^{page 152 note 1} Cp. “The Pipe Roll of 1295, Surrey Membrane” (Surrey Record Society, Vol. XXI), pp. xxiv–xxviii, 16–24.

^{page 153 note 1} I am deeply in debt to Professor Tout, Chapters in Medieval Administrative History (especially for Peter de Rivaux); to Mr. Hilary Jenkinson, Financial Records of the Reign of King John (Royal Historical Society, Magna Carta Commemoration Volume), as well as for much help on many difficult points; and to Mr. Charles Johnson for his recent discoveries among the Chancery Miscellanea, especially for the draft of Pipe Roll 17 John, to which he first drew my attention. The chief record authorities are unpublished exchequer records, especially Pipe, Memoranda and Receipt Rolls. Many statements are based on detailed analysis of these, and it is, therefore, often impossible to give exact references, without overburdening the text with lengthy footnotes.

^{page 154 note 1} Pipe Roll 46, 2 John, Yorkshire. Cp. Lincolnshire (dorse) where 1018 tallies were issued.

^{page 154 note 2} Pipe Roll Society's publications, Vol. XXVII, p. 71, gives an earlyexample; Pipe Roll 46, m.6d., Lincolnshire, one for 370 tallies.

^{page 154 note 3} Cp. Memoranda Roll, Lord Treasurer's Remembrancer, 13, m.4d., where the men of Kingston profer a tally contra Juelem de Sancto Germano who had recently been under-sheriff. This is clearly a private tally.

^{page 154 note 4} Orders to sheriffs to distrain debtors to have tallies allowed are common on the Memoranda Rolls (Compotus) at this date.

^{page 155 note 1} Pipe Rolls 28 and 33 Hen. II (Pipe Roll Society), p. 1.

^{page 155 note 2} Pipe Rolls (Originals) 31 and 34 Henry II, passim. They are not shown in the printed rolls. Marks on earlier rolls appear to be modern.

^{page 155 note 3} Pipe Roll 24 Hen. II, p. 71, Yorkshire.

^{page 155 note 4} Pipe Roll 46, m.5d., Lincolnshire.

^{page 156 note 1} Cp. Pipe Roll 52, Kent and Surrey.

^{page 156 note 2} Amercements through the Archdeacon of Stafford, Pipe Roll 53: Cornwall. The sheriff rendered account of 21 debts, worth £19 16s. 8d.: he paid £25 10s. in one tally, the surplus being credited to him for his debt on the farm. Another example is found in the same county under the tallage.

^{page 157 note 1} See entries beginning: “De eodem vicecomitis De X—” in Receipt Rolls 4, 5, 6, 7. Also Archæologia, 1925 (in the press) for an article on Tallies, by Mr. Jenkinson—under Rotulus Parcialium.

^{page 157 note 2} Eng. Hist Review, XXXIX, p. 403. Plenus Comitatus, by Prof. W. A. Morris.

^{page 157 note 3} The holders of liberties who answered personally for their debts at the exchequer had the same duties in their liberties as the sheriff had in the county.

^{page 158 note 1} From the Particule Proficui, Lord Treasurer's Remembrancer's Miscellaneous Rolls, Bdles. 5, 6, and 9.

^{page 158 note 2} Cp. Dr. Round, J. H., “The Domesday Survey,” V.C.H., Hants, I, 401–402Google Scholar.

^{page 159 note 1} MrClark, J. W., Ecclesie de Bernewelle Liber Memorandorum, pp. 238–281Google Scholar.

^{page 159 note 2} Paris, M., Chronica Majora, III, 363Google Scholar; Exchequer Miscellanea 24/14 C.P.R. (1232–47), pp. 140–8.

^{page 160 note 1} Pipe Roll 58, below the Farm. Where more than one year is included, an average has been taken.

^{page 160 note 2} Chapter 25. Cp. also Articles of the Barons, ch. 14.

^{page 160 note 3} Omnes comitatus, hundredi, wapentakii, et trethingii, sint ad antiquas firmas absque ullo incvemento, exceptis dominicis maneriis nostris.

^{page 160 note 4} See p. 163.

^{page 161 note 1} “Minority of Henry III,” by MrTurner, G. J., in R. Hist. Soc. Transactions, N.S. XVIII, p. 267Google Scholar.

^{page 161 note 2} Paris, M., Historia Anglorum, II, 156Google Scholar.

^{page 161 note 3} Minority of Henry III, p. 288; Martene and Durand, Thesaurus Novus Anecdotorum, tom. I, 857.

^{page 161 note 4} An examination of the farms gives the dates.

^{page 162 note 1} See under the farm of the county.

^{page 162 note 2} K.R. and L.T.R., Memoranda Roll 1.

^{page 162 note 3} Memoranda Roll, L.T.R., 1, ms.2–6; cp. also Pipe and Memoranda Rolls 2–8 Hen. III.

^{page 163 note 1} Memoranda Roll, L.T.R., 1, m.6.

^{page 163 note 2} Ibid.

^{page 163 note 3} Exchequer Miscellanea 1/8, I/8A, 1/48; Exchequer Accounts 505/2, Sheriffs' Accounts 52/1. L.T.R. Miscellaneous Rolls 1/5 proved to be part of L.T.R. Memoranda Roll, 3–4 Henry III. Cp. also Foreign Accounts, No. 1, m.3d, and Exchequer Accounts 505/13, found since this paper went to press.

^{page 164 note 1} Exchequer Miscellanea 1/1C, 1/2, 1/4.

^{page 165 note 1} The earlier formula was: “The same sheriff renders account of £x of amercements … whose names and debts and the causes are noted in the roll which [the justices] delivered into the treasury. [The sheriff] delivered it into the treasury in z tallies ”; the new form: “The same sheriff renders account of £x of amercements of — before whose names is placed the letter ‘ t ’ in the preceding roll. He has delivered it into the Treasury.”

^{page 166 note 1} These are common on Pipe Roll 64 (4 Henry III). None apparently occur in previous years.

^{page 166 note 2} Pipe Rolls 67, under Essex and Hertfordshire (m.4), Norfolk and Suffolk (m.6d.).

^{page 166 note 3} Ibid., 70, under Lincolnshire (m.4).

^{page 166 note 4} ProfTout, , Chapters in Medieval Administrative History, I, 191Google Scholar.

^{page 167 note 1} Pipe Rolls below Farm of the County.

^{page 167 note 2} List of Sheriffs, and C.P.R. (1216–25) 417–21.

^{page 167 note 3} ProfTout, , Chapters, I, 191Google Scholar.

^{page 168 note 1} Rivaux seems to have been in a much better position than Hubert de Burgh in this respect.