翻訳と辞書
Words near each other
・ "O" Is for Outlaw
・ "O"-Jung.Ban.Hap.
・ "Ode-to-Napoleon" hexachord
・ "Oh Yeah!" Live
・ "Our Contemporary" regional art exhibition (Leningrad, 1975)
・ "P" Is for Peril
・ "Pimpernel" Smith
・ "Polish death camp" controversy
・ "Pro knigi" ("About books")
・ "Prosopa" Greek Television Awards
・ "Pussy Cats" Starring the Walkmen
・ "Q" Is for Quarry
・ "R" Is for Ricochet
・ "R" The King (2016 film)
・ "Rags" Ragland
・ ! (album)
・ ! (disambiguation)
・ !!
・ !!!
・ !!! (album)
・ !!Destroy-Oh-Boy!!
・ !Action Pact!
・ !Arriba! La Pachanga
・ !Hero
・ !Hero (album)
・ !Kung language
・ !Oka Tokat
・ !PAUS3
・ !T.O.O.H.!
・ !Women Art Revolution


Dictionary Lists
翻訳と辞書 辞書検索 [ 開発暫定版 ]
スポンサード リンク

Pipe roll : ウィキペディア英語版
Pipe rolls

The Pipe rolls, sometimes called the Great rolls,〔Brown ''Governance'' pp. 54–56〕 are a collection of financial records maintained by the English Exchequer, or Treasury, and its successors. The earliest date from the 12th century, and the series extends, mostly complete, from then until 1833.〔Chrimes ''Administrative History'' pp. 62–63〕 They form the oldest continuous series of records concerning English governance kept by the English, British and United Kingdom governments, covering a span of about 700 years. The early medieval ones are especially useful for historical study, as they are some of the earliest financial records available from the Middle Ages. A similar set of records was developed for Normandy, which was ruled by the English kings from 1066 to 1205, but the Norman Pipe rolls have not survived in a continuous series like the English.
They were the records of the yearly audits performed by the Exchequer of the accounts and payments presented to the Treasury by the sheriffs and other royal officials; and owed their name to the shape they took, as the various sheets were affixed to each other and then rolled into a tight roll, resembling a pipe, for storage. They record not only payments made to the government, but debts owed to the crown and disbursements made by royal officials. Although they recorded much of the royal income, they did not record all types of income, nor did they record all expenditures, so they are not strictly speaking a budget. The Pipe Roll Society, formed in 1883, has published the Pipe rolls up until 1224.
==Composition==
The Pipe rolls are named after the "pipe" shape formed by the rolled up parchments on which the records were originally written.〔 There is no evidence to support the theory that they were named pipes for the fact that they "piped" the money into the Treasury, nor for the claim that they got their name from resembling a wine cask, or pipe of wine.〔 They were occasionally referred to as the roll of the treasury, or the great roll of accounts, and the great roll of the pipe.〔
The Pipe rolls are the records of the audits of the sheriffs' accounts, usually conducted at Michaelmas by the Exchequer, or English treasury.〔Warren ''Governance'' pp. 73–74〕 Until the chancery records began in the reign of King John of England, they were the only continuous set of records kept by the English government.〔 They are not a complete record of government and royal finances, however, as they do not record all sources of income, only the accounts of the sheriffs and a few other sources of income. Some of the payments that did not regularly fall under the Exchequer were occasionally recorded in a Pipe roll. Neither do the Pipe rolls record all payments made by the exchequer.〔 They were not created as a budget, nor were they strictly speaking records of receipts, but rather they are records of the audit of the accounts rendered.〔Richardson and Sayles ''Governance'' pp. 216–217〕 Although the rolls use an accounting system, it is not one that would be familiar to modern accountants; for instance until the end of the 12th century, no record was made of the total amount taken in by the sheriff of each shire.〔 In their early form, they record all debts owed to the Crown, whether from feudal dues or from other sources. Because many debts to the king were allowed to be paid off in installments, it is necessary to search more than one set of rolls for a complete history of a debt.〔Warren ''Governance'' pp. 76–77〕 If a debt was not paid off completely in one year, the remainder of the amount owed was transferred to the next year. They did not record the full amount of debts incurred in previous years, only what was paid that year and what was still owed.〔Bartlett ''England Under the Norman and Angevin Kings'' p. 198〕 Besides the sheriffs, others who submitted accounts for the audit included some bailiffs of various honours, town officials, and the custodians of ecclesiastical and feudal estates.〔Lyon ''Constitutional and Legal History'' p. 262〕
The earliest surviving Pipe roll, already in a mature form, dates from 1129–30,〔 and the continuous series begins in 1155–56,〔Coredon ''Dictionary of Medieval Terms'' p. 219〕 and continued for almost seven hundred years.〔Lyon ''Constitutional and Legal History'' pp. 112–113〕
Combined with the Domesday Survey, the Pipe rolls contributed to the centralisation of financial records by the Norman kings (reigned 1066–1154) of England that was ahead of contemporary Western European monarchies; the French, for instance, did not have an equivalent system of accounting until the 1190s.〔Chibnall ''Anglo-Norman England'' p. 126〕 The exact form of the records, kept in a roll instead of a book, was also unique to England,〔Clanchy ''Memory to Written Record'' p. 136〕 although why England kept some of its administrative records in this form is unclear.〔Clanchy ''Memory to Written Record'' p. 141〕 A set of Norman rolls, drafted differently, are extant in a few years for the reigns of Kings Henry II (reigned 1154–1189) and Richard I (reigned 1189–1199), who also ruled the Duchy of Normandy in France.〔Mason "Administration and Government" ''Companion to the Anglo-Norman World'' p. 139〕〔Mason "Administration and Government" ''Companion to the Anglo-Norman World'' p. 150〕 It is believed that the Norman rolls were started about the same time as the English, but due to lack of survival of the earlier Norman rolls, it is unclear exactly when they did start.〔Lyon ''Constitutional and Legal History'' pp. 220–221〕 An Irish Exchequer produced Irish Pipe rolls, and much like the English Pipe rolls, the earliest surviving Irish Pipe roll, that of 1212, does not appear to be the first produced.〔Frame ''Political Development'' p. 87〕
The ''Dialogus de Scaccario'' or ''Dialogue concerning the Exchequer'', written in about 1178, details the workings of the Exchequer and gives an early account of how the Pipe rolls were created.〔 The ''Dialogue'' was written by Richard FitzNeal, the son of Nigel of Ely, who was Treasurer for both Henry I and Henry II of England.〔 According to the ''Dialogue'', the Pipe rolls were the responsibility of the clerk of the Treasurer, who was called the clerk of the pipe and later the clerk of the pells.〔Chrimes ''Administrative History'' p. 60〕 FitzNeal wrote his work to explain the inner workings of the Exchequer, and in it he lists a number of different types of rolls used by the Treasury. He also describes the creation of the Pipe rolls and how they are used.〔Clanchy ''From Memory to Written Record'' p. 136〕 The ''Dialogue'' also states that the Pipe rolls, along with Domesday Book and other records, were kept in the treasury, because they were required for daily use by the Exchequer clerks.〔Clanchy ''From Memory to Written Record'' p. 151〕
The main source of income recorded on the Pipe rolls was the county farm, or income derived from lands held by the king.〔Lyon ''Constitutional and Legal History'' p. 164〕 Occasional sources of revenue, such as from vacant bishoprics or abbeys or other sources, were also recorded.〔Loyn (ed.) ''Middle Ages'' p. 266〕 The payments were made both in coin, or in objects, such as spurs, lands, spices, or livestock.〔Lyon ''Constitutional and Legal History'' p. 163〕 The only surviving roll from Henry I's reign also records payments of geld, a form of land tax dating from Anglo-Saxon times,〔Warren ''Governance'' p. 68〕 although after 1161 the Pipe rolls no longer record any payments of geld.〔Warren ''Governance'' p. 146〕 By 1166, the fines and other monetary income of the Assizes, or royal courts, began to be recorded in the Pipe rolls.〔Warren ''Governance'' p. 111〕〔Coredon ''Dictionary of Medieval Terms'' p. 23〕 Scutage payments, made by knights in lieu of military service, were also recorded in the Pipe rolls from the reign of Henry II on.〔Hollister "Significance of Scutage Rates" ''English Historical Review'' p. 578〕〔Coredon ''Dictionary'' p. 252〕
Although they recorded all income that came through the Exchequer, not all sources of income went through that office, so the Pipe rolls are not a complete record of royal income. They did include both regular income from the royal lands and judicial profits, as well as more occasional income derived from feudal levies, wardships, and ecclesiastical vacancies.〔Mortimer ''Angevin England'' p. 42〕 Another source of income recorded in the rolls was from feudal reliefs, the payment made by an heir when inheriting an estate.〔Bartlett ''England Under the Norman and Angevin Kings'' p. 164〕〔Coredon ''Dictionary of Medieval Terms'' pp. 237–238〕 A major source of income in the roll of 1130 is from the forests, under the Forest Law,〔Bartlett ''England Under the Norman and Angevin Kings'' p. 170〕 which was the royal law covering the restrictions imposed on non-royals hunting in areas of the country declared royal forest.〔Bartlett ''England Under the Norman and Angevin Kings'' pp. 239–240〕 However, royal income from taxation that was not annually assessed was not usually recorded in the Pipe rolls, nor were his receipts from lands outside England. Some payments went directly to the king's household, and because they did not pass through the Exchequer, they were not recorded in the Pipe rolls.〔
Expenditures were also subject to documentation in the Pipe rolls. Among the recorded expenditures are payments for carts and cart horses,〔Bartlett ''England Under the Norman and Angevin Kings'' p. 133〕 wages for royal servants, payments for improvements to royal manors and houses, royal gifts to persons,〔Bartlett ''England Under the Norman and Angevin Kings'' pp. 171–174〕 hunting expenses,〔 payments to acquire a governmental office,〔Huscroft ''Ruling England'' p. 159〕 payments to mercenaries,〔Bartlett ''England Under the Norman and Angevin Kings'' p. 254〕 and the costs of bags and casks to transport silver pennies about the kingdom.〔Bartlett ''England Under the Norman and Angevin Kings'' p. 373〕
Information about other subjects besides revenues also is contained in the rolls, including the movement of prisoners, which helps to identify which medieval castles were used as prisons.〔Heiser "Castles, Constables and Politics" ''Albion'' p. 20 footnote 8〕 The Pipe rolls also allow the identification of the custodians of royal lands and castles.〔Heiser "Castles, Constables and Politics" ''Albion'' p. 22 footnote 22〕 The clerks writing the rolls also used them as places to deride officials of the government, such as William Longchamp, who was the object of derision in the 1194 Pipe roll.〔Heiser "Castles, Constables and Politics" ''Albion'' p. 32〕
Certain areas did not report their income to the Exchequer, so they do not usually appear in the Pipe rolls, unless the lands were in the king's custody through a vacancy. These included the palatinates of Durham and Chester.〔Alexander "New Evidence" ''English Historical Review'' p. 719〕 The county of Cornwall also did not usually appear in the Pipe rolls, but it was not a palatinate.〔Alexander "New Evidence" ''English Historical Review'' p. 724 and footnote 2〕 Another problem with using the Pipe rolls for historical study is the fact that the chronological limits for the financial year varied from roll to roll.〔Barratt "English Revenue of Richard I" ''English Historical Review'' p. 636〕 In theory, they only recorded revenues from the previous Easter to Michaelmas of that financial year. However, the Pipe rolls often record payments made past Michaelmas, often up until the date the roll was actually compiled. Also, a few debts were not audited annually, but would instead have a number of consecutive years be investigated in one sitting and thus several years of payments would be recorded in one Pipe roll.〔

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Pipe rolls」の詳細全文を読む



スポンサード リンク
翻訳と辞書 : 翻訳のためのインターネットリソース

Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.