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 1921 IN THE FIFTEENTH CENTURY 65 the sheriff's account — the final audit, the joining of the tallies by the chamberlain's clerk, and the casting out of court (11. 67-80). The troubles of the accountant who remained indebted upon his account and was accordingly consigned first to the marshal and then to the Fleet are next described. 1 The second part of the poem describes the extortions of the officers of the exchequer of receipt or loan exchequer, where money was actually received and issued. The tellers must be rewarded ; so must the usher who cuts the tallies from the hazel rods, and the chamberlain who cleans the foil from the stock, otherwise the rods will not be forthcoming nor the knife sharp (11. 3-8). The writers of the tallies (11. 9-10), and those who inscribe the sums paid in the Great Pell or Receipt Roll (1. 11), must also have gifts. The author suggests as a remedy W estmynster porta (1. 16), which is probably the prison in the Gatehouse of Westminster. That the abuse complained of was a real one is borne out by the articles for the reform of the government administration presented to the king by the commons in 1406. Out of thirty- one articles six (xv-xx) deal with the taking of gifts and fees, among the officers mentioned being the treasurer (xv) and the ' officers of the exchequer. Item q le Chanceller et Tresurer d'Engleterre et Gardein du Prive Seal . . . facent duement et diligialment lour offices sanz rien prendre pur carnel affection encountre ley & reson ou riens prendre pour lour ditz offices faire ou executer de nully forq du Roy & ce fees & regardez a lour ditz offices appurtenantz de droit et accustumez. Item en mesme le manere face le Chaunceller de l'Eschequer, Chief Baron & toutes les Barons et Chamberleins de l'Escheker, le Clerc du Tresorer, les deux Remembranciers, le Clerc du Pype, les Auditours & toutes autres officers & Ministers de l'Escheker & de la Resceit. . . . 2 It seems probable that the fees from accountants which became a definite part of the exchequer system and made the offices in the exchequer such valuable sinecures began as semi- voluntary gifts and payments in the manner described in the text. It is known that in this way the new year's gifts to the lord treasurer became a definite perquisite of office. The payments of the exchequer officers were small and relatively possessions, to inquire .into the concealment of customs, and to compel the sheriffs to deliver to them a copy of extracts or a summons of the pipe : Cal. of Patent Rolls, 1385-9, p. 318. 1 Compare a note appended to a list of fees paid by sheriffs in 161 1 : ' Memorandum that if a sherife be soe farre in debt and pay it not, wherewith he is comitted to the Marshall or to the Sergeaunt, or to the Fleete, in such cases his fees and charges may grow much greater. But that iustly increaseth uppon him by his owne default and for not paying unto the King his due ' : L. T. R. Miscellaneous Books 118, fo. 192. 2 Rot. Pari. iii. 588 a. VOL. XXXVI. — NO. CXLI. F