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DIALOGUE CONCERNING THE EXCHEQUER.
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served for all: that, whether he who does not pay be clerk or layman, he shall be deprived of the benefit until he render satisfaction. The same observance is regarded likewise in the case of every thing else that is due to the king, through any agreement, from the clergy—if, namely, they have neglected to announce the privilege of their standing and of free possession. Concerning those, moreover, who do announce it, learn what ought to be done, if it please thee, from discreet and God-fearing laymen; for I omit these things on purpose at i^resent, lest I be said to have dictated to the men of my condition my own rules and more gentle laws.

D. Thou did'st say, if I remember aright, that baronies or estates frequently come into the king's hands; I should wish thee, therefore, please to explain in what manner the income of escheats flows into the fisc; whether in one way or in different ways.

XXVII. That farms are to be answered for in one way and tuardships in another, and that the oath is to be given in different Wording.

M. When a barony or any great holding falls into the hands of the king, by his or by the president's mandate there are sent to it discreet men of both orders, who going through the different localities reduce the revenues of the same to a total, and agree that for this total the sheriff or some one else shall be bounden at the exchequer. When, therefore, he who has been appointed for this purpose renders satisfaction for this total in money, or writs and tallies, afterwards giving an oath that it is a true account, he deserves to be acquitted. And concerning it there shall be written this in the yearly roll: "such and such a one renders account for the farm of such an honour; in the treasury so much, and he is quit "; or "and he owes." But when the king has committed the custody of his escheat to the faith of some one in such wise, namely, that the latter is to pay the income from it into the exchequer, then, after the account has been made, the oath shall not be given in the aforesaid tenor of words; but rather to the effect that, as much as he has received from it in money or