenditure of the United Kingdom' began to be published annually). In time, these apposals took place in the Cursitor Baron's chambers, rather than in open court, though the Cursitor Baron did hold court (in the Tally Court of the Exchequer of Receipt) for the twice yearly 'proffers' at which the sheriffs and others deposited their dues.

Under Elizabeth I a pair of auditors were appointed: the Auditors of the Imprests. Operating out of the Exchequer, they were empowered to examine the accounts of all who had received public money on account or by way of imprest. They later employed deputies to undertake their duties. In the late 18th century the Auditors of the Imprests were found to be in possession of two of the most lucrative sinecures held under the Crown; each received an annual income of over £16,000, while their audit was judged to be entirely ineffective.

A clause in the National Land Bank Act 1696 (7 & 8 Will. 3. c. 31) empowered the Exchequer to raise up to £1.5 million in the security of 'indented bills of credit', bearing interest at 3d per cent. per diem. They would be issued by the Tellers to any person willing to advance money to the government (the bills serving as their security); they could be passed from person to person as currency and would be cashed by the Tellers on demand. Known as Exchequer Bills, they remained in regular use as a source of Government revenue up until 1892.

Reform and decline (18th-19th centuries)

thumb|right|Diagram of an Exchequer tally issued in 1739, inscribed in Latin and with notches indicating receipt of £236 4s 3½d.

18th century

The Proceedings in Courts of Justice Act 1730 (4 Geo. 2. c. 26) required the use of English (rather than Latin or French) in English courts of law (including in the Court of Exchequer), but the Court of the Receipt of HM Exchequer was explicitly exempted from the provisions of this act. Following its own long-established practices, the Exchequer of Receipt continued to use an abbreviated form of Latin together with Exchequer numerals ('a corrupted form of the old Roman figures') in its written records up until 1834. this finally took place forty-four years later, when the last of the Chamberlains died in 1826.

The Auditors of the Imprests were abolished, by the Audit of Public Accounts Act 1785 (25 Geo. 3. c. 52), which appointed in their place a body of five Commissioners for Auditing the Public Accounts. Henceforward, 'all monies paid into the Exchequer, and not otherwise appropriated, [were] to be carried to the Consolidated Fund'.

The passing of the Bank Restriction Act 1797 (37 Geo. 3. c. 45) led to bank notes being accepted for payment of taxes; from that time a representative of the Bank of England had to attend the Exchequer daily to verify and remove all notes paid in at the Exchequer. Shortly afterwards, the Bank was authorised to receive payments directly from various receivers of revenue (including HM Customs, the Excise Office, the Stamp Office and others). Such payments were still technically made (and accounted for) at the Exchequer: transfer tickets were used by the Bank for the receipt and issue of funds (most offices in direct receipt of public funds had accounts at the Bank of England), and at the end of each day these were presented at the Exchequer of Receipt; the difference between the receipt and issue of funds was then reconciled by adding or subtracting money to or from the Tellers' chests.]]

The Fines Act 1833 (3 & 4 Will. 4. c. 99) was passed 'for facilitating the Appointment of Sheriffs and the more effectual Audit and passing of their Accounts'. It described the established practice of auditing and passing the sheriffs' accounts in the Court of Exchequer as 'attended with unnecessary delay, expense and trouble'. Henceforth they were instead to submit their accounts to the Commissioners of Audit. The act further provided for the abolition of several offices of the Exchequer of Account (which were now rendered obsolete), including the Lord Treasurer's Remembrancer, the Clerk of the Pipe, the Comptroller of the Pipe, the Foreign Apposer, the Clerk of the Estreats and others. Any residual duties were to be vested in the King's Remembrancer.

A year later, the Office of Receipt of Exchequer Act 1834 (4 Will. 4. c. 15) was passed which reformed the Exchequer of Receipt: among others, the offices of Clerk of the Pells, Auditor of the Receipt of the Exchequer and the four Tellers of the Exchequer were all abolished. In their place a new official, the Comptroller General of the Receipt and Issue of His Majesty's Exchequer, was appointed. An account was opened at the Bank of England ('The Account of His Majesty's Exchequer') into which was deposited all the cash held in the tellers' chests; thenceforward, government departments collecting revenue paid it directly in to the Bank. Outgoing payments became the responsibility of a new officer, the Paymaster of Civil Services (whose role would in 1848 be merged into that of Paymaster General). (This took place after the office had fallen vacant following the death of George Bankes).

Under the Exchequer and Audit Departments Act 1866 (29 & 30 Vict. c. 39) the office of Comptroller General of the Exchequer was abolished and the Exchequer 'ceased to be a distinct Department of the State'. (whose office was named the Exchequer and Audit Department from 1866 until 1983 when the new National Audit Office was created). At the same time the Standards Department of the Board of Trade took over metrological responsibilities from the Comptroller General of the Exchequer; the standard weights and measures (previously held by the Chamberlains and then by the Auditor of the Receipt of the Exchequer) were moved to the Jewel Tower, a surviving part of the old Palace of Westminster. Meanwhile, responsibility for the Trial of the Pyx was handed to the Treasury, and the old standard pieces of gold and silver were entrusted to the care of the Royal Mint.

Modern Exchequer (20th-21st century)

The ancient office of Chancellor of the Exchequer (Chancellor and Under-Treasurer of HM Exchequer) remains extant as the title of the lead minister in HM Treasury (which includes, among its junior ministers, an Exchequer Secretary to the Treasury).

The Exchequer and Audit Departments Act 1866 continues to govern administration of the Consolidated Fund, which is held in the Exchequer account of the Bank of England.

The full formal title of the Comptroller and Auditor General (the head of the National Audit Office) is Comptroller General of the Receipt and Issue of His Majesty’s Exchequer and Auditor General of Public Accounts.

The Supreme Court of Judicature Act 1881 provided that "the proceedings for the ordaining or nominating of sheriffs directed by an Act passed in the fourteenth year of King Edward the First [...] shall henceforth in every year take place in the Queen's Bench Division of the High Court of Justice at the same time and in the same manner as hath been heretofore accustomed in the Court of Exchequer". The Quit Rents ceremonies, which also take place on this occasion, were first attested (as an already well-established custom) in the reign of Henry III, the Sheriffs of London and Middlesex being required to account to the King in the Exchequer for certain pieces of land held in farm.

Officers

The following officers of the Exchequer were extant in 1800.

Revenue side

Receipt side

In 1834 the officers of the Exchequer of Receipt were replaced by the Comptroller General of the Receipt and Issue of HM Exchequer.

Location

From the mid-12th century the Exchequer was based at the Palace of Westminster (though it occasionally sat elsewhere, up until 1339). During the reign of Henry III and prior to 1244 a new Exchequer building was constructed, adjoining the north-west corner of Westminster Hall, to house the upper Exchequer, while the lower Exchequer (the Exchequer of Receipt) remained in the older building to the east. Inside the main (north) entrance to the Hall, a broad staircase to the left led to the Exchequer of Receipt, while a corresponding staircase to the right led to the Court of Exchequer.

The Court of Exchequer itself occupied a large first-floor apartment (measuring by ), which looked out on to New Palace Yard. In 1569-70 it was rebuilt in brick, though much of the 13th-century stonework was left intact. It remained in use as the Exchequer courtroom up until its demolition in 1823. The Exchequer Chamber occupied a room immediately to the south, located between the first and second buttresses of Westminster Hall. It too was rebuilt in the reign of Elizabeth I (in 1565–67) and was demolished in 1823.

In 1307, under Edward II, significant repairs were undertaken to the palace, which had been damaged by fire in the previous reign. As part of the refurbishment houses were erected 'for the convenience and use of the treasurer and barons of the exchequer'. In 1394 a set of cloisters (which still survive) was built alongside St Stephen's Chapel, south of the offices of the Receipt. After the dissolution of the monasteries, the former precincts of the chapel (including the cloisters) were converted into a grand house. In 1572 this dwelling reverted to the Crown and it went on to serve until 1794 as the official residence of the Auditor of the Receipt of the Exchequer; subsequently the same residence became the Speaker's House. The Tellers were accommodated in an adjoining building to the north; The records of the Exchequer were kept in what was known as the Pell Office, adjacent to Westminster Hall, until the 19th century. The office was named after the skins (then "pells" or pelts) from which the rolls were made.

The Court of Exchequer remained in its ancient premises until 1823, when the building was demolished to make way for Sir John Soane's new Law Courts complex (which provided new accommodation for the Courts of Exchequer and Exchequer Chamber, as well as for those courts hitherto housed within Westminster Hall itself).

Other exchequers

Exchequer of Normandy

The operation of an exchequer in Normandy is documented as early as 1180. This exchequer had broader jurisdiction than the English exchequer, dealing in both fiscal and administrative matters. The Dialogue concerning the Exchequer presents it as a general belief that the Norman kings established the Exchequer in England on the loose model of the Norman exchequer, while noting with some doubt an alternative view that the Exchequer existed in Anglo-Saxon times. The specific chronology of the two exchequers' founding's remains unknown.

Exchequer of the Jews

From the late 1190s to the expulsion of the Jews in 1290, there was a separate division for taxation of Jews and the law-cases arising between Jews and Christians, called Exchequer of the Jews (Latin: Scaccarium Judaeorum).

Exchequer in Scotland

thumb|right|Royal Arms on the old Exchequer building in [[Parliament Square, Edinburgh.]]

The Scottish Exchequer dates to around 1200, with a similar role in auditing and royal revenues as in England. Receipt and issue of the revenue took place there and the Court of Exchequer controlled the accounts in the name of the Treasurer and Great Chamberlain.

The Scottish Exchequer was slower to develop a separate judicial role; and it was not until 1584 that it became a court of law, separate from the king's council. Even then, the judicial and the administrative roles were never completely separated as with the English Exchequer.

In 1707, the Exchequer Court (Scotland) Act 1707 (6 Ann. c. 53) reconstituted the Exchequer into a law court on the English model, with a lord chief baron and four barons. The court adopted English forms of procedure and had further powers added. This was done in Section 19 of the Act of Union 1707

In 1832 all the Exchequer's duties and powers pertaining to revenue administration were transferred to HM Treasury. From 1832, no new barons were appointed; their role was increasingly assumed by judges of the Court of Session. By the Exchequer Court (Scotland) Act 1856 (19 & 20 Vict. c. 56), the Exchequer became a part of the Court of Session. A lord ordinary acts as a judge in Exchequer causes. The English forms of process ceased to be used in 1947.

Exchequer of Ireland

The Exchequer of Ireland developed in 1210 when King John of England reorganised the governance of his Lordship of Ireland and brought it more in line with English law.

Local exchequers

thumb|right|The old Exchequer building in Durham (dating from 1438).

As well as the principal Exchequer, which sat at Westminster (and occasionally elsewhere in earlier times), there are records of other exchequers operating in England and Wales (Madox describes them as 'inferior Receipts or Treasuries that were called by that Name'). There was one in the City of London at the Cambium (or Exchange), one in Caernarfon in North Wales, and others in Berwick upon Tweed, Carlisle, Chester and Durham. The Exchequer of Chester functioned as part of the administration of the County Palatine of Cheshire, the Exchequer of Durham serving likewise for the County Palatine of Durham. The Exchequer at Caernarfon was staffed in the 13th century by a Chamberlain and a Treasurer and (like its counterpart in London) issued Writs of Summons for monies owed to the king.

See also

<!-- add in alphabetic order -->

  • Black Book of the Exchequer
  • Exchequer of Chester
  • Exchequer Standards
  • Fisc
  • History of the English fiscal system
  • Red Book of the Exchequer
  • Taxation in medieval England

Notes

References

Bibliography

  • Murray, Athol L, Burnett, Charles J., The seals of the Exchequer of Scotland. Proc. Soc. Antiq. Scot. 123 (1993) 439–52
  • Steel, Anthony The Receipt of the Exchequer, 1377–1485. Cambridge: Cambridge University Press, 1954.
  • Warren, W. L., The Governance of Norman and Angevin England 1086–1272. Edward Arnold, 1987.
  • National Archives of Scotland guide to Exchequer Records. nas.gov.uk
  • HM Treasury history page