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 488 'ADVENTUS VICECOMITUM 1258-72 October Cumberland had rendered no account for the fifty -second and fifty-third, nor Shropshire and Staffordshire for the fifty-fifth and fifty-sixth years up to the end of the account for 7 Edward I. While it is difficult to prove that these accounts were never rendered, it is yet, I think, probable that this was actually the case. 1 So far our attention has been concentrated on the attendance of the sheriffs, county by county ; further information may be gained by examining the facts year by year. For this purpose, it is convenient to subdivide the fifteen years after the Provisions of Oxford into three sections of five years each, and to compare these with periods of similar length immediately before the issue of the Provisions, and again after Edward I's accession. This arrangement enables us to form an accurate estimate of the nature of the break-down at the exchequer of audit, and later at the lower exchequer. At the same time it brings out clearly the relation of the break-down to the political history of this period. Attendances of the Sheriffs at the Exchequer of Audit. 2 First Period. Second Period. Third Period. Fourth Period. Number of Year. Sheriffs. 1268 15 1269 10 1270 14 1271 15 1272 19 Total 73 Fifth Period. Number of Year. Sheriffs. Number of Year. Sheriffs. Number of Year. Sheriffs. 1263 9 1264 11 1265 7 1266 9 1267 14 Total 50 Number < Year. Sheriffs. 1253 20 1254 22 1255- 21 1256 21 1257 20 Total 104 1258 15 1259 21 1260 18 1261 19 1262 19 Total 92 1273 17 1274 16 1275 20 1276 22 1277 23 Total 98 Thus the sheriffs attended regularly at the exchequer to render their account during the first period, which ended a few weeks after the assembly of the Mad Parliament, though even at this date their attendance was not so regular as that of their predecessors under Henry II. Nor was it even so good as in the preceding ten years. The accounts for the second period began at Michaelmas 1258, roughly three months after the Provisions of Oxford were drawn up, and ended in the summer 1 The borough of Kingston (Surrey) failed to pay certain debts, including the ferm of the town, between 34 Hen. Ill and 7 Edw. I. Practically nothing was paid in this case by 2 Edw. II, though the debts were finally wiped off in 10 Edw. II (see Pipe Rolls year by year). The debts were entered annually in this case, whereas the ferms of the two shires given above were never even entered up to 7 Edw. I. A study of the debts on the Surrey and Sussex membranes of the Pipe Rolls for the next half- century confirms this view. 2 The dates given in these tables are those of Michaelmas, at which date the first account was heard. The account of 37 Hen. Ill, for example, began at Michaelmas 1253 and ended in the following summer : the sheriffs had to answer during this account for the year Michaelmas 1252 to Michaelmas 1253.