It was by a process similar to this that the financial business of the state began to be set off from the legislative and judicial, though it was long before it was entirely dissociated from the latter, and only gradually that the Exchequer Court was distinguished from the curia regis. The sheriffs, as the officers who collected the revenues of the king, each in his own county, were responsible to the curia regis. probably from early times the mechanical labour of examining and recording the accounts had been performed by subordinate officials; but any question of difficulty which arose, any disputed point, whether between the sheriff and the state or between the sheriff and the taxpayer, must have been decided by the court itself, though probably by the smaller rather than by the larger body. Certainly it is the small curia regis which has supervision of the matter when we get our first glimpse of the working of this machinery. Already at this date a procedure had developed for examining and checking the sheriff's accounts, which is evidently somewhat advanced, but which is interesting to us because still so primitive. Twice a year, at Easter and at Michaelmas, the court met for the purpose, under an organization peculiar to this work, and with some persons especially assigned to it; and it was then known as the Exchequer. The name was derived from the fact that the method of balancing accounts reminded one of the game of chess. Court and sheriff sat about a table of which the cloth was divided into squares, seven columns being made across the width of the cloth, and these divided by lines running through the middle along the length of the table, thus forming squares. Each perpendicular column of squares stood for a fixed denomination of money, pence, shillings, pounds, scores of pounds, hundreds of pounds, etc. The squares on the upper side of the table stood for the sum for which the sheriff was responsible, and when this was determined the proper counters were placed on their squares to set out the sum in visible form, as on an abacus. The squares of the lower side of the table were those of the sheriffs credits, and in them counters were placed to represent the sum for which the sheriff could submit evidence of payments already made. Such payments the sheriff was constantly making throughout the year, for fixed expenses of the state or on special orders of the king for supplies for the court, for transport, for the keeping of prisoners, for public works, and for various other purposes. The different items of debt and credit were noted down by clerks for the permanent record. When the account was over, a simple process of subtracting the counters standing in the credit squares from those in the debit showed the account balanced, or the amount due from the sheriff, or the credit standing in his favour, as the case might be.