Main Accounts
Dates of creation: 1416-1643
Extent: 12 boxes The Receiver General's Accounts As described here, in both content and layout, these accounts run from 1416 to 1702. The later ones are different, see below.
The accounts of the Receiver General of Durham Exchequer are lengthy annual accounts, up to sixteen parchment membranes, giving the Bishop of Durham's main sources of income and much of his expenditure as both landlord and prince of the Palatinate of Durham. The accounts incorporate the salient features of some sixty individual accounts rendered to the Bishop each year by his officials, plus other payments due directly to the Exchequer, such as for "Exchequer" land, and to Chancery for writs and charters. There is more information on the headings in the Receiver General's accounts to be found in the appropriate subsidiary accounts.
The number of subsidiary accountants varied over the years as jobs were amalgamated or divided, rents collected or farmed out. Similarly the whereabouts of an asset in the accounts varies over the years. Economic factors, including the Reformation, caused assets to disappear or be incorporated. Coal and minerals began in areas under the Master Forester's jurisdiction, but they overtook hunting, timber and grazing rents in importance and became separate sections in the accounts. Similarly bailiffs accounts are sometimes in a separate group of bailiffs and sometimes entered under the relevant ward. It became more efficient to give to the coroner, a permanent official, the job of chasing up Exchequer rents and certain new rents, rather than leaving them all to the frequently-changing and sometimes unwilling local collectors. Not all the headings mentioned in this description will occur in every account. The accounts diminished in content and detail with the Bishop's role in the area.
What one will not find in these accounts of the Receiver General are mentions of those for the Yorkshire properties Allertonshire, Crayke and Howdenshire, for the Bishop's households at Durham House in the Strand in London, at Auckland or at Durham Castle except incidentally, e.g. some expenses for auditing for Durham and Yorkshire accounts. The Norhamshire accounts are not usually in the Receiver General's accounts either (where they are it will be in Foreign Receipts and in Deliveries of cash). Bedlingtonshire, now part of Northumberland, comes under Chester Ward. The Bishop's spiritual administrative and his clerical jurisdictional income and expenses are not documented in these accounts either, except for a few references to cash given to a Suffragan, the Langley and other chantry chaplains and his income from certain ecclesiastical pensions. These accounts concentrate on the area between Tyne and Tees, modern County Durham. A description now follows of the layout of the Receiver General's accounts with the names of the places (not all of which will sound familiar today), office holders and institutions concerned.
The accounts are arranged in charge and discharge sections and sewn together Chancery fashion. (Sometimes the same man was both Receiver General and Temporal Chancellor). They comprise up to sixteen membranes. The first section gives previous years' arrears plus the current year's very varied income and the second gives the outgoings, the payments to scores of officials and institutions, other allowances, Exchequer and other expenses, deliveries of cash to agents and the balance.
In some of these accounts the amounts given in the first section appear to be actual income with no list of decays and allowances given later. In other accounts the second, discharge section, contains, often near the beginning, a paragraph of allowances, decays and damages modifying the amounts given in the first part, before proceeding with other debits.
The income or credit is arranged as follows
First under the four Wards, the administrative division of County Durham between the rivers Tyne & Tees.
Here appear rents and dues from customary and copyhold lands in the listed vills collected by the many collectors, also rents and dues from the firmars and free tenants in and of those same vills and of additional individual properties collected by the coroner of the Ward. The amounts from the collectors sometimes incorporate the perquisites of the (manorial) Halmote Court with the due or actual sum appearing for rents and sometimes the perquisites are written in separately. Checking arrears lists and accounts tells if rents and perquisites were actually collected. Some rents for new grants of land made in the Halmote Courts were collected by the coroner. Sometimes the coroner's vills are not named and his amount due appears as a single sum at the end of each ward.
Darlington Ward
This was the richest ward for the basic bishopric estate returns with some 50 payments expected from about 22 accounting collectors of townships and some 27 other payments for the collection of the coroner of Darlington Ward, including that for the burgh of Darlington when that was not accounted for by its firmar or bailiff. The places in Darlington Ward dealt with by a collector were Darlington, Haughton-le-Skerne, Whessoe, Blackwell, Cockerton, Heighington, Middridge, Killerby, Redworth, West Thickley, West Auckland, North Auckland, Coundon, Byers Green, Escomb, Newton Cap, Lynesack, North Bedburn, South Bedburn, Wolsingham, Bishopley and Stanhope.
The coroner collected at least one rent from all these places except Whessoe, Cockerton, Redworth and Lynesack and added Oxenhall, School Aycliffe, Heworth, Rickenhall Grange, Brafferton, Old Thickley, Newbiggin, Coundon Grange, Hunwick and Witton.
Chester Ward with Bedlingtonshire once in County Durham but now in Northumberland.
This was the next richest ward for basic rents but with a different balance of collection, only about six accounting collectors here, responsible for about half the value of the ward and about 60 other payments collected by the Coroner of Chester Ward. A considerable number of the coroner's places were copyhold vills more usually collected by collectors. The collectors' places in Chester Ward were Chester-le-Street, East & West Boldon, Whitburn with Cleadon, Ryton, Lanchester and Whickham, also Bedlingtonshire now in Northumberland. The coroner of Chester Ward collected from all these plus Urpeth, Pelton, Pelaw, Picktree, North Biddick, Newfield, Framwellgate, Newton, Plawsworth, Gateshead, when no bailiff, Kimblesworth, Woodingdean, Waldridge, Pontop, Satley, Knitsley, Twizell, Edmondsley, Crawcrook, Darncrook, Hedleyside, Huntinghouse and Hedley, Ivesley, Burdon, Coldpike, Ivestone, Broom and Flass, Greencroft, Burnhope and Hamsteels, Cornsay, Roughside, Tanfieldleigh, Whitley, Holmeside, Ousterley, Heley, Rowley, Consett, Alanshield, Medomsley, Hamsterley, Burseblades, Collierly, Crookhough, Witton Gilbert, East Rowley, Longley, Maidenhall, Usworth, Washington, Benfieldside, Kyo, Peth, Billingside, Butsfield and Broomshields. There are further more local place names in the separate coroner's accounts. The places chosen to be named in this summary, vary.
Easington Ward
This was nearly as rich for rents as Chester Ward, but with the bishopric property in more concentrated areas, with about 14 accounting collectors and about 16 other payments for the coroner's collection. The collectors' vills were Easington, Cassop, Shadforth, Newbottle, (North) Sherburn, Ryhope, the Herringtons, Burdon, Shotton, Warden, Houghton-le-Spring, Wearmouth, Murton and Tunstall. The coroner collected at all of these except Newbottle, Ryhope, Shotton, Warden, Murton and Tunstall and he added Hutton (Henry), Coxhoe, Hulam and Sheraton. He was responsible also for the Bishop's property let out in Durham City and for the Burgh of Sunderland when not separate with a bailiff or a firmar and for Whitwell and Quarrington Granges, if the Bishop did not have his instaurer (stockman) or a bailiff accounting there.
Stockton Ward
This was the smallest ward for bishopric rents, worth about half of Chester Ward. Here the Bishop had property in only about ten places. He had collectors for Sedgefield,Norton, Carlton, Bishop Middleham, Cornforth, Hardwick, Stockton, Hartburn and sometimes Sadberge. Of these the coroner collected from all but Cornforth, Hartburn and (surprisingly) the ancient wapentake of Sadberge which sometimes had its own bailiff. He added Preston, Mainsforth and Hardwick when the last was at farm.
After the four Wards:
Sadberge
Its bailiff may account separately, as befits the anciently separate manor at Wapentake purchased from Richard I by Hugh de Puiset, Bishop of Durham, about 1189. If not with a separate heading in the account, the bailiff of Sadberge may be put among the other bailiffs or be under Stockton Ward. Its manorial court was once separate, but later was held at Darlington with the halmotes there, rather than with a head court in Stockton Ward. After the four Wards and Sadberge usually next are:
The Bailiwicks
were areas where the Bishop nearly always, or when circumstances required, put a separate person in charge. There might be a residence or demesne land to be managed or some special asset. A bailiff might administer escheated or sequestered land or a minor's estate if inappropriate for the escheator. Sometimes there are accounts from more than one official at these separate bailiwicks:
Auckland. Here the Bishop had a bailiff, reeve or approver, his chief residence, a park and the burgh.
Coatham Mundeville. Here the Bishop had a bailiff or a sergeant, some unusual rents of spices etc., and its court had unusual features.
Darlington. Here the Bishop had a bailiff or an approver, a residence, a park and the burgh.
Evenwood barony. Here the Bishop had a reeve, a park, a baron court and once had a residence.
Gateshead. Here the Bishop had a bailiff, a park and the burgh.
Hart & Hartlepool. This escheated property had belonged to the Bruce family. The Bishop had a bailiff accounting there 1464-1500.
Middleham, alias Bishop Middleham. Here the Bishop had a bailiff, a park and a residence.
Stockton. Here the Bishop had a bailiff or approver or sergeant or reeve with his manor house, park, extensive demesne meadows, ferry and burgh.
Additionally, sometimes the Bishop might have separately accounting bailiffs, or his own stockman, at the granges of Coundon, Middridge, Quarrington, Whitwell & Ricknall and at Bedlington, otherwise most likely they appear under the appropriate ward with the coroner collecting a rent.
Following the bailiffs:
The Master Forester - minerals etc.
This section of the early Receiver General's accounts was about the first to become obsolete. Originally the Master Forester was responsible for the preservation of the vert and venison and the other assets in those parts of Durham Bishopric estates which were under Forest Law and where he held Forest Courts. These forests had been granted by Henry I to the Bishops of Durham in charters of 1107 and 1109. As hunting declined, the importance of the grazing, timber and minerals in the forest and park areas increased and their administration fell to other officials or firmars with separate headings at this stage in the Receiver's account. Here appear:
The rents of the shielings in the Forest of Weardale, which developed into customary freeholds, plus other forest dues. Latterly these were collected by a bailiff of Stanhope.
Rents of parks such as Evenwood, Bedburn or Auckland, if let out. Separate headings developed for these previous subsections of the Master Forester's account, as if they were separate townships.
Rents of quarries of stone, millstones and slate, places named and varied.
Rents of clay for pottery or bricks, places named and varied.
Rents of coalmines. This can be a long section and the names given vary over the years as pits were opened and left.
Wayleave payments for working mines, different named routes were used for varying periods over the years.
Durham mint (using silver from local lead) is occasionally found in this section.
Lead mines. When these were being worked on any scale, the Bishop put in his own skilled men who accounted separately or let them on lease for a term of years, or else by running leases renewed long before expiry to the Moor Master. The individual mines are not named in the Receiver General's accounts, just the proceeds stated.
Iron mines. Again the Bishop might put in his own skilled men who accounted, but the iron mines were less valuable than the lead ones and usually let out, when working them was thought profitable. They are not named individually here The non-mineral returns of the Master Forester may be consigned to Foreign Receipts.
Ecclesiastical Pensions
In the earlier Receiver General's accounts there are some 17 payments to the Bishop of Durham out of various churches etc. nearly all in the Diocese of Durham but outside the County and paid to him mainly by the religious houses that owned these churches, which houses were dissolved c.1540. They vary over the years. After the Reformation there are payments from lay people.
Durham Chancery
A round sum for writs taken out by private individuals and another for charters issued from the Bishop of Durham's Chancery. Charters came to include the sealing with the Bishop's great seal of leases by indenture.
Escheator
This official administered land in the Bishop's hand for long periods, for default of an heir, and until it was regretted or let out, or because the heir was a minor or because the owner had been legally deprived or executed for rebellion or similar. The escheator and sheriff were frequently the same man. As he did not account every year his account is sometimes recorded under Foreign Receipts [Recepta Forinseca]
Sequestrator
This official took into the Bishop's hand lands and assets to be held temporarily - against settlement of a debt or during some investigation or similar. A sequestrator was appointed when needed (and it could be the escheator).
Sheriff
His receipts and expenses were very varied, as depending on court proceedings - perquisites and fines for non-suit where leviable. He held the sheriff's tourns, judged in the County Court and other courts when the Bishop commissioned, presented those for trial, witnesses etc. and gathered the fines from the Sessions of the Peace, Gaol Delivery etc. The sheriff and escheator were frequently the same man. The sheriff did not always account annually and may be found in the Foreign Receipts section.
Foreign receipts
These are the occasional receipts which do not have regular headings as not occurring each year and also rents paid directly to the Exchequer, not through a collector, coroner etc. The sheriff and escheator may be found in this section when not separate. The instaurer, the Bishop's stockman, may be here too. Demesne and other property let out temporarily can be here, together with other irregular items such as wool, lead and coal sales, matters of warren, fisheries, the mint if not elsewhere, flotsam, jetsam and wreck, property of waifs and strays and other windfalls, sometimes considerable. Norham and Islandshire proceeds can be found here, sometimes in some detail, useful where the Norham accounts have not survived. This section contains references to any out-of-the-ordinary event.
The charge section ends with a total of all the receipts or expected receipts and any arrears declared.
The discharge section
Allowances etc.
These refer back to the accounts of the collectors and coroners in the four wards and to those of other ministers. Usually they are for properties that have gone to decay, or the tenants have nothing to distrain, the rents of which will never be collected. The reasons given for allowances, if given, are varied, the Bishop has made a rent-free grant to a servant, a mill has been out of commission during repairs, soldiers have damaged property, the sheriff incurred expense setting up an inquisition "ad quod damnum", the Bishop ordered alms given, the Bishop ordered demesne recently let out to be taken back in hand etc.
Fees and Rewards
This is the long list of annual or daily fees paid to some of the Bishop's men. It excludes the collectors of the vills and most members of the Bishop's household. The list varies over the years from 6 - 60, because many were not paid directly from the Bishop's Exchequer but by their immediate master, as in earlier times the Master Forester paid the parkers, foresters and woodwards, or else officials took their fee from the rents etc. they gathered and accounted for it that way, or the Bishop paid them directly. The rewards were irregular payments. Here are some of the officers who appear, not always every year.
Annuities
Before the Reformation and Dissolution the Bishop paid various chantry priests in Durham, Darlington, Coatham Mundeville etc. He paid various laymen also. At one time he paid the sheriff over and above his traditional fee.
Expenses at the Exchequer and Chancery and sometimes other Durham Castle buildings etc.
Sometimes the expenses at the time of audit (extra clerks etc.) are separated from the running expenses. This section contains miscellaneous and unexpected expenditure.
Cash deliveries to officials
Officers to whom money was entrusted to carry out their business or to keep it for the Bishop's use.
To the Clerk of Works, a round sum may be entered, or there may be some comment about what has been done or is planned, useful as the Clerk's accounts do not all survive.
To officers at Norham. The Bishop over the years had various officials at his Castle and estates in Norhamshire and Islandshire who received rents etc. Cash payments are not usually given to receivers except in unusual circumstances, such as building works or preparing the Castle for military invasion. There are separate miscellaneous accounts for Norham and a separate paper noting its many scattered sources. To the Instaurer, the bishop's stockman, a round sum may be entered or there may be some detail. Again cash given him may indicate special stock buying as normally he generated the cash he needed. Some separate instaurer's accounts survive.
To those authorised by the Bishop to receive. These can be found under Fees and Rewards also, but in this section the cash is for expenses in a job done or to be done, rather than as salary.
To the Bishop himself. These details of amounts, personnel and dates show when and where the Bishop was.
To the Chancellor and Receiver General from the Clerk of Great Receipt, some cash being dues paid in arrears and other cash being the current year's proceeds.
Sum of allowances and payments stated.
Amount of balance owed stated
Of which:
Arrears for this year or at a stated recent date due from collectors, coroners, bailiffs, and other ministers as on the record submitted to the Clerk of Great Receipt stated.
Arrears for previous years from the same, similarly submitted to the Clerk of Great Receipt, stated.
And thus it is discharged "Et sic quietus est".
The amounts of arrears will appear at the head of the next year's account. As the arrears came in they were accounted for separately in another set of accounts and the schedules of arrears submitted by the various ministers were annotated accordingly as described later in a separate section.
In the margins of the Receiver General's accounts there are some annotations besides the headings considered above. These may be cash totals, or references to other officials (either by name or by job) who are, for the occasion, responsible for some payment and in whose account details may be found. It must be stressed that these Receiver General's accounts are a grand overview of most of the Bishop's finances but they vary in various ways as administrators changed over the centuries. More information on the subjects mentioned in these accounts, and more, may be found in the other records from the Receiver General and Clerk of Great Receipt's departments, besides from the accounts submitted by officials.
Related material (internal) Durham Cathedral Archive Loc. V, 32: Account of Nicholas Gategang, Receiver General, 10 November1339 - 11 November 1340, 6mm. + 2 schedules
Small Gifts & Deposits SGD 27/1: Account of William de Elmden, Receiver General, 9-10 Richard II, 5mm. This roll was brought to the Prior's Kitchen by the executors of Professor A. Hamilton Thompson. It is printed in Surtees Society, Vol. XXXII (1856) as Appendix III to Bishop Hatfield's Survey, pp. 260-275
Small Gifts & Deposits SGD 27/2: Account of Sir Richard Hutton, Receiver General, 8-9 Charles I, paper, 21mm. This Roll was brought to the Prior's Kitchen by the executors of Professor A. Hamilton Thompson.
Mickleton & Spearman MSS MSP 107 is a combined draft of the chancellor and receiver-general's accounts of Richard Dyott fo 1640-1641 in CCB B12/136 & 137.
Related material (elsewhere) London, Public Record Office SC11/1012: Account of Peter de Thoresby, Receiver [General], 25 Bishop Bek [1306-07] Printed Surtees Society 25 (1852) as Appendix II to Boldon Buke, pp.xxv-xxxiv.
London, Public Record Office Dur. 20/114/8: Account of Receiver General, part of a Receiver General's Account (William de Elmden), Receiver General, 7-8 Richard II, 3mm.
London, Public Record Office Dur. 20/125/20: Account of (Christopher Maier), Receiver General, 20-21 Elizabeth, 3mm.

Arrears
Dates of creation: 1406-1629
Extent: 4 boxes. Arrears of account of Receiver General 1406-1620 These accounts show totals of arrears of rents and dues outstanding. Those before 1512 are account rolls giving amounts paid in and how expended. The later annotated booklets concentrate on which arrears were leviable and which not. Details given of what properties etc. the arrears represent, vary. These accounts differ as to whether they cover single or multiple years of arrears. The disposal of cash coming in, given in the account rolls, can be on non-regular items. There are sections on arrears coming in, in the Books of Great Receipt.
These arrears of account are of two different sorts, changing after 1512 in Bishop Thomas Ruthall's time. The earlier are account rolls, the later are statements of arrears in booklets. The earlier ones will be described first.
Because these account rolls have so much variety, damaged headings on damaged ends of rolls can be a nuisance. It is therefore important to read the charge side of the accounts carefully to be sure exactly which years are concerned, usually several. The same year will occur in several accounts (often with other years) until the arrears are all paid in, or allowed or written off, or transferred elsewhere, as could happen with a change of Bishop or accountant. Rents or other dues were paid sometimes years late. These rolls vary in length 1-6mm.
The heading in these account rolls usually says it is concerned with arrears due from bailiffs, collectors and other ministers. The charge section of the account states which arrears are being accounted for and this may not include most recent arrears. They may refer to the accountant's most recent arrears account (which would be a year old) or to a separate book or books of arrears due for particular years, or to the arrears at the foot of the most recent Receiver General's account, or to some particular list of payments due for special occasional payments such as reliefs, or respited (postponed) payments. Most of these subsidiary items cited have not survived. There are lists of names of collectors with arrears for named years annotated with payments and other detail, in transumpt books such as Bishop John Shirwood's (1484-93). These account rolls show what came in and how the debts were adjusted, not much detail on what was still outstanding - as there is in the later booklets.
The charge section continues with arrears payments received. Despite the roll headings referring to other ministers, these seem to be largely from the coroners. Sometimes it may say that these are the coroners' own arrears from the free tenants and firmars they dealt with, but at other times this is not specified and it may be that the coroners are delivering arrears collected by other officials in their wards, specially if these other officials are not mentioned elsewhere as delivering arrears. The bailiff of Gateshead was noted elsewhere as working closely with the Chester coroner at times. Coroners may have had a responsibility for the delivery of arrears collected up by collectors who normally accounted directly for their rents etc., when not in arrears. In difficult cases perhaps collectors called on their ward coroner to help in collection.
Besides by payment, arrears might be disposed of by allowance, or found to be only theoretically in arrears as not actually due. For instance, an accountant could be excused the rent of a demesne meadow because it had not been let but retained for the Bishop's own use. Pensions due from certain Northumberland churches were not owned always to the Bishop of Durham, but if the see were vacant, to the Archbishop of York. The rent of a tenantless holding also, would be forgiven to the local collector. Real allowances were made as in 1502-3, to William Kirkham, recent approver of certain episcopal mines, because people owing him cash for coal bought had defaulted. Other allowances might be because the debtor had no goods to forfeit or had left the country. Forgiveness of fines for non-suits of court was given to those away on royal service. The appropriate collectors would swear to the truth of certain circumstances surrounding arrears to be allowed to them. Allowances might be made directly to one such as a firmar, who paid rent directly, but if he paid via a collector, the allowance was on that collector's account. The reasons for allowances were legion.
The discharge or disposal of arrears received, being an uncertain and unreliable resource (sometimes termed "forinsec" in the account margin) was necessarily on items outside the usual run of required administrative expenses found in the Receiver Generals' and other accounts. This discharge section may begin with a section of rewards and wages being payments to ad hoc officials, occasional justices extra payments to existing officers, or payments to retainers for unspecified services. There can be a section of allowances for impossible amercements which can be quite detailed. There may follow a section of "necessary" allowances for purchases of luxuries and other supplies for the Bishop which one might have expected to come out of the account of his treasurer of the household.
The discharge section may continue with deliveries of cash to officials working for the Bishop, such as the clerk of mines, the clerk of works or the instaurer (stockman) or to the Bishop's hand.
Miscellaneous expenditure may then follow, such as repayment in 1406-8 of a loan to the Warden of the East Marches, Prince Henry, later Henry V, or a contribution towards a new bellcote for St. Mary-le-Bow church in Durham North Bailey in 1453-5, or payments for King Edward's war in 1456-61. References to Norham and Barnard Castles were noticed in 1466-69. When Bishop William Dudley was newly appointed, he issued an oral order in London to reinforce his existing collectors with eight more experienced men to ensure collection of rents and dues, or amercements instead, 1477-78.
After 1512 these arrears of account survive as booklets or files of lists of rents etc. in arrears 2-23 ff, annotated if paid, pardoned, amerced, fled, dead, excused etc and whether leviable or not. The arrears are arranged by year of episcopate, one year at a time, one after the other, sometimes going back to the beginning of the episcopate. The detail given of what each payment in arrears may be, varies. More recent arrears are given in detail, earlier ones more summarily, but one can look back to see the detail of the arrears when it was first incurred, then follow through the year of the episcopate, as it appears again in later arrears lists.
Within each year the arrears still due may be arranged as follows:- collectors of the wards of Darlington, Chester, Easington and Stockton including bailiffs and firmars within each ward, followed by the coroners and the individuals they dealt with, followed by the forester with his subsidiaries, the sheriff, the escheator, the mines and quarries of coal, lead, fireclay, stone, slate etc., wayleaves, the mint, estreats of courts, chancery fees, feudal dues, ecclesiastical pensions etc., the headings in the main accounts of the Receiver General. Other times almost all the arrears are arranged under the heading of the appropriate ward. At times there is a summary showing what is illeviable among what has been named as "arrears" rather than "allowances" in account rolls of various collectors and ministers.
The history of periodic episcopal assets such as mineral exploitations can be traced conveniently in these documents as it is noted if the rent is in arrears or the asset lying in the lord's hand unworked. Certain individual properties can be traced similarly as more individual firmars are introduced. These firmars include lessees by indenture. These later booklets may note when arrears are paid and the property etc. may be deleted from the list of rents in arrears, but these booklets are not concerned with adding up what cash has come in and how disposed, as did the account rolls before 1516, but they record what arrears are still outstanding.
There are sections on arrears coming in, in the Books of Great Receipt. Not all arrears collected in reached the Bishop's exchequer. It was noted in 1520 that the collector of Sadberge had absconded with several years' money.
For various reasons some of these accounts of arrears are kept in other boxes as marked in the list.
Allertonshire, Howdenshire, Crayke and Bedlingtonshire (but not Islandshire) occur in these accounts of arrears and calculations in auditor's use and the signatures of auditors and of some bishops may be found throughout.
Related material (elsewhere) London, Public Record Office Dur. 20/114/6: Arrears of Account of Master Robert Beaumont, Receiver General, 20-22 Henry VI, 1., paper.
London, Public Record Office Dur. 20/114/4: Arrears of Account of Henry Gillow, Receiver General, 5-8 Edward IV, 2mm., paper.
London, Public Record Office Dur. 20/114/5: Arrears of Account of Henry Gillow, Receiver General, 5-10 Edward IV, 2mm., paper
London, Public Record Office Dur. 20/114/1: Arrears of Account of Henry Gillow, Receiver General, 5-13 Edward IV, 2mm., paper
London, Public Record Office Dur. 20/114/2: Arrears of Account of John Kelyng, Receiver General, 16-19 Edward IV, 2mm., paper.

Views, Declarations etc.
Dates of creation: 1469-1621
Extent: 2 boxes Receiver General, Views, Declarations etc., 1469-1621 This group of two boxes of rolls, file and booklets, all papers, vary greatly in layout and information purveyed, as their diversity of length suggests. Despite the appearance of the List, they do not form an homogeneous group. Only a portion entitle themselves "View" or "Declaration", but all provide views of a short of Durham financial administration. The self-titled "Views" and "Declarations" are short and longer overviews of the Bishop of Durham's income, divided usually into about six main headings: Durham between Tyne & Tees plus Bedlingtonshire, Allertonshire, Howdenshire, Crayke, Norhamshire, London and miscellaneous income. Most "Views" provide only one net figure of income for each of these headings - followed by a section of general outgoings: fees of officials, expenses of administration and a balance of the year's profit.
The "Declarations" use the same headings, with more detail of the gross and net income and the local and general expenses. For instance, under Allertonshire one may find the income itemised with a separate figure for each of the following categories: rents and farms, perquisites of court, sales of wood, waifs and strays and also felons' goods. The Allertonshire expenses (alias deductions or reprisals) to be made are a sum for each of: fees and wages of Allertonshire officials, necessary local expenses, extra costs at the audit and also respites (rents of tenants given extra time to pay). A balance of the net profit for Allertonshire is given, which figure is the only one to be found in the "View".
Similarly in "Declarations", the second part, the usual general deductions, is not one figure but several component figures: fees, wages and annuities, expenses of administration, repairs to property, alms-giving and extra expenses not incorporated into the usual subsidiary accounts, such as provisions purchased for the Bishop's household. A balance of net income over general expenses is then made.
There may be with the "Declarations" additional "Declarations of Arrears" due from various receivers and ministers, outstanding at the determination of their accounts on given dates, divided by the years from which the arrears date, with lists of allowances and payment. There can be two such, dated at the start and end of the year in question, to show progress of collection of arrears.
Many items in this group named "Receiver General's Accounts, Views and Declarations etc." contain only the title "Bishopric of Durham" and a date, or less. They belong to the Receiver General's business, but were compiled and used to others working in the episcopal finance system, for different purposes. Being informal, they contain interesting annotations. There are Exchequer working papers, being lists by ward of the various collectors' and receivers' dues (onus) and payments with notes, rather like transumpt books at some periods (28, 37, 39, 40 and 45). There are the auditor's lists by ward annotated for the determining of subsidiary accounts on given days (38, 42, 43). There are draft and part-year accounts (31, 35, 36 & 38) notes of Halmote Court Perquisites and estreats of other courts (30 and 47), notes of the sheriff's proceeds (29), all views of parts of the administration.
All this group are of paper and require repair before further investigation.

Miscellaneous Books and Rolls
Dates of creation: 1421-1662
Extent: 4 boxes A valor for 14 Ruthall (1522-1523) is Mickleton & Spearman 108.

Miscellanea on accounts
Dates of creation: 1394-1643
Extent: 3 boxes Related material (internal) Durham Cathedral Archive Misc.Ch.7111(k): Voucher for payment of the farm of Middridge at the Durham Exchequer by John Keirston, Collector, 2 Wolsey [1524].