14. EARLY ACCOUNTING METHODS IN THE TWELFTH CENTURY: THE PIPE ROLLS
INTRODUCTION
The “Great Roll of the Pipe” was the earliest form of record-keeping in post-conquest England. Named for their shape—tightly wound rolls of parchment (sheepskin) that looked like clay water pipes found in the rudimentary water systems of the twelfth century—the pipe rolls recorded all monies taken in by the royal treasury at a time when it was not fully separated between the royal household and the Exchequer, which eventually became the main government office for dealing with national fiscal matters. Even after the two offices became separate, each with its own particular form of records (for the Exchequer, the pipe rolls; for the royal household, the Wardrobe Accounts and Memoranda), the terminology of the pipe rolls remained consistent, referring to the “treasury” and “treasurer” (in Latin, thesauro and thesaurario) rather than the now commonly used terms “Exchequer” and “Chancellor of the Exchequer.”
The cash-based economy of medieval Britain was complex, even if the only coin minted for much of this period was the silver penny, with the halfpenny and the farthing (a quarter penny) being issued for the first time at the end of the thirteenth century, and the first gold coin, the noble, being introduced only in 1344. Even so, all accounting practices presumed the understanding—if not the actual existence of—the “pound sterling” and its division into shillings, and the alternative, the mark, which was two-thirds of a pound.
KEEP IN MIND AS YOU READ
The royal treasury was heavily dependent on revenue accumulated through the mechanisms described in the pipe rolls, including income from royal demesne, sheriffs’ accounts, and the profits of the law. The importance of keeping track of royal income led to the invention of the pipe rolls, which in turn led to the development of many other instruments of royal administration. This has led historians to characterize the twelfth century in the British Isles as the beginning of a transition “from memory to written record.”
Document 1: Great Roll of the Pipe, 10 Richard I (1197–1198)
[Roll No. 44. M 13, dorse]
Lancaster.
To Theobald Walter [the Chancellor of England], Nicholas the Butler presents his payment concerning £200 for the farm of the Honor of Lancaster. In the Treasury, £114 9s 8d.
And in his overage for the previous year, 14s 8d.
And in the lands given to William de Waleines, £10 in Cosho. And to William fitzWalkelin, £9 in Steinesby. And to Nigel de Greseleye, £4 16s in Drakelaw. And to Victor 18s in Wellingover. And to William Marshal, £32 in Cartmel. And to Hugh Janitor, £8 6s 8d in Crokeston for the exchange of his inheritance of Corsham and Culminton. And to Robert Russo, £13 in Newenby.
Robert Archdeacon of Chester owes 40 marks for his default.
Anna de Preston presents her payment concerning 4 marks 10d because she withdrew her appeal. In treasury 5s 3d. And she owes 49s 8d.
Henry de Rademan presents his payment concerning £11 3s 4d for the pardon of the King. In treasury £7 3s 4d. And he owes £4.
Roger Ralph de St. George presents his payment concerning 40s for gaining his lands of Willingover. In treasury £1.
That same sheriff [i.e. Nicholas] presents his payment concerning the 100s of the remaining scutage for the Honor of Lancaster, which was assessed to be redeemed to the King. In treasury 20s. And he owes £4.
Orm Muschet presents his payment concerning half a mark because he withdrew. In treasury £1.
That same sheriff presents his payment concerning £4 for the farm of the woods and pasture of Mellings. Nothing in the treasury. And Roger de Munbegun [pays] £4 for the fine [agreement] he made by writ with the King.
That same sheriff presents his payment of 12d from Benedict Gernet for the farm of a certain house in Lancaster which had belonged to Jordan de Catton. In treasury £1.
Concerning the Second Scutage
The same sheriff presents his payment concerning £9 12s 8d of the scutage of the Honor of Lancaster. In treasury 40s. And he owes £7 12s 8d. The same concerning the same debt. In treasury £7 16s 8d. And he owes £4.
Concerning the Third Scutage
The same sheriff presents his payment concerning £13 16s 8d of the scutage of the aforementioned Honor. In treasury 40s. And he owes £11 16s 8d. . . .
Hugh Putrel owes 5 marks for having his right in a quarter part of two knights’ fees in Barton, as is contained in Roll 8.
Henry son of Gilbert presents payment concerning 20s for having the serjeanty of Berkshire, as contained in Roll 8. In treasury 11s 2d. And he owes 8s 10d.
Adam de Lancaster presents payment concerning £10 in order to have custody of the lands and heir of Richard son of Waldief, as per the pledge of Benedict Gernet. In treasury £1.
Andrew de Belchamp owes 1 mark for the agreement made between himself and Peter de Wingeham and William de Boseville, to be written in the Great Roll, as it was made in the King’s Court and recorded. Namely, that Peter and William remit and quitclaim all their right in the inheritance of Robert Basset to Andrew and Eve his wife, for them and their heirs in perpetuity.
Source: The Lancashire Pipe Rolls of 31 Henry I, A. D. 1130, and of the Reigns of Henry II, A. D. 1155–1189; Richard I, A. D. 1189–1199; and King John, A. D. 1199–1216. Transcribed and annotated by W. Farber. Liverpool: Henry Young and Sons, 1902. Pp. 100–102. Translated by editor.
AFTERMATH
Although of supreme importance in the twelfth century, the pipe rolls were eventually superseded by other forms of record-keeping as the royal administration grew in sophistication and complexity. By the end of the thirteenth century, a highly efficient system of bookkeeping and preservation of records with multiple departments that maintained elaborate archives had supplanted the pipe rolls. This could be considered the true origin of government and administration and marked the complete separation of the private household of the king and the public “household” of the Crown.
The Royal Exchequer was the first accounting and treasury department in medieval Europe to be separated from the royal household’s “wardrobe.” It got its name from the system used to add up the daily tallies of debts paid, profits deposited, and expenses remunerated. The “exchequer” itself was a giant cloth woven in a checkerboard pattern, with different denominations (pounds, shillings, pence, and marks) identified in one direction, and numerical amounts identified in the other direction. Wooden counters were used to keep track of all the numbers being added or subtracted.
ASK YOURSELF
Why would royal administrations find it important to begin to maintain records of economic transactions in the twelfth century when it had not been as important before?
Why would financial record-keeping precede the maintenance of other kinds of records, such as the records of litigation or of royal letters?
What do the pipe rolls tell us about the fiscal relationship between the king and his officials, or between the king and his subjects?
TOPICS TO CONSIDER
Consider using the pipe rolls to investigate the use of mercenary soldiers—paid through the scutage dues that were required in lieu of military service—in the armies of King Richard I.
Consider the motivations behind individuals paying for the privilege of enrolling agreements in the royal chancery, as evidenced by the pipe rolls.
Compare, using different kinds of fiscal records such as the pipe rolls, the kinds of financial transactions that typically took place between the Crown and individuals in the twelfth and thirteenth centuries.
Further Information
Clanchy, M. T. From Memory to Written Record: England 1066–1307. 3rd ed. Chichester: Wiley-Blackwell, 2012.
Keefe, Thomas K. “King Henry and the Earls: The Pipe Roll Evidence.” Albion 13, no. 3 (1981): 191–222.