Exchequer

The Exchequer was divided into two main parts. The lower Exchequer, also called the Receipt, was responsible for receiving and dispensing public revenue. The upper Exchequer was a court that sat twice a year to check the accounts.

The King's Remembrancer was responsible for the collection of revenue deriving from taxation, debts and other casual sources. Income from fixed sources, such as land, was the responsibility of the Lord Treasurer's Remembrancer.

From the guide to the Exchequer: Rolls Index and Precedents, c. 1665 - 18th century, (Cambridge University Library, Department of Manuscripts and University Archives)