Showing posts with label Irish exchequer. Show all posts
Showing posts with label Irish exchequer. Show all posts

Tuesday, April 21, 2015

The medieval exchequer at Carlow

The medieval exchequer at Carlow

Niall C.E.J. O’Brien


Introduction 

In medieval Ireland there was no fixed centre of government. No seat of government like a capital city which we would today think of as part of the furniture of a modern state. Instead the chief ministers and their civil servants travelled around the country conducting the various affairs of government. It was only the exchequer and the common bench which were normally located in Dublin, around the area of Dublin Castle. Yet even these were between 1361 and 1394 based in Carlow.[1] In this article we will record the history of the exchequer at Carlow and ask was this version of medieval decentralisation effective.

Yet decentralisation was not how officials in fourteen century Ireland saw the situation. Their idea of going to Carlow was to create a new capital. The choice of Carlow as the effective seat of government was made sometime before 1361. Dublin was the acknowledged seat of government since the early days of the Anglo-Norman invasion and many were happy to live and work there. The problem was the two areas of Leinster that remained under Irish control.

Land of Leinster

The Anglo-Normans had early in their invasion gained control of the much of Leinster. But two areas of the present day province stood out as Irish controlled districts: The Wicklow Mountains and the western fringes of Leinster bordering the Shannon. In the first area the Irish families of O’Bryne, O’Toole and MacMurrough, amongst others, were often attacked by the Anglo-Normans and the Irish were not too slow to return the visit. Yet still the newcomers failed to take control of the Mountains and Norman settlement seems to have stopped at the 600-foot level.

On the west side of Leinster, the newcomers initially made good settlements in modern Laois. Part of the area was included in Kildare and part in Kilkenny. Yet Irish families such as the O’More maintained a presence that grew as the English area declined from 1315. The further west into Offaly you went the less Anglo-Norman people you would find. Here families like O’Carroll, MacCochlan and O’Melaghlin kept up a real and ever present threat to the new order. Moving northwards into present day Westmeath and Longford other Irish families like McGeoghegan and O’Farrell came out from the declining Norman shadow as the fourteen century wore on. These Irish along the Shannon were aided and enbolded by a Connacht that from 1340 lost the little English identity that the Normans had earlier tried to impose.[2]

The location of Carlow was not just a convenient place from which to strike the Irish of the mountains or those along the Shannon but was a more natural place for the English to be. It was here along the Barrow River valley that the greatest colonisation of Anglo-Normans took place. Great towns like Kildare, Athy, Carlow, Kilkenny and New Ross grew up within its catchment area. This area from the motte of Ardscull, near Athy, to New Ross is known as the Carlow Corridor. One historian described the corridor as the cradle of the Anglo-Norman colony in Ireland.[3]

The exchequer moves to Carlow from Dublin

By September 30, 1361 Robert Holywood, one of the remembrancers of the exchequer, was already located in Carlow. He had with him a small armed force to defend the town and the exchequer offices within. A few days later, on October 19, the sheriff of Dublin was ordered to provide two strong carts to transport tables and other necessities to Carlow. Materials were also needed to rebuild the castle and provide further office accommodation for the exchequer.[4]

It was intended that during the Michaelmas term of 1363 that the common bench would relocate to Carlow. This decision was subsequently postponed as there were as yet no facilities to store the rolls in the town. Concerns were also expressed that the town was not a safe location for the bench as the Irish made frequent attacks. Further bad news came to postpone the transfer when the exchequer temporarily returned to Dublin.[5]

By 1364 the exchequer had returned to Carlow yet it was not a safe homecoming. The newly appointed treasurer, John de Troy, was given three men at arms and six arches for his protection. The patent roll said that this was for the duration of the war. Yet the same document freely admitted that ‘the place of the exchequer of Ireland at Karlak, being as it were on the frontier of the Irish rebels, there is no safe access to it by the king’s lieges’.[6]

Medieval exchequer at work 

Complaints and problems

Other exchequer officials complained about the scarcity of provisions and that the price of food was unreasonably high. During periods of high military activity like in 1306 and in 1362 the price of certain commodities like wine increased considerably. Lionel of Clarence had to introduce a maximum selling price for wine in 1362 at eight pence a gallon. Two years later in 1364 the government had to introduce an ordinance to regulate the price of corn, meal, peas, beans, salt and charcoal.[7] Despite these measures the cost of living in Carlow still generated complaints from exchequer officials. During the financial year 1364-1365 the government paid gifts and rewards to various ministers to compensate them for this high cost. This compensation was also to cover the loss incurred when Carlow was recently burnt and destroyed by the king’s enemies.[8]

In the following financial year further extra payments, amounting to £38 12s 6d were paid to fifteen exchequer officials. This equals to a 50% increase onto their normal annual fee and salary. Examples of such payments include John Hurst, chancellor of the exchequer, who got £1 13s 4d onto his annual fee of £3 6s 8d; Robert de Holywood, chief baron, got £10 onto his fee of £20 while Thomas de Quikeshull, chief engrosser, got an extra £5 onto his annual fee of £10.[9]

These wage increases did not solved the cost of living issues at Carlow. One could even say that the increases only encouraged local suppliers to increase their prices and so get the maximum amount of an official’s wages. In 1373 complaints were made that the sellers of bread, meat, beer, hay and wheat-straw were continuing to charge excessive prices. Female brewers were particularly singled out as leading the vanguard with high prices for poor product. It was said that these female brewers were selling weak beer at 1½d per gallon. Officials calculated that with the going price for oats and malt in the Carlow area it was possible to sell good beer for 1d per gallon. In response the barons of the exchequer issued an ordinance to set maximum selling prices for corn, poultry, eggs, hay and animal meat.[10]

This ordinance seems to have had limited effect or enforcement was not rigorous enough to effect change. In the financial returns for the year 1375-1376 we learn that life in Carlow was still a very costly affair. In response the government again increased wages. The wages of all exchequer officials with the exception of the treasurer were doubled after the move from Dublin to Carlow. This was because life in the marches was more expensive than if the exchequer stayed in Dublin. In the foregoing year, extra payments amounted to £77 18s 4d.[11] In the eight years to September 1384 a total of £865 12s 9½d was paid in extra wages to exchequer officials. This payment for the most part was to cover their stay at Carlow.[12] In the following eight months to April 1385 these extra payments amounted to £62 11s 1d.[13] The two years up to May 1388 saw £259 17s 6d paid in extra payments.[14] In the fifty months up to September 1393 £267 1s 8d was paid in extra payments to exchequer officials.[15]

Some of the report costs of the Carlow exchequer would have occurred even if the exchequer stayed in Dublin. For example in April 1385 there was included in the annual cost of parchment, wax and ink, a bill for new gates for the town of Carlow with new locks and other necessities.[16] The town may well have needed these new gates even if no government offices were within. If the exchequer stayed within Dublin such renewal and maintenance expenses would also have occurred.

Many years before, during the Bruce invasion of Ireland, Martin de Fyssacre was charge with five crossbowmen to defend the exchequer house because of a threat by Irish felons to burn the house. This charge cost £14 for the one year from April 30, 1316 to March 31, 1317.[17] During the War of Independence (1919-21) the Irish felons successfully burnt one the exchequer houses when they burnt the Custom House in Dublin.

Carlow Castle - home of the medieval exchequer

Difficulties of collect taxes

The more central location of Carlow in the English part of Ireland did not always help in the collection of taxes. In 1375 a jury swore that the citizens of Cork could not come to the exchequer without ‘a great posse of armed men’ because of various tribulations and ‘risks of the roads’.[18]

Many government and county officials gave various excuses over time, for not going to the exchequer at Carlow. In 1373 the new seneschal of Meath, James de la Hide, could not go to take his oath there because of the threat of imminent war in Meath. One of the barons of the exchequer, William de Karlell, had to go to Tristernagh to administer the oath.[19]

Some excuses for not going to Carlow did have some merit. In the spring of 1374 the sheriffs of Cork and Limerick said they could not come to the exchequer because of local wars and the dangerous roads. These excuses didn’t always have firm foundation. An inquiry by the exchequer found that no wars of consequence occurred in those counties and the bishop of Limerick was able to get to Carlow without too great a difficulty. Yet by May serious war gripped Limerick and Clare.[20]

Carlow in the land of war

During the 1370s the peaceful life around Carlow became threatened once again by the rebel Irish nations of MacMurrough and O’Byrne. In 1373 MacMurrough attacked Carlow and took the constable of its castle prisoner. Reinforcements were ordered by the council to Carlow while Robert de Assheton, chancellor of Ireland and justiciar made a parley with the Leinster Irish.[21] The treasurer, Master John Colton ordered that Roger Gabiard and 23 companions stand guard in a ward at Carlow from October to December 1373 to defend the town and the exchequer within. This cost amounted to £31 16s in wages at 6d per day.[22]

In those troubled times, payments to officials were delayed in processing while extra money had to be paid to exchequer officials at Carlow. During the financial term of 1372-1375, Master John Colton, treasurer of Ireland, was paid £100 to cover arrears in his annual pay of £40 plus extra money for his expenses while at Carlow. In the same financial term, a total of £245 11s 3½d was paid to ministers as an extra to their normal pay because they attended the Carlow exchequer.[23]

Other exchequer officials gave what was to them very costly support to the exchequer at Carlow. In the financial year 1375-1376 we learn that William, son of Simon Lawless, clerk, had supported the exchequer for the past seven years, both in vacations and when open for business. This support was providing six horse and foot soldiers to defend the exchequer and the wider population. During the recent attack on Carlow, William’s house and goods were burnt with the result that William couldn’t maintain himself or his men. The government granted him £6 13s 4d as compensation and as a reward for past services.[24]

Approaching the end days at Carlow

In November 1386 Arthur McMurrough was admitted to the king’s peace and the exchequer at Carlow could do their job without threat of war. McMurrough was to pay 20 marks per quarter while at peace. Some of this money arrived at the exchequer and when in October 1390 McMurrough again was admitted to the king’s peace some hopes of better times to come were raised. Yet no sooner was this done than life came crashing down again. By July 1391 a year of arrears was due and McMurrough broke the peace. In that year we are told that McMurrough and O’Kerwill planned a general conquest of County Carlow.[25]   

Cost of the exchequer staying in Dublin

Having observed the costs and extra costs of the exchequer at Carlow it is well to note that there were costs in having the exchequer in Dublin also. Despite the size and aura that surrounds the place and name of Dublin Castle, the exchequer did not meet in the facility. Instead it operated from buildings in the suburbs. During times of conflict bags carrying documents and coffers had to travel between the castle and the exchequer twice a day. In the Michaelmas and Hilary terms of 1317 this travel cost 11s 4d. In quieter times the bags were only carried at the beginning and end of each term at a cost of only 1s.[26]

Following the burning of the Dublin suburbs by the Scots in 1316 the exchequer started from Easter term 1317 to rent some houses in the city centre from Robert de Wyleby at £5 per annum.[27] Robert de Wyleby was an important person in medieval Dublin. He first appears as a citizen in 1282 and by 1311 was a witness and member of the commonalty.[28]

This situation continued for many years. Robert de Wyleby was paid rent from Easter 1317 to the start of 1331.[29] From Easter term 1331 Alice, the widow of Robert de Wyleby continued to receive the rent of £5 for the few houses.[30] The records show that Alice de Wyleby got £2 10s in the Easter term and another £2 10s in the Michaelmas term of each subsequent year from 1331 to 1339.[31]

The records between 1339 and 1346 do not record any rent paid for buildings used by the exchequer. In the period from Christmas 1346 to Easter 1347 Walter de Istelep was paid £2 for rent while from June 24, 1347 to Michaelmas 1347 John Taillour received £2 rent for the exchequer houses.[32] There after John Taillour got the rent. The amount of this rent varied through the years. In 1347-49 John Taillour got £6; in 1349-50 £5; in 1350-56 £24 (i.e. £4 per year); in 1356-57 £4; in 1356-58 £6 (still £4 per year); in 1358 £2; and in 1359-60 £4. With the exchequer move to Carlow the rent fell in 1360-61 to £2.[33]

When the exchequer went back temporarily to Dublin in 1363 John Taillour got the rent he previously received and arrears since Easter term 1361 which amounted to £8 in total. In 1364 the exchequer relocated to Carlow again and John Taillour received no money for renting houses to the exchequer.[34]  
   
The exchequer leaves Carlow

The exchequer stayed in Carlow until 1394. On October 2, 1394, King Richard II arrived at Waterford. Here he stayed for three weeks before moving northwards along the Carlow Corridor. On October 28 he attacked the MacMurrough in the woods around Leighlin and two days after the Irish of Leinster submitted.[35]

Richard summoned a parliament for Dublin on December 1. We have no account of its deliberations. Before the parliament met an executive decision had already been made to remove the exchequer and common bench from Carlow to Dublin.[36]

The exchequer stayed in Dublin for many of the succeeding years as the area under its effective control decreased. Sometimes it did venture out beyond the city walls. The financial accounts for 1444 to 1446 record that the exchequer held proceedings at Drogheda. It appears the exchequer stayed there for three days at a cost of £26 15s 9d. This cost did not include wages but rather referred to the material costs such as carting the books from Dublin and building facilities in the town along with pasturing five cows for the three days among other items.[37] 

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[1] Jocelyn Otway-Ruthven, A history of Medieval Ireland (Ernest Benn, London, 1980), p. 160
[2] Jocelyn Otway-Ruthven, A history of Medieval Ireland, pp. 286-7
[3] Linda Doran, ‘Lords of the river valleys: economic and military lordship in the Carlow Corridor, c.1200-1350: European model in an Irish context’, in Lordship in Medieval Ireland: Image and Reality, edited by Linda Doran and James Lyttleton (Four Courts Press, Dublin, 200), p. 99
[4] Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 287
[5] Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 287
[6] Calendar of Patent Rolls, Edward III, 1364-1367, p. 23; Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 287
[7] Philomena Connolly, ‘The Irish Memoranda Rolls: Some Unexplored Aspects’, in the Irish Economic and Social History Journal, vol. 3 (1976), p. 67
[8]Philomena Connolly (ed.), Irish Exchequer Payments (Irish Manuscripts Commission, Dublin, 1998), p. 516; Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 287
[9] Philomena Connolly, Irish Exchequer Payments, p. 524
[10] Philomena Connolly, ‘The Irish Memoranda Rolls: Some Unexplored Aspects’, in the Irish Economic and Social History Journal, vol. 3 (1976), p. 67
[11] Philomena Connolly, Irish Exchequer Payments, pp. 539-40
[12] Philomena Connolly, Irish Exchequer Payments, p. 542
[13] Philomena Connolly, Irish Exchequer Payments, p. 544
[14] Philomena Connolly, Irish Exchequer Payments, p. 545
[15] Philomena Connolly, Irish Exchequer Payments, p. 547
[16] Philomena Connolly, Irish Exchequer Payments, p. 544
[17] Philomena Connolly, Irish Exchequer Payments, p. 240
[18] Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 295
[19] Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 302; Elizabeth Dowse & Margaret Murphy, ‘Rotulus clauses de anno 48 Edward III – a reconstruction’, in Analecta Hibernica, no. 35 (1992), p. 118
[20] Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 303
[21] Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 302
[22] Philomena Connolly, Irish Exchequer Payments, pp. 530, 539
[23] Philomena Connolly, Irish Exchequer Payments, p. 532
[24] Philomena Connolly, Irish Exchequer Payments, p. 537
[25] Charles McNeill (ed.), ‘Harris Collectanea’, in Analecta Hibernica, No. 6 (1934), p. 447
[26] Philomena Connolly, Irish Exchequer Payments, pp. 242, 250
[27] Philomena Connolly, Irish Exchequer Payments, p. 255
[28] John T. Gilbert (ed.), Calendar of Ancient Records of Dublin (19 vols. Dublin, Joseph Dollard, 1889-1944), vol. 1, pp. 106-7, 110-2
[29] Philomena Connolly, Irish Exchequer Payments, pp. 259, 262, 268, 275, 278, 284, 286, 292, 300, 304, 312, 316, 323, 331-2
[30] Philomena Connolly, Irish Exchequer Payments, p. 338
[31] Philomena Connolly, Irish Exchequer Payments, pp. 338, 344, 348, 367, 372, 382, 388, 401, 612, 619
[32] Philomena Connolly, Irish Exchequer Payments, p. 424
[33] Philomena Connolly, Irish Exchequer Payments, pp. 389, 430, 439, 477, 490, 503, 508  
[34] Philomena Connolly, Irish Exchequer Payments, pp. 510, 514
[35] Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 327
[36] Jocelyn Otway-Ruthven, A history of Medieval Ireland, p. 327
[37] Philomena Connolly, Irish Exchequer Payments, p. 583

Saturday, November 30, 2013

The building, fixtures and fittings of the medieval Irish Exchequer

The building, fixtures and fittings of the medieval Irish Exchequer


Niall C.E.J. O’Brien

James Lydon previously wrote that ‘Building in medieval Ireland has so far received little attention from historians, except for those interested in art and architecture’.[1] The study of construction costs and the use of labour had not developed as much due to the lack of source material. Yet Lydon showed that sources do exist. In the same article cited above he printed a record of repairs made to St. John’s parish church in Dublin. This showed how much was paid to carpenters, plasters, white-washers and one mason. The quantity and cost of materials was also made known.[2] This article will examine what construction story we can get about the medieval Irish Exchequer.


The medieval Dublin Exchequer

The exchequer was the chief financial institution in medieval Ireland.[3] It is supposed that from the day Prince John was made Lord of Ireland arrangements were put in place for an office to collect and distribute the revenue of the country. By 1200 this office was known as the exchequer. In those early days the exchequer was headed by the justiciar while the effective head was merely the clerk in charge of the exchequer. By 1217, the then clerk, John of St. John, was accorded the title of treasurer. From that time the head of the exchequer was known as the treasurer.[4]

The exchequer was divided into two departments. The upper exchequer was, in effect, a court of audit where the county sheriff or his representative came to have his account audited on an annual basis. The lower exchequer, also known as the exchequer of receipt, was where the day-to-day financial work of government was conducted. Here money was received and payments made.[5] Not all government income and expenditure was handled by the lower exchequer. The treasurer often issued instructions to local government officials to pay expenses out of local revenue.[6] 

The exchequer buildings
   
In the early days of the English administration of Ireland the location of the exchequer offices is unknown. Dublin castle would be the obvious location as it quickly became the centre of the English administration. In 1252 exchequer officials sought armed protection as they were molested by the Irish and others as they carried money from place to place.[7] By the 1270s the evidence would suggest that the exchequer was located outside Dublin castle. In the early thirteen century the exchequer offices had moved outside the walls of Dublin city and into the suburbs.

The Round Tower at Dublin Castle by William Murphy

From 1270 we start to get notices of expenditure on the upkeep and maintenance of the exchequer offices. Walter the clerk and Geoffrey de Lyvet were paid £15 in the financial term of 1270-72 for works on the houses of the exchequer.[8] The nature of these works was unspecified.
    
In 1276-7 more detailed information is given. Thomas the carpenter and John the mason carried out various works to the exchequer buildings. They were paid £4 13s 1½d and £10 16s 8d respectively. A further £2 11s 5½d was spent on purchasing lime. An additional £9 4s was spent on purchasing timber and lime along with the transporting costs of same to the building site. Peter the smith received £1 6s 8d for his involvement. We are told that this expenditure was on repairs to the exchequer houses.[9] If repairs were the proper description than a group of buildings must be standing and in use by the exchequer as their offices by 1276.
    
In the following year £39 1s ½d was paid out for unspecified repairs to the exchequer. John the mason received 7s for various works in the same year. One specified expense was to Peter the smith of 6s for making a window for the exchequer building.[10] The issue of windows will be discussed later in this article. 
    
In Michaelmas term 1278 unspecified works were carried out in the exchequer to the amount of 18s 8d.[11] In the same term 2s was paid in rent for a piece of ground near the exchequer. It is not clear if this piece of ground was used by the exchequer or just happened to be nearby. The reference would suggest that the exchequer offices were at a separate location to Dublin castle. The same accounts talk of a chapel at Dublin castle and a chapel at the exchequer which would support the idea of two separate locations.[12]
    
In the Hilary term of 1283 Thomas Burell spent £1 on works at the exchequer by order of the treasurer. During the Baptist term of 1284 Burell spent £11 16s 8d on various works at the exchequer. Later in 1284 Burell spent a further £5 on the exchequer buildings.[13] In the same year of 1284 a piece of ground near the exchequer was purchased by the government from Edward Colet for 60s.[14] We are not told if this piece of ground became part of the exchequer buildings or was used for other purposes.
    
Between Trinity 1292 and 14 February 1293 Stephen de Exeter and Master Adam de Claverle carried out repairs to the houses of the exchequer. They were paid £12 7s ¾d but it is not stated if this was all wages or wages plus materials used. Similar repairs to the exchequer houses were carried out under John de Ideshale and Master Adam de Claverle, the king’s carpenter, between 14 April 1293 and 27 February 1294. For this work they received £6 13s 11¾d.[15] The nature of the work is unspecified but if it took nearly a year to complete it would seem to be more than just a leaking roof.
    
Sometime between 1292 and 1294 a proposal was made by order of the king to build a new house in the courtyard of the exchequer. Timber and boards to the value of £4 13s 5d were purchased for the job. Yet by June 1294 the materials remained in the courtyard without any notation of when construction would begin.[16] It is not only modern governments who waste taxpayer’s money on building projects that are never built. This reference to a courtyard of the exchequer would further support the idea that the exchequer was at a separate location to Dublin castle.
    
Regular and irregular minor repairs continued at the exchequer such as making a bench of boards and repairing a door which cost 5d in 1296.[17]  
   
The exchequer outside in the suburbs

By the early years of the thirteenth century the location of the exchequer offices is given as outside the city walls, in the Dublin suburbs. The exact location is not clear but somewhere around St. Patrick’s Cathedral would seem the likely place. In peaceful times the suburbs must have been an enjoyable environment for the exchequer officials in work in; away for the dirty and cramped conditions inside the city. But this was medieval Ireland where peaceful times never lasted for long. 

In the years 1313-14 the records of the exchequer were carried from Dublin castle to the exchequer offices at the beginning and end of each term. But by the first half of 1315 this had changed. Now the records and money of the exchequer had to be carried every day between the exchequer buildings and Dublin castle because of the state of war across the country. As an additional security measure a blower horn, costing 10d, was purchased for the garrison at the exchequer in give warning to the castle that the former was under attack.[18]

Renting buildings for the exchequer

On 25th May 1315 Edward Bruce, brother of the Scottish king, Robert Bruce, landed with an army at Larne. He was soon joined by many Irish families. A combined English and Irish army led by the Earl of Ulster marched north but after defections was defeated in battle. By November Edward Bruce had secured most of Ulster and marched into Meath. In late February 1316 the Scots were within sight of Dublin. To protect the city the citizens pulled down the buildings outside the north wall and built a new north wall along the present-day south quays. On the night of 23rd February the western suburbs about Thomas Street were burnt to prevent the Scots from using the area as a base to assault the city. This burning of the suburbs was a pre-arranged defence measure. In the evnt Edward Bruce did not attack Dublin but moved south to ravage Leinster.[19]      

Drawing of Dublin in February 1317 with the suburbs on fire (top right) by Stephen Conlin

It would seem that the exchequer offices were located in the burnt western suburbs as following the burning the exchequer moved location to within the city. Here they rented a few houses from Robert de Wyleby (and later his widow Alice) at £5 per annum from Easter 1317 onwards to 1339.[20] The location of the exchequer within the city is unclear. In 1318 Osbert le Mareschal rented a plot of ground beside his own tenement, from Dublin city council, which plot was near the exchequer.[21] Yet it is still not possible to identify this location.

But even within the city the exchequer was not safe. Between 30 April 1316 and 31 March 1317 Martin de Fyssacre was assigned to supervise the watch at the exchequer with the help of 5 crossbowmen (wages of 2d per day). Their mission was to protect the exchequer against Irish rebels who threatened to burn the exchequer buildings.[22]

The practice of the government renting houses from the citizens of Dublin for offices was not always appreciated. In 1363 the citizens complained to the king that government officials occupying lodgings against their consent and by force take and carry away their goods and chattels in return for which the officials give little or no payment. This was against granted royal charters. In response Edward III commanded the chancellor and treasurer to correct any wrongdoing and prevent such violations in the future.[23]

New exchequer buildings

In 1339 the exchequer moved out of the houses it was renting from Robert de Wyleby and his widow, Alice. Instead of going into new purpose built offices, the exchequer rented a number of houses from Walter de Istelep, and later from John Taillour.  Walter de Istelep was treasurer and head of the exchequer in the 1320s before he was dismissed on corruption charges.[24] In 1323 Walter de Istelep was granted piped water to his house on High Street by the Dublin city council but it is unclear if this was the later location of the exchequer offices.[25] In the chamberlain’s account roll for 1346-8 Walter de Istelep and after June 1347 John Taillour are paid rent money for the houses of the exchequer. This rent was at £4 per annum and was continued onwards to Easter 1363.[26] The one pound reduction in the rent must have influenced the move or was it an ex-treasurer trying to use his influence to get an important government contract. We may never know for sure.

Map showing High Street where Walter de Istelep had a house. Site number 1 is Dublin Castle

The issue roll of 1339-41 records a payment of 1s 2d for the carriage of bags and coffers from the old exchequer to the new exchequer in which the king’s pleas of the exchequer and the bench were held. It is not clear if the new buildings had designated sleeping quarters for officials or visitors. In 1359 it was noted that John More stayed continually by day and night at the exchequer doing the king’s business.[27]

After 1363 the exchequer moved its offices to Carlow. The story of the exchequer at Carlow is expertly told by Philomena Connolly in an article entitled: ‘The head and comfort of Leinster: Carlow as the administration capital of Ireland, 1361-1394’, in Carlow in History and Society, edited by Thomas McGrath (Geography Publications, Dublin, 2008). In 1394 the exchequer returned to Dublin with the continued contraction of the English colony.

Multiple building works

From 1280 the expenditure of exchequer buildings is included with the expenditure on Dublin castle and with the nearby king’s mill. It is extremely difficult at this juncture to separate the total building expenditure and say how much was spent on the exchequer offices. The following amounts were spent on repairs and maintenance along with unspecified works between 1280 and 1304.

Michaelmas 1280 = £4 3s 4d at the exchequer and Dublin castle[28]
Easter term 1281 = £45 11s 19¼d at the exchequer and Dublin castle[29]
St. John the Baptist term 1281 = £49 12s 12d at the exchequer and Dublin castle[30]
St. John the Baptist term 1282 = £1 7s 11½d at the exchequer and Dublin castle[31]
St. John the Baptist term 1283 = £3 8s 9d at the exchequer and Dublin castle[32]
Hilary term of 1284 = £38 6s 11½d at the exchequer and Dublin castle[33]
Trinity term 1297 = £20 at the exchequer and Dublin castle[34]
Easter term 1298 = £20 at the exchequer and Dublin castle[35]
Trinity term 1299 = £10 at the exchequer and Dublin castle[36]
Trinity term 1304 = £30 at the exchequer and Dublin castle[37]

From 1306 John Sampson was supervisor of the works at the exchequer and Dublin castle with the additional responsibly for the king’s mill. These three places were in partial ruins by Trinity term 1306 and £27 2s 3d was spent in repairs. In 1309 John Sampson spent £55 12s 16d between the three locations on repairs to the houses of same that were ruined. The enrolled accounts record that Sampson expended £75 13s 4d at the three locations.[38]

From 1310 Thomas Bolace was supervisor of the works at the exchequer along the king’s mills and Dublin castle. In 1311-12 Thomas Bolace spent £5 6s 8d on repairs to the houses at the exchequer, castle and the king’s mills. Some of these houses were in a ruinous condition. Between July and October 1312 the enrolled accounts record that Bolace spent £40 6s 8d at the exchequer, Dublin castle and the king’s mills.[39]

By Michaelmas term 1317 John Sampson was again keeper of the works at Dublin castle and at the exchequer. Between then and Trinity term 1318 Sampson spent £16 7s 6d on repairing the houses of the castle and exchequer along with other works. In 1318 Sampson spent £4 4s 8d on repairs to houses at the exchequer and the castle along with new works at the latter location.[40]

From Michaelmas 1318 to Trinity 1319 John Sampson spent £19 10s 4d on various unspecified works at the exchequer, Dublin castle and the king’s mills beside the castle. Later in 1319 Sampson spent £17 10s 3d between the exchequer and the castle. Between Michaelmas 1319 and Easter 1320 an additional £27 8s 8d was spent on works at the exchequer and the castle.[41]

After 1320 there is a gap in the records until 1341-43 when William de Barton, clerk, is mentioned as keeper of the works at the exchequer and Dublin castle. Between the two places de Barton expended £40 on various repair jobs.[42]

In the years 1343-4 John de Wylton, keeper of the stores at Dublin castle, expended £15 on repairs to the houses at the exchequer and the castle.[43] Between October 1344 and November 1345, John de Carleton expended £27 11s 1d on various projects as keeper of the works at the exchequer and Dublin castle.[44]

During 1362-4 John Scrope acted as keeper of the works at the exchequer and at Dublin castle where he was also keeper of the stores there. In that time he expended £267 9s 11¼d on various repairs at the exchequer and at the castle.[45]

Windows

In the 1277/78 year Peter the smith was paid 6s for making a window for the exchequer building. A general bill of £2 7s 3¾d for works at the exchequer included the purchase of timber and making of glass windows. Later in Easter term 1282 Brother Robert de Chester, glazier, was paid £3 for glazing the windows of the exchequer.[46] Brother Robert must have had a lot of work to do. At Exeter cathedral in 1280 the glazier got 4s 6d for doing one window.[47] The normal wage of glazier John Anstey, in the 1340s, was about 2s per week.[48]

The glass windows were very expensive in medieval times. Only the richest cathedrals, abbeys and temporal lords could afford glass windows. During the 1270s and 1280s the Dublin government was showing off its power by installing such windows. It is not known where this glass came from. In 1318 Exeter cathedral purchased glass from Rouen in France.[49]

Yet within a few years the cost of the Scottish war was diverting the revenue of the Dublin government. From 1300 canvas is used instead of glass. During Hilary term 1300 the window in the hall before the bench of the justices was repaired and canvas was brought for the same window. During Hilary term 1304 the window beside the bench where the justices sat was repaired at a cost of 10d.[50]

After the Bruce invasion and the famine of 1316-1318 the government’s available revenue for its building repairs had declined. Thus in the winter of 1319-20 a sum of 4d was spent on mending canvas for the windows of the exchequer and in repairs to the same windows. In 1322 another 6d of canvas was purchased to cover the windows.[51]

During the period of Michaelmas 1323 and Hilary 1324 four windows in each exchequer were covered with 5 ells of canvas. The purchase of nails and leather, along with the payment to a workman who carried out the job, cost 2s 1d. It is presumed that the cost of the canvas is also included with this amount but the accounts are not clear on this fact.[52] More detailed accounts are given in 1327 for window repairs but the number of windows was not unspecified. Six ells of canvas was purchased (2s), along with nails (4d) and leather (1d). A workman received 5d for covering the windows with the canvas.[53]

The government’s revenues were not always in decline as shown in the fifteenth century. Between 1424 and 1426 lead, tin, and iron bars were purchased for the glazed window of the receipt exchequer. The cost of this work is unknown as it was included in the general running costs of the exchequer (totalled at £30 10s 5d).[54]

Floor coverings

The use of straw and rushes to cover the floors of the exchequer was a regular expense. Civil servants with cold feet are not happy bunnies. At Easter term 1296 the cleaning of the houses of the council, the receipt and the barons with the purchase of straw cost 5d. In the following Trinity term the same cleaning job was done with the purchase of rushes instead of straw at a cost of 8d. In 1298 cost of purchasing rushes for the exchequer houses was 3d and increased to 4d in Trinity term 1299. By these figures the use of rushes sounds more expensive than straw. Yet a long seat of straw brought for the house of the council in 1299 cost 6d.[55]

The cold, bare flag stone floor at Barryscourt Tower House, Carrigtwohill. Exchequer officials kept their feet warm with straw and rushes.

By 1299 it would seem that the price of straw had increased since 1296. At Easter term 1299 5½d was spent on straw for the houses of the barons and the receipt without any mention of the cleaning bill and more straw was purchased in Michaelmas term.[56]

By Hilary term 1302 the cost of straw for the houses of the barons and the receipt had risen to 8d. In 1304 it cost 7d to buy straw for two of the exchequer houses.[57] In 1305 the same cost of 7d for straw for the two houses was spent but divided into two payments of 4d and 3d. But this was added to in Michaelmas 1305 with a further expense of 9d for straw.[58]

In Trinity term 1306 the sum of 8d was spent on rushes for the two exchequer houses but in the Michaelmas term they reverted to straw at a cost of 6d. In Hilary term 1307 the cost of straw for the two houses had increased considerably to 1s or 12d.[59] In Easter term 1307 officials purchased rushes instead of straw. It is difficult to know if there was much in the way of savings in this change as the bill (total 1s 3d) included mats for the exchequer benches.[60] In 1308 straw and rushes were purchased for the two exchequers to the value of 1s 7d. In 1309 straw and rushes were again purchased for the floors of the two exchequers. The cost for that year was 2s 1d.[61]

Between Michaelmas 1311 and Trinity term 1312 straw, rushes and mats were purchased for both exchequers at a cost of 3s.[62] In 1318 four pence was spent on rushes for the two departments of the exchequer.[63]

In the autumn of 1325 the sum of 4d was spent on straw. In 1326 straw, rushes and mats were purchased costing 1s 9d for both the upper and lower exchequer. In the two terms of Michaelmas 1331 and Trinity 1332 straw worth 11½d was purchased for the two departments. In 1356-8 rushes and straw, worth 2s 2d for both exchequers.[64]

Furniture

Accounts of furniture at the exchequer are few. In 1318 mats costing 8d were purchased for covering the benches in both exchequers. In 1323 six pence was expended on mending and repairing three bench seats in the exchequer of receipt.[65]

Locks and keys

Having good locks and keys was an important expense at the exchequer. In the financial year 1274-5 the sum of 6s 8d was spent on keys for the works of the exchequer.[66] The Michaelmas term of 1278 saw 2s spent on making locks and keys for a chest in the treasury of Holy Trinity.[67] In Michaelmas term 1281 2s was spent on the repairs of weights along with the books of the exchequer and locks of the door and chest in which the treasurer was place.[68]

In 1292 eight new locks were purchased at 8d for the lot. More substantial locks were purchased in 1298 when four locks were purchased for various doors at the exchequer at a cost of 7½d. During Trinity term 1299 10d was spent on locks for various doors in the exchequer and in buying cords for the louvers. In the following Michaelmas term 4d was spent on the same cords. At Michaelmas 1303 two new locks were purchased for 1s 8d. One of these was for the great door of the exchequer while the other was for the chest where the king’s money was kept.[69]
    
During Trinity term 1307 four new locks were purchased for the doors of the exchequer of receipt while another lock was got for the remembrancer’s coffer. At the same time other locks were repair for a total bill of 3s 10d.[70] In 1308 a new lock was purchased for the exchequer door. At the same time two keys for the door of the chamber to the exchequer of the receipt were made. The full cost of these works was 9d. These new security measures were taken because of the threat of war in Leinster. During Trinity term the exchequer records were carried between the castle and the exchequer buildings every day.[71] In normal times this conveyance would be only at the start and end of each term.

In 1309 an additional two new locks were purchased (1s 1d) for the doors of the exchequer.[72] In 1311 a lock in the receipt exchequer cost 4d to repair.[73] In 1312 and 1313 new locks and keys were brought for various chests and strongboxes in the exchequer of receipt. At the same time old locks were repaired. The total cost of these works came to 3s 8d.[74] In 1318 2s 6d was spent on five locks for closing two chests in the exchequer of the receipt along with five keys.[75]

In 1327 1s 2d was spent on repairing and mending various locks at the exchequer and Dublin castle. A further 6d was spent for making 2 keys and repairing 4 locks.[76] In the two terms of Michaelmas 1331 and Trinity 1332 three keys and locks were purchased for the coffers of the treasury at the exchequer and the repair of other locks and keys. The total cost was 1s 6d. In the same period straw worth 11½d was purchased for two departments of the exchequer.[77]

In the accounts for 1348-9 a sum of 3s 4d was expended on the purchase of locks and keys and the repair of old locks. The same account mentions 4s 2d spent on repair of various works at the exchequer. Other such expenditure was made in later times such as 1353-4 when 1s 6½d was spent on repairs to locks and keys at the exchequer and at Dublin castle.[78]

Secure chests

Many of the locks and keys were to secure storage chests. In 1322 ten pence was spent making a cask with wickets and the purchase of a lock for same. This was to hold the rolls of the liberty of Trim which had come into the king’s hand. In 1431 a large chest in which the exchequer seal was kept was repaired at a cost of 1s.[79]

Weights and books

In Michaelmas term 1281 2s was spent on the repairs of weights along with the books of the exchequer and locks of the door and chest in which the treasurer was place.[80]

In 1324 a striped cloth (£3) was purchased for covering both exchequers. It is this kind of striped cloth that is depicted on an illustration of the exchequer which adores the cover of Irish Exchequer Payments by Philomena Connolly. The cutting and sewing of this cloth cost 2s 2d.[81] New cloth was purchased around 1327-31 for the great exchequer and for the exchequer of receipt. This cost of this cloth is unclear as it was included in the total figure for exchequer minor expenses covering those years. This total was £53 10s 9d.[82] In the years 1341-43 a new and uncut striped cloth was purchased for both exchequers and together with its cutting cost £3 1s in total.[83] Another striped cloth was purchased in 1355-6 for £3 14s 7d to cover both exchequers. Another new striped cloth was purchased for both exchequers in 1362-4. The cost of this cloth is unknown as it was included in the total figure which included many other items.[84]

In the time from February 1365 to September 1366 two striped cloths were purchased for £7 11s 7d. These were for use in both exchequers. In 1439-42 eight yards of striped cloth was purchased for the exchequer but unfortunately the cost was included in the figure for general expenses.[85] The striped cloth was used to calculate the various accounts and make sure the sums add up. 

Drawing of the exchequer in the 15th century with the striped cloth in chequered pattern which gave the institution its name.

The chapel of the exchequer

The earliest reference to a chapel at the exchequer offices is from about 1270 when the chaplain of same was paid 100s for one and a half years pay. In 1274 a half mark was paid for a chest to hold the chaplain’s vestments.[86] In 1323 a sum of 7d was spent on covering a missal and a gradual in the chapels of the exchequer and at Dublin castle with white leather. A few years later in 1331 a towel worth 3d was purchased for the chapel altar.[87]

The purchase of wax for candles in the exchequer chapel and in the separate chapel at Dublin Castle was a regular expense. In 1277/78 a sum of 6 shillings was spent on wax for both chapels. In the same year 3 shillings 9 pence was spent buying wax for the burial of Michael, the chaplain of the exchequer, who died while on the king’s service. In 1430 bread, wine and wax was purchasing (costing 3s) for a friar to celebrate divine service in the exchequer chapel.[88]

The chapel would be used at the start of every day to give blessing on the officials and their work. Before exchequer officials went on journeys around Ireland or travelled overseas to England they possibly went to the chapel for quite prayers and blessing or a safe journey. During the years 1356-8 a painting of an image of the Blessed Virgin Mary was purchased for the chapel to help with these prayers. The sum of £1 4s was spent on the painting.[89]

Conclusion

With the image of the Blessed Virgin still in our minds we come to the end of this journey through the exchequer building records. There are many gaps in our knowledge of the fabric of the medieval exchequer; for example, did they have a kitchen within the exchequer buildings or did officials go out to the local tavern for lunch. Yet it this pioneering research a start has to be made somewhere. As James Lydon wrote, at the start of his article, there are plenty of sources on construction in medieval Ireland; just collecting these sources takes time. Much done – much more to do.

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[1] James Lydon, ‘Documents and Sources: A Fifteenth-Century Building Account From Dublin’, in Irish Economic and Social History, vol. IX (1982), p. 73
[2] James Lydon, ‘Documents and Sources: A Fifteenth-Century Building Account From Dublin’, in Irish Economic and Social History, vol. IX (1982), pp. 74-5
[3] Philomena Connolly, Medieval Record Sources (Four Courts Press, Dublin, 2002), p. 18
[4] H.G. Richardson & G.O. Sayles, ‘The administration of Ireland: introduction’, in Analecta Hibernica, No. 29 (1980), pp. 21-2
[5] Paul Dryburgh & Brendan Smith (eds.), Handbook and Select Calendar of Sources for Medieval Ireland in the National Archives of the United Kingdom (Four Courts Press, Dublin, 2005), pp. 64-5
[6] Philomena Connolly, Medieval Record Sources, p. 19
[7] H.S. Sweetman (ed.), Calendar of Documents relating to Ireland, Vol. 2 (1252-1284), no. 56
[8] Philomena Connolly, Irish Exchequer Payments (Irish Manuscripts Commission, Dublin, 1998), p. 3
[9] Philomena Connolly, Irish Exchequer Payments, p. 19
[10] H.S. Sweetman (ed.), Calendar of Documents relating to Ireland, Vol. 1 (1171-1251), p. 261
[11] Philomena Connolly, Irish Exchequer Payments, p. 26
[12] H.S. Sweetman (ed.), Calendar of Documents relating to Ireland, Vol. 2 (1252-1284), p. 290
[13] Philomena Connolly, Irish Exchequer Payments, pp. 84, 97-9, 107
[14] H.S. Sweetman (ed.), Calendar of Documents relating to Ireland, Vol. 2 (1252-1284), p. 541
[15] Philomena Connolly, Irish Exchequer Payments, pp. 120, 607
[16] Philomena Connolly, Irish Exchequer Payments, p. 121
[17] Philomena Connolly, Irish Exchequer Payments, p. 128
[18] Philomena Connolly, Irish Exchequer Payments, pp. 223, 229
[19] A.J. Otway-Ruthven, A history of Medieval Ireland (Ernest Benn, London, 1980), pp. 226-7, 230-1
[20] Philomena Connolly, Irish Exchequer Payments, pp. 255, 259, 262, 268, 275, 278, 284, 286, 292, 300, 304, 312, 316, 323, 331-2, 338, 344, 348, 367, 372, 382, 388-9, 401, 612, 619
[21]  John T. Gilbert (ed.), Calendar of Ancient Records of Dublin (19 vols. Joseph Pollard, Dublin, 1889), vol. 1, p. 118
[22] Philomena Connolly, Irish Exchequer Payments, p. 240
[23] John T. Gilbert (ed.), Calendar of Ancient Records of Dublin, vol. 1, p. 21
[24] H.G. Richardson & G.O. Sayles, ‘The administration of Ireland: introduction’, in Analecta Hibernica, No. 29 (1980), pp. 3, 47
[25] John T. Gilbert (ed.), Calendar of Ancient Records of Dublin, vol. 1, p. 115
[26] Philomena Connolly, Irish Exchequer Payments, pp. 424, 430, 439, 477, 489, 490, 503, 508, 510, 514
[27] Philomena Connolly, Irish Exchequer Payments, pp. 400, 500
[28] Philomena Connolly, Irish Exchequer Payments, p. 50
[29] Philomena Connolly, Irish Exchequer Payments, pp. 60-1
[30] Philomena Connolly, Irish Exchequer Payments, pp. 63-4
[31] Philomena Connolly, Irish Exchequer Payments, p. 77
[32] Philomena Connolly, Irish Exchequer Payments, p. 89
[33] Philomena Connolly, Irish Exchequer Payments, p. 89
[34] Philomena Connolly, Irish Exchequer Payments, p. 138
[35] Philomena Connolly, Irish Exchequer Payments, p. 144
[36] Philomena Connolly, Irish Exchequer Payments, p. 153
[37] Philomena Connolly, Irish Exchequer Payments, p. 177
[38] Philomena Connolly, Irish Exchequer Payments, pp. 187, 207, 597
[39] Philomena Connolly, Irish Exchequer Payments, p. 211, 216, 597
[40] Philomena Connolly, Irish Exchequer Payments, pp. 247, 249, 253
[41] Philomena Connolly, Irish Exchequer Payments, pp. 256, 261, 264
[42] Philomena Connolly, Irish Exchequer Payments, p. 403
[43] Philomena Connolly, Irish Exchequer Payments, p. 413
[44] Philomena Connolly, Irish Exchequer Payments, p. 416
[45] Philomena Connolly, Irish Exchequer Payments, p. 512
[46] Philomena Connolly, Irish Exchequer Payments, pp. 23, 73
[47] Audrey M Erskine (ed.), The accounts of the fabric of Exeter Cathedral, 1279-1353, part 1: 1278-1326 (Devon & Cornwall Record Society, New Series, Vol. 24, 1981), p. 3
[48]Audrey M Erskine (ed.), The accounts of the fabric of Exeter Cathedral, 1279-1353, part 2: 1328-1353 (Devon & Cornwall Record Society, New Series, Vol. 26, 1983), p. 309
[49] Audrey M Erskine (ed.), The accounts of the fabric of Exeter Cathedral, 1279-1353, part 2: 1328-1353, p. xvii
[50] Philomena Connolly, Irish Exchequer Payments, pp. 157, 174
[51] Philomena Connolly, Irish Exchequer Payments, pp. 266, 283
[52] Philomena Connolly, Irish Exchequer Payments, p. 296
[53] Philomena Connolly, Irish Exchequer Payments, pp. 322-3, 331
[54] Philomena Connolly, Irish Exchequer Payments, p. 554
[55] Philomena Connolly, Irish Exchequer Payments, pp. 131, 146, 150, 153
[56] Philomena Connolly, Irish Exchequer Payments, pp. 151, 156
[57] Philomena Connolly, Irish Exchequer Payments, pp. 164, 177
[58] Philomena Connolly, Irish Exchequer Payments, pp. 179, 181, 183
[59] Philomena Connolly, Irish Exchequer Payments, pp. 188, 190, 192
[60] Philomena Connolly, Irish Exchequer Payments, p. 193
[61] Philomena Connolly, Irish Exchequer Payments, pp. 203, 209
[62] Philomena Connolly, Irish Exchequer Payments, p. 217
[63] Philomena Connolly, Irish Exchequer Payments, p. 254
[64] Philomena Connolly, Irish Exchequer Payments, pp. 312, 318, 344, 489
[65] Philomena Connolly, Irish Exchequer Payments, pp. 254, 293
[66] Philomena Connolly, Irish Exchequer Payments, p. 7
[67] Philomena Connolly, Irish Exchequer Payments, p. 27
[68] Philomena Connolly, Irish Exchequer Payments, p. 69
[69] Philomena Connolly, Irish Exchequer Payments, pp. 146, 153, 156, 172, 605
[70] Philomena Connolly, Irish Exchequer Payments, p. 195
[71] Philomena Connolly, Irish Exchequer Payments, p. 204
[72] Philomena Connolly, Irish Exchequer Payments, p. 209
[73] Philomena Connolly, Irish Exchequer Payments, p. 217
[74] Philomena Connolly, Irish Exchequer Payments, pp. 220, 229
[75] Philomena Connolly, Irish Exchequer Payments, p. 254
[76] Philomena Connolly, Irish Exchequer Payments, pp. 322-3, 331
[77] Philomena Connolly, Irish Exchequer Payments, p. 344
[78] Philomena Connolly, Irish Exchequer Payments, pp. 430, 457
[79] Philomena Connolly, Irish Exchequer Payments, pp. 283, 572
[80] Philomena Connolly, Irish Exchequer Payments, p. 69
[81] Philomena Connolly, Irish Exchequer Payments, pp. 303-4
[82] Philomena Connolly, Irish Exchequer Payments, p. 332
[83] Philomena Connolly, Irish Exchequer Payments, pp. 410-1
[84] Philomena Connolly, Irish Exchequer Payments, pp. 477, 510
[85] Philomena Connolly, Irish Exchequer Payments, pp. 526, 580
[86] H.S. Sweetman (ed.), Calendar of Documents relating to Ireland, Vol. 2 (1252-1284), pp. 151, 182
[87] Philomena Connolly, Irish Exchequer Payments, pp. 293, 348
[88] Philomena Connolly, Irish Exchequer Payments, pp. 21, 23, 572
[89] Philomena Connolly, Irish Exchequer Payments, p. 489