The present state of London: or, Memorials comprehending a full and succinct account of the ancient and modern state thereof. By Tho. De-Laune, Gent

IV. EXCHEQƲER.

Within the Port or Entry into the Hall, on ei∣ther side, are ascendings up into large Cham∣bers without the Hall, adjoyning thereunto, where∣in certain Courts be kept, namely on the Right hand, is the Court of Exchequer, which is so called▪ as some think, from a Chequer-wrought-Carpet, co∣vering the great Table in that Court, or else from the French word Exchequer, a Chess Board, because the Accomptants in that Office, were wont to use such Boards in their Calculation. Here are Tried all Causes that belong to the King's Treasury or Re∣venue, as touching Accounts, Disbursements, Cu∣stoms, and all Fines imposed upon any Man. In this Court do Sit the Lord Treasurer, the Chancellor of the Exchequer, the Lord Chief Baron, and Four other Learned Judges, called Barons of the Exche∣qu••r, and one other Cursitor-Baron, but the two first ••••••dom Sit, and the five last seldom fail. The first

of these five is the Principal Judge of this Court which is a place of High Honour and Profit, he i•• stiled Lord Chief Baron, is created by Letters Pa••tents to hold this Dignity, quam diu bene se gesseri•• wherein he hath a more fixed Estate than the Chi•• Justices of either Bench, for the Law intends this a•• Estate for Life: In the absence of the Lord Chie•• Baron, the other three Barons supply his place, ac••cording to their Seniority; but the 5th is said to b•• Cursitor of the Court, and Administers the Oaths t•• the Sheriffs, under-Sheriffs, Bayliffs, Searchers, Sur∣veyors, &c. of the Custom-House.

In the Exchequer are held two Courts, one o•• Law, another of Equity, all Judicial proceedings according to Law, are Coram Baronibus, before the Barons; but the Court of Equity held in the Ex∣chequer-Chamber, is, Coram Thesaurario, Cancella∣rio, & Baronibus, before the Treasurer, Chancellor, and Barons.

The Authority of this Court is of Original Juris∣diction, without any Commission. All the Twelve Judges belonging to these High Tribunals, sit in Robes, and Square Caps like Doctors of Divinity, because (as some say,) they were in old times most commonly Clergy Men.

There are divers Officers belonging to the upper Exchequer, as the King's Remembrancer, in whose Office are Eight Sworn Clerks. All Accounts pass there that concern the King's Revenue, for Customs, Excise, Hearth-Money, Subsidies, and all aids grant∣ed to the King in Parliament, and all other Accounts of what nature soever, concerning the King's Re∣venue, either Certain or Casual; all Securities whe∣ther by Bond or Recognizances to the King for any of His Debts, are taken here. All proceedings up∣on any Statute, by information for Custom, Excises, or any other Penal Law. All proceedings upon the said Bonds or Recognizances, or any other Bonds

taken in the King's Name by Officers appointed thereunto, under the Great Seal of England, and transmitted into this Office for Recovery thereof. From whence Issue forth Process, to cause all Ac∣countants to come in and Account, &c. This Office is in the King's Gift.

The Office of the Lord Treasurer's Remembrancer is to make Process against all Sheriffs, Receivers, Bayliffs, &c. for their Accounts, and many other things of Moment, as Estreal Rules, all Charters and Letters Patents, whereupon any Rents are re∣served to the King. This also is in the KING's Gift.

The Clerk of the Pipe hath all the Accounts and Debts due to the King, drawn down out of the Re∣membrancers Office, and chargeth them down out of the Remembrancers Office, and chargeth them down in the Great Roll or Pipe, (and therefore pro∣bably called the Pipe-Office;) he hath under him Eight Sworn Clerks. Here Accountants have their quietus est, and here are made Leafes of extended Lands.

The Comptroller of the Pipe writes out all Sum∣mons twice every Year to the High Sheriffs, to Le∣vy the Farms and Debts of the Pipe. He keeps a Roll of the Pipe-Office Accounts, whereby to disco∣ver any thing that shall be amiss.

In the Office of the Clerk of the Pleas, all the Officers of the Exchequer, and other priviledged Persons, as Debtors to the King, &c. are to have their Priviledge to Plead, and be Impleaded, as to all matters at the Common Law. And the Pro∣ceedings are accordingly by Declarations, Pleas, and Trials, as at the Common Law, because they should not be drawn out of their own Court, where their attendance is Required. In this Office are four Sworn Attorneys.

To the For••ign Opposers-Office, all Sheriffs re∣pair

to be by him opposed of their Green-Wax, and from thence is drawn down a Charge upon the She∣riffs, to the Clerk of the Pipe. This Office is kept in Grays-Inn.

The Office of the Clerk of the Estreats is to re∣ceive every Term the Estreats or Extracts out of the Office of the Lord Treasurer's Remembrancer, and to write them out to be Levied for the King. Also to make Schedules for such Sums as are to be dis∣charged.

The Auditors of the Imprest, Audit the Great ac∣counts of the King's Customs, Wardrobe, Mint, First Fruits and Tenths, Naval and Military Ex∣pences, Moneys imprested, &c.

The Auditors of the Revenue, Audit all the ac∣counts of the King's other Revenue, that arise by Aids granted in Parliament.

The Remembrancer of the first Fruits and Tenths, takes all Compositions, for first Fruits and Tenths, and makes Process against such as pay not the same. This Office is kept in Hatton-Garden, &c.

As to the other part of the Exchequer, where the King's Revenue is received and disbursed, the Principal Officer is the Lord Treasurer, whose place is somtimes (and is at this present) managed by Commissioners, appointed by His Majesty.

The next is the Chancellor of the Exchequer, who is an Officer of great Account and Authority. He hath a Principal Power, not only in the Exche∣quer-Court, but also here, in the managing and dis∣posing of the King's Revenue: he hath the Custo∣dy of the Exchequer-Seal. He hath the Gift of the Comptroller, or Clerk of the Pipe, of the Clerk of the Pleas, of the Clerk of the Nichils, and of the Seal of the Court. He is also under Treasurer, and hath the Gift of the two Praisers of the Court. Then there are two Chamberlains of the Exchequer, in whose Custody are many ancient Records, Leagues and

Treaties with Foreign Princes, the Standards of Mo∣neys, Weights and Measures, those antient Books called Dooms-Day, and the Black Book of the Ex∣chequer. The former was six Years a making by William the Conqueror, and is a Cense or compute of all England as it was then, viz. all the Lands, with the value and Owners, and Account of all Ci∣ties, Towns, Villages, Families, Men, Souldiers, Husbandmen, Bondmen, Servants, Cattle; how much Money, Rents, Meadow, Pasture, Woods, Tillage, Common, Marsh, Heath, every one possessed. So that in Disputes about Taxes, this determined it without further controversie, as the Book of the Great day of Doom will then, (and therefore so called.) It is kept under three Locks, and not to be lookt into under 6 s. 8 d. And for every Line Transcribed, is to be paid 4. d.

The Auditor of the Receipts, is to File the Bills of The Tellers, whereby they charge themselves with all Money Received, and to draw all Orders to be Signed by the Lord High Treasurer, for Issuing forth all Moneys by Vertue of the Privy Seals, which are Recorded and Lodged in his Office. He makes all Debentures to the several Persons who have Fees, Annuities, or Pensions, by Letters Patents, from the King, out of the Exchequer, and directs them for payment to the Tellers. He receives every Week the state of the Account of each Teller, and also Weekly certifies the whole to the Lord High Treasurer, who presently presents the Estimate or Ballance to the King. He takes the Tellers Ac∣count in Gross at Easter and Michaelmas. By him are kept the several Registers appointed for paying all Persons in Course, upon several Branches of the King's Revenue; he is Scriptor Talliorum, hath five Clerks to manage the whole Estate of Moneys received, disbursed and remaining.

There are four Tellers who Receive all Moneys▪

due to the King, and thereupon throw down a Bill through a Pipe into the Tally-Court, where it is received by the Auditors Clerk, who there at∣tends to write the words of the said Bill upon a Tally, and then delivers the same to be Entred by the Clerk of the Pells, or his under Clerk, who En∣ters it in his Book. Then the Tally is cloven by the two Deputy Chamberlains, who have the Seals; and while the Senior Deputy reads one part, the Junior Examines the other part with the other two Clerks.

The Clerk of the Pels, Enters every Tellers Bill into a Parchment of Skin, (in Latin Pellis, whence this Office hath its Name,) all Receipts and Pay∣ments for the King, for what cause, or by whom∣soever, and is in Nature of a Comptroller, hath four Clerks, whereof one is for the Introitus, and another for the Exitus. Moreover he is to make Weekly and half Yearly Books, both of the Receipts and Payments which are delivered to the Lord Trea∣surer.

He that Pays the King any Moneys, receives▪ for his Acquittance a Tally; (so called from the French Verb Tallier to cut) that is, one half of a Stick cloven, with certain proportionable Notches there∣on, expressive of the Sum from the said Deputy Chamberlains, who keep the other cloven part of the Stick, called the Foyl, and Delivers it to the Tally-Joyners on the other side of the Exchequer, who are also Deputies to the Chamberlains, an•• they joyn it with the Foyl, which agreeing, the•• give it their Test, and send it by an Officer of the•• own to the Pipe, where their quietus est is Ingrosse•• in Parchment.

In the Office of the Deputy-Chamberlains: Westminster, are preserved all the Counterfoyls 〈◊〉〈◊〉 these Tallies, so exactly ranged by Months an•• Years, that they are to be presently found out, t••

be joined with their respective Stock or Tally, when required, which proving true, they deliver it Attest∣ed for a Lawful Tally, to the Clerk of the Pipe, for to be allowed in the great Roll; but in Case any Corruption hath been used, the same is easily and soon discovered, and the Offender severely punish∣ed, by Fine and Imprisonment.

This Antient way of striking of Tallies hath been found, by long experience, to be absolutely the best way that ever was invented, for it is Morally im∣possible so to Falsifie or Counterfeit a Tally, but that upon rejoyning it with the Counterfoyl, it will be obvious to every Eye, either in the Notches, or in the Cleaving, in the Longitude, Latitude, Na∣tural growth or shape of the Counterfoyl; whereas Acquittances in Writing cannot be so done, but that they may be Counterfeited by skilful Penmen, and that so exactly, as that he who wrote the Ori∣ginal, shall not be able to know his own hand from the Counterfeit, as hath been frequently seen in all the Courts of Westminster.

There are two Ʋshers, whose Office it is to secure the Exchequer by Day and Night, and all the A∣venues leading to the same, and to furnish all Ne∣cessaries, as Books, Paper, &c.

There is a Tally-Cutter, and four Messengers. This Exchequer is the best ordered publick Reve∣nue in the World.