The term "pipe rolls" is spelled with the phonetic transcription /paɪp roʊlz/. The first syllable "pipe" is pronounced with a long "i" sound and the "p" is pronounced with an unaspirated "p". The second syllable "rolls" is pronounced with a long "o" sound and a silent "l". The term "pipe rolls" refers to a medieval form of financial record-keeping practiced in England between the 12th and 19th centuries. These records, in the form of parchment rolls, documented the annual income and expenses of the monarch.
Pipe rolls refer to a type of financial record used in medieval England as a means of recording and assessing taxes payable to the crown. The name "pipe rolls" derived from the fact that they were originally kept on long, cylindrical parchment rolls, resembling pipes. The rolls represent an essential source for historians studying the economy and administration of medieval England.
Dating back to the 12th century, pipe rolls were maintained by the Exchequer, the financial administration of the English crown. The rolls documented various sources of revenue, including taxes like the "hearths tax" and the "cloth tax," along with other fines and penalties. They provided a comprehensive record of all financial transactions made within a given county or administrative district.
The pipe rolls were meticulously written, with entries being made annually and audited by auditors. These entries listed the names of the individuals or institutions liable to pay taxes, specifying the amount due. The rolls were usually preserved in the form of duplicates, with one copy staying with the Exchequer and another sent to the relevant county or district.
Although originally created to ensure the collection of taxes, the pipe rolls evolved into a source of legal information, recorded debts, land transactions, and other relevant financial matters. They played a crucial role in aiding the centralization of royal administration and establishing uniformity and accountability within the kingdom. Today, pipe rolls remain invaluable for historians studying medieval England, shedding light on its fiscal system, governmental structures, and socioeconomic dynamics.
The term "pipe rolls" can be traced back to medieval England. The word "pipe" originated from the Latin word "pipa", which means "a hollow tube or pipe". In the context of the pipe rolls, it referred to the cylindrical shape of the rolls of parchment or paper on which the accounts were recorded.
The usage of the term "pipe rolls" can be traced back to the 12th century when a system of accounting was established in England to record the financial transactions of the royal treasury. The rolls were called "pipe rolls" because they were shaped similarly to pipes. The accounts recorded on these rolls included various sources of income such as taxes, feudal dues, and other revenues.
Over time, the term "pipe rolls" became associated specifically with the rolls of the Exchequer, which was the royal treasury.