_Master._ The exchequer is a quadrangular surface about ten feet in length, five in breadth, placed before those who sit around it in the manner of a table, and all around it, it has an edge about the height of one's four fingers, lest any thing placed upon it should fall off. There is placed over the top of the exchequer, moreover, a cloth bought at the Easter term, not an ordinary one, but a black one marked with stripes, the stripes being distant from each other the space of a foot or the breadth of a hand. In the spaces, moreover, are counters placed according to their values; about these we shall speak below. Although, moreover, such a surface is called exchequer, nevertheless this name is so changed about that the court itself, which sits when the exchequer does, is called exchequer: so that if at any time through a decree anything is established by common counsel, it is said to have been done at the exchequer of this or that year. As, moreover, one says to-day "at the exchequer," so one formerly said "at the tallies." _D._ What is the reason of this name? _M._ No truer one occurs to me at present than that it has a shape similar to that of a chess board. _D._ Would the prudence of the ancients ever have called it so for its shape alone, when it might for a similar reason be called a table (tabularium)? _M._ I was right in calling thee painstaking. There is another, but a more hidden reason. For just as, in a game of chess, there are certain grades of combatants and they proceed or stand still by certain laws or limitations, some presiding and others advancing: so, in this, some preside, some assist by reason of their office, and no one is free to exceed the fixed laws, as will be manifest from what is to follow. Moreover, as in chess, the battle is fought between Kings, so in this it is chiefly between two that the conflict takes place and the war is waged,--the treasurer, namely, and the sheriff who sits there to render account; the others sitting by as judges to see and to judge. * * * * * _M._ ... The barons, moreover, who sit at the exchequer shall pay nothing under the name of customs for the victuals of their household bought in the cities and burghs and ports. But if an officer of the revenues shall have compelled one of them to pay anything for these,--if only one of his servants is present who is willing to prove by taking an oath that the things have been bought for his master's use: to the baron indeed, the money exacted shall be restored entire, and the scoundrel of a collector shall pay a pecuniary punishment according to the quality of the person.