sit around it in the manner of a table, and all around it it has an edge about the height of one's four fingers, lest any thing placed upon it should fall off. There is placed over the top of the exchequer, moreover, a cloth bought at the Easter term, not an ordinary one but a black one marked with stripes, the stripes being distant from each other the space of a foot or the breadth of a hand. In the spaces moreover are counters placed according to their values; about these we shall speak below. Although, moreover, such a surface is called exchequer, nevertheless this name is so changed about that the court itself which sits when the exchequer does is called exchequer; so that if at any time through a decree any thing is established by common counsel, it is said to have been done at the exchequer of this or that year. As, moreover, one says to-day " at the exchequer," so one formerly said " at the tallies."
D. What is the reason of this name?
M. No truer one occurs to me at present than that it has a shape similar to that of a chess board.
D. Would the prudence of the ancients ever have called it so for its shape alone, when it might for a similar reason be called a table (tabularium)?
M. I was right in calling thee painstaking. There is another, but a more hidden reason. For just as, in a game of chess, there are certain grades of combatants and they proceed or stand still by certain laws or limitations, some presiding and others advancing: so, in this, some preside, some assist by reason of their office, and no one is free to exceed the fixed laws; as will be manifest from what is to follow. Moreover, as in chess the battle is fought between kings, so in this it is chiefly between two that the conflict takes place and the war is waged,—the treasurer, namely, and the sheriff who sits there to render account; the others sitting by as judges, to see and to judge.
D. Will the accounts be received then by the treasurer, although there are many there who, by reason of their power, are greater?
M. That the treasurer ought to receive the account from the sheriff is manifest from this, that the same is required from him whenever it pleases the king: nor could that be
