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Pell Office : ウィキペディア英語版
Pell Office
The Pell Office was a department of the Exchequer in which the receipts and payments were entered upon two rolls of parchment, the one called the ''introitta'', which was the record of monies received, and the other the ''exitus'', or the record of monies issued. 〔Gentleman's Magazine, op.cit.〕 A statement of all moneys issued was entered by the Clerk of the Pells on the issue roll. In 1552 the unreliable "Declarations of the State of the Treasury" were replaced by declarations made by the Clerk of the Pells,〔National Archives, notes on "Category E" Records of the Exchequer, and its related bodies, with those of the Office of First Fruits and Tenths, and the Court of Augmentations ()〕
==Etymology==
Up to the reign of King James I entries recording Treasury transactions were made upon rolls, or pells,〔Gentleman's Magazine, vol.5, 1836, pp.18-22 (). A dubious etymology is provided in the same article thus: "Roll and pell mean the same thing, the latter word ''Petlh''? indicates the substance upon which the entries were made, the former, ''Rotuli'', the form of the Pell when not in use"〕 from the Latin ''pellis'' meaning "skin, hide, pelt".〔Cassell's Latin Dictionary〕 From the reign of James I Treasury records have been entered in books.

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