INK . BOOK-KEE PING. 597 



In 1555 it is procured at 7^. All these entries come from the 

 accounts of Magdalen College, Oxford. 



The use of Roman numerals in reckoning money values and 

 in casting accounts prevailed till midway in the reign of 

 Elizabeth, though Arabic numerals are known in the thirteenth 

 century. To assist this clumsy process counters were purchased. 

 In 1418 a dozen cost $d. ; in 1419, id. But they are also bought 

 by the cast or set. In 1498 such a cast cost %\d. ; in 1520, ^d. ; 

 in 1565, $d. In 1561, 1562, and 1563 they are bought by the 

 pound at zs. 4<, 2s. 8d., 2s., and 2s. 6d. 



The following, taken from the account of Sion Abbey (cel- 

 larer's account), 21, 22 Hen. VIII, will illustrate the mode in 

 which reckonings were made. The total cost of the malt 

 consumed in the monastery, 617 quarters, 3 bushels, was 

 182 i is. 6\d. Of the oats, 44 qrs. cost 5 8s. 4d. The cost 

 of the malt and the quantity and cost of the oats are thus 

 expressed. It will be seen that they reckoned in hundreds, 

 scores, and units ; by pounds, shillings, and pence. 



MALT, cost. 



* * * 

 * 



* * I * * * 

 * * * 



* * 



* * 



* * 



* 



= 182 us. 6\d. 



OATS, amount. OATS, cost. 



**|***=4 4 qrs. ***|*** I** = 5 8s.*I. 



In this form the first column of the malt account represents 

 100, the second four scores, the next two the pounds sterling ; 

 next there is an asterisk above the line on the right hand corner 

 and six below, the former being five, the others units, 5 + 6, 

 us. ; the fifth being the pence, and the two asterisks below the 

 line two farthings. Similarly the oats amount is two scores 

 and four, and the cost is five scores +5 + 3 shillings, four 

 pence. 



The mode of reckoning may be further illustrated from the 

 same accounts : 



