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Exchequer
The Exchequer is a government department of the United Kingdom probably originating in the Anglo-Saxon period lasting until 1834, responsible for the management and collection of taxation and other government revenues. The historical Exchequer developed judicial roles. A similar office existed in Ireland during British rule from 1299 to 1877.
==Origin of the name==
The Exchequer was named after a table used to perform calculations for taxes and goods in the medieval period.
According to the ''Dialogue concerning the Exchequer'',〔 an early medieval work describing the practice of the Exchequer. The table was large, 10 feet by 5 feet with a raised edge or "lip" on all sides of about the height of four fingers to ensure that nothing fell off it, upon which counters were placed representing various values. The name Exchequer referred to the resemblance of the table to a chess board (French: ''échiquier'') as it was covered by a black cloth bearing green stripes of about the breadth of a human hand, in a chequer-pattern. The spaces represented pounds, shillings and pence.〔(King John of England: Royal Licenses to Export and Import, 1205-1206 Dialogue concerning the Exchequer ) Internet Medieval Sourcebook publ by Fordham University, New York. Source: Joseph Hunter, ed., Rotuli Selecti, (London: Eyre & Spottiswoode, 1834), pp. 4-5, 11; reprinted in Roy C. Cave & Herbert H. Coulson, A Source Book for Medieval Economic History, (Milwaukee: The Bruce Publishing Co., 1936; reprint ed., New York: Biblo & Tannen, 1965), p.412〕
The term "Exchequer" then came to refer to the twice yearly meetings held at Easter and Michaelmas, at which government financial business was transacted and an audit held of sheriffs' returns.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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