The" Exchequer in the Twelfth Century. By Dr. Reginald L.
Poole. (Clarendon Press. 6s. 6d. net.)—The. recently published lectures on the Exchequer in the twelfth century by Dr. Reginald Poole form a useful- addition to' the volunie of literature on the early history of the English Exchequer. Dr. Poole is eminently qualified to deal with the subject, and has produced a book which, though it is doubtless intended primarily for the student, will certainly prove attractive to the- general- reader.. A good' deal-of space is rightly devoted to examining the origin oftlie-Exchequer.
On this point Dr. Poole -writes To ''suin up the results of our present inquiry, the system of the Exchequer . is ,a system of reckoning based upon the abacus." 'He believed that the principle of the. abacus wee brought to England by:Adelard of Bath, who had studied at the famous ached of. Lean, and appears subsequently to have been employed, by the English Court in connexion with the King's accounts.. The Exchequer as we most of -us learned in our history books, was primarily a table with spaces marked upon it: suggestin.g acheeiphoard. The object of these spaces was to facilitate reckoning. Dr. Boole shows how important was 301110--.941611- mechanical device at it time when the only method of enumeration in use was the Roman system, which, apart from other defects, lacked the essential elements of any representation for zero. Among other interesting historical points is the explanation- of the office- of' Chancellor of the. Ex.chequar, Whiell. Dr. Poole' traces, back tOithe derIt'-of-trie King's Chancellor,. who, in - his master's absence, sat at ilia F.:chequer Board, and submit/nen* acquired: the. headshiwof the Board with thel apeciaL title of Chancellor of the Exchequer. A large part. of the bank. is, . of course,, necesearily! based an the Dia/ogus, one of the most ancient and interesting of _financial tent-books.
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