required of him which he had not received. Some say, nevertheless, that the treasurer and the chamberlains should be bounden alone for what is written in the rolls in the treasury, and that for this an account should be demanded of them. But it is believed with more truth that they should be responsible for the whole writing of the roll, as will be readily understood from what is to follow.
II. That there is a lower one and an tipper one; both have the same origin however.
D. Is that exchequer, in which such a conflict goes on. the only one?
M. No. For there is a lower exchequer which is also called the Receipt, where the money is handed over to be counted, and is put down in writing and on tallies, so that afterwards, at the upper exchequer, an account may be rendered of them; both have the same origin however, for whatever is declared payable at the greater one is here paid; and whatever has been paid here is accounted for there.
III. As to the nature or arrangement of the lower one according to the separate offices.
D. What is the nature or arrangement of the lower exchequer?
M. As I see, thou canst not bear to be ignorant of any of these things. Know then that that lower exchequer has its persons, distinct from each other by reason of their offices, but with one intent devoted to the interests of the king, due regard, nevertheless, being paid to equity; all serving, moreover, not in their own names but in the names of their masters; with the exception of two knights, he, namely, who conducts the assays, and the melter. Their offices depend on the will of our king; hence they seem to belong rather to the upper than to the lower exchequer, as will be explained below. The clerk of the treasurer is there with his seal. There are also two knights of the chamberlains. There is also a certain
