DOCUMENTS, LISTS AND TABLES 257 * 



former include specific details — the amount of the 

 penalty imposed on an individual offender, often the 

 exact nature of his offense, and the character of his 

 occupation ; while the latter include only the total 

 sums for which a given official is responsible. 



Original. 



Fines and Amercements; Exchequer, K. R. 



The manuscript list contains dates and brief 

 summaries of the contents of each roll. A thor- 

 ough examination revealed only a few of the 

 accounts of the penalties under the statutes of 

 labourers. 



Sheriffs' Accounts. 



The manuscript list gives only the regnal year ; 

 I did not examine this series at all. 



Lay Subsidies ; the original accounts of the collectors. 



For a description of these cf. app., D, 4. A 

 printed list is in progress of all the above. 



To these must be added the schedules of ac- 

 counts handed in at the exchequer by the lords 

 of franchises, already referred to; cf. app., D, 6. 



Enrolled. 



Enrolled Subsidies. 



For a description of these cf. app., D, 4. 

 " States and views of accounts " of both sheriffs and 

 collectors, enrolled on Memoranda Rolls. 



Pipe Rolls. 



Until 42 Edw. Ill, these included Foreign ac- 

 counts (i. e. those foreign to the jurisdiction of 

 the sheriff except subsidy accounts), as well as 

 those for which the sheriff was responsible; cf. 

 Scargill-Bird, op. cit., 4. They are exceedingly 

 valuable both for total sums of penalties under 

 the statutes and for amounts paid as salaries to 



