The King's Court of the Exchequer reviewed the accounts of sheriffs, including receipts and expenditures on the Crown's behalf as well as sums due to the Treasury, located still at Winchester. These sums included rent from royal estates, the Danegeld land tax, the fines from local courts, and aid from baronial estates. It was called the "Exchequer" because it used a chequered cloth on the table to facilitate calculation in Roman numerals of the amount due and the amount paid. It's records were the "Pipe Rolls", so named because sheets of parchment were fastened at the top, each of which dropped into a roll at the bottom and so assumed the shape of a pipe. The shire and hundred courts assessed the personal property of individuals and their taxes due to the King. The shire court decided land disputes between people who had different barons as their respective lords. The Crown used its superior coercive power to enforce the legal decisions of other courts. The shire courts heard cases of theft, brawling, beating, and wounding, for which the penalties could be exposure in the pillory or stocks where the public could scorn and hit the offender. It met twice yearly. If an accused failed to appear after four successive shire courts, he was declared outlaw at the fifth and forfeited his civil rights and all his property. He could be slain by anyone at will. The hundred court heard neighborhood disputes, for instance concerning pastures, meadows and harvests. It policed the duty of frankpledge, which was required for those who did not have a lord to answer for him. It met once a month. The free landholders were expected to attend shire, hundred, and baronage courts. They owed "suit" to it. The suitors found the dooms [laws] by which the presiding officer pronounced the sentence. The barons held court on their manors for issues arising between people living on the manor, such as bad ploughing on the lord's land or letting a cow get loose on the lord's land, and land disputes. They also made the decision of whether or not a person was a villein or free. The manor court took over issues which had once been heard in the vill or hundred court. The baron charged a fee for hearing a case and received any fines he imposed, which amounted to significant "profits of justice". Boroughs held court on trading and marketing issues in their towns such as measures and weights, as well as issues between people who lived in the borough. The borough court was presided over by a reeve who was a burgess as well as a royal official. Wealthy men could employ professional pleaders to advise them and to speak for them in a court.