This view must now be abandoned, and the total absence of any allusion, in Stephen's creation of the earldom of Essex, to "the third penny of the pleas," must be taken to imply that the charter in question did not convey a right to that sum. Thus the charter of the Empress to Geoffrey in 1141 remains the first record in which that perquisite is granted. We should also note that the _Dialogus_ passage establishes the fact that the only recognized "third penny" of the earl was "the third penny of the pleas," and that the third penny "redditus burgi," which, we saw, had been taken for it, is not alluded to at all. Before leaving this subject it may be well to record the sums actually received under this heading:— £ _s._ _d._ Devon 18 6 8 Essex 40 10 10 Gloucestershire 20 0 0 Herts. 33 1 6 Norfolk 28 4 0 Sussex 13 6 8 Wilts. 22 16 7[869] These figures are sufficient to disprove the view that the third penny actually formed an endowment for the dignity of an earl, but their chief interest is found in the light they throw on the farming of the "pleas," illustrating, as they do, the statement in the _Dialogus_ that the sheriff's _firma_ "ex magna parte de placitis provenit." For multiplying these sums by three we obtain the total for which the pleas were farmed in their respective shires. It will be observed that "the third penny" is stereotyped in amount, but an important passage bearing upon this point is quoted by Madox (_Baronia Anglica_, p. 139) from the Roll of 27 Hen. II.:— "Idem Vicecomes redd. comp. de £xxviii de tercio denario Comitatus de Legercestria de vii annis præteritis, quos Comes Leg. accipere noluit, nisi haberet similiter de cremento, sicut prædecessores sui recipere consueverunt tempore Regis Henrici" (_sic_). The meaning of this entry is that the earl demanded the "third penny," not only of the old composition for the "pleas," but also of the increased sum now paid for them. The passage, of course, is puzzling in its statement that the earl's predecessors had received "the third penny," for, so far as the printed Rolls take us, they never did so. A similar difficulty is caused, in the case of Oxfordshire, by the charter of Henry II. (see p. 239) granting to Aubrey de Vere its "third penny" "ut sit inde Comes;" for there is no trace in the printed Rolls of such payment being made, and in 7 John the then earl actually owes "cc marcas pro habendo tercio denario Comitatus Oxoniæ de placitis, et ut sit Comes Oxoniæ."[870]