( vii ) 



Such formulas, however, as " In missis," " In venditis," " In mortuis," 

 etc., may be regarded as purely technical, and their presence forms a 

 characteristic feature of these manorial accounts. Of the frequent 

 omission of the conjunction "et" mention is made elsewhere.^ 



The document, of which the outward appearance is described above, is The JJipio- 

 in the nature of an enrolment of the annual accounts rendered by the 

 local oflBcers of the bishopric of Winchester in respect of the receipts, 

 issues, and stock of the episcopal manors in several counties. 



Formula. — The form of these accounts is precisely similar to that of the 

 typical manorial Compotus Eolls of a later period, with the exception that 

 the statements of receipt and expenditure are couched in the formal style of 

 the Exchequer Pipe Rolls. As usual the account contains three parts — the 

 Charge, the Discharge, and the Schedule or Inventory of Stock. Each of 

 these in turn contains several specific items, which are entered in regvdar 

 order, with the usual distinction between the Arrears and Current Account 

 and the Receipts and Expenditure respectively. The normal construction 

 may be tabulated as follows : — 



THE MANOR (or MINISTRY).* 



Names of Officers Accounting. 

 The Charge. 



I. The Receipt (Recepta) : 



(1) The Arrears {Reragium) of former Accounts (if any). 



(2) The Reddituft Ttianerii,^ here found in the shape of Gafol (Gabulum 



assisum), Rents of a.saize (Redditus asaisi), or increments thereof 

 (Incrementum) ; less : 



(a) Acquittances or rebates (Quietancioe) in favour of manorial 

 servants ; 



(6) Deficiencies (Defectus) for which the accountant is not liable. 



(3) The Exitus tnanerii, or produce realized ; usually subdivided into (a) un- 



cultivated products (from pannage down to wild fruits and honey) 

 and live stock, (b) grain and dead stock, including the issues of the 

 mills. 



(4) The Ptirchasia* or issues of the manorial courts and other franchizes 



together with the Tallage or Aid. 



Total of the whole Receipts forming the Accountant's charge. 

 2%e Discharge. 



I. The Delivery (Liberatio) stating the several sums paid over to the Lord on 

 account of the above receipts, and specifying the liability in respect of which 

 it is paid, with the form of payment.^ 

 II. The Expense (Expensa) following in the case of the more important manors the 

 later subdivision into the Expensa Necessaria, or upkeep of the implements, 

 buildings and wages of labour or allowances ; and the Expensa Forinseca, or 

 household and personal expenses of the Lord and his retinue. 



Total of the Delivery and Expense forming the Discharge . 



Balance of the Charge and Discharge. 



* Infra, p. xxxvi. __^^^__^^^^^_^^____^^.^^ 



* The ** ministry " of Winchester and church of Meon are treated in the same way in every 

 year, and in other Rolls the Scutage of the bishopric frequently appears ae a distinct account. 



' This does not appear as a marginal heading till a later date. 



* Con-espondiug to the later term Perquisita Curix. 



^ It is very noticeable that in the later accounts of the 13th century the " Liberatio" was used 

 in an entirely different sense, namely, the payments out made at the exchequer to officers and 

 servants. Thus the formula read : " In liberatione in thesauro apud Wolvesey per manns 

 domini thesaurarii," <&c. At this later date also the Liberatio followed the Expenta. The 

 use of this form of entry in the present account seems to suggest the organization of a Receipt 

 department of the Wolvesey exchequer (cf. infra, p. xi, n. 7). 



b 



