Their origin may, I think, be found in the Latin terms used in the ancient accounts of persons {107} officially employed by the crown to express transactions somewhat similar to those for which they appear to be now used. Persons conversant with those records must frequently have met with cases where money advanced, paid on account, or as earnest, was described as "de prestito" or "in prestitis." Ducange gives "præstare" and its derivatives as meaning "mutuo dare" with but little variation; but I think that too limited a sense. The practice of describing a document itself by the use of the material or operative parts expressing or defining the transaction for which it was employed, is very common. In legal and documentary proceedings, it is indeed the only one that is followed. Let D.V.S. run over and compare any of the well-known descriptions of writs, as _habeas corpus_, _mandamus_, _fi. fa._: or look into Cowell's _Interpreter_, or a law dictionary, and he will see numerous cases where terms now known as the names of certain documents are merely the operative parts of Latin _formulæ_. "Imprest" seems to be a slightly corrupted translation of "in prestito;" that part of the instrument being thus made to give its name to the whole. Of "debenture" I think there is little doubt that it may be similarly explained. Those Record Offices which possess the ancient accounts and vouchers of officers of the royal household contain numerous "debentures" of the thirteenth, but far more of the fourteenth, century. In this case the _initial_ is the chief operative word: those relating to the royal wardrobe, commencing "Debentur in garderoba domini regis," being in fact merely memorandums expressing or acknowledging that certain sums of money "are owing" for articles supplied for the use of that department. It is well known that the royal exchequer was, at the time these documents were executed, often in great straits; and it seems to me scarcely doubtful that these early "debentures" were actually delivered over to tradesmen, &c., as security for the amount due to them, and given in to be cancelled when the debts were discharged by the Exchequer officers. There is a remarkable feature about these ancient "debentures" which I may perhaps be permitted to notice here, viz., the very beautiful seals of the officers of the royal household and wardrobe which are impressed upon them. They are of the somewhat rare description known as "appliqué;" and at a time when personal seals were at the highest state of artistic developement, those few seals of the clerks of the household which have escaped injury (to which they are particularly exposed) are unrivalled for their clearness of outline, design, delicacy, and beauty of execution. Allowing for the changes produced by time, I think sufficient analogy may be found between the ancient and modern uses of the words "imprest" and "debenture." J. BT.