1921 AND THE DUKE OF BEDFORD 187 Golafre dated 17 August 1418, acknowledging the payment of 200 livres tournois, receipts for three months, from the ' grenetier ' of Falaise. This shows that the ' gabelle ' continued to be levied although Henry had not yet issued an ordinance on the subject. 1 Probably Golafre's chief collections were from the occupied domain, for from this source he had, at the end of his term, 13,223 livres tournois which he handed over to his successor. 2 In May 1419 there seems to have been a financial and admini- strative reorganization . William Alington was appointed treasurer- general, 3 an office which apparently combined the powers hereto- fore exercised by the president of the exchequer and the receiver- general. 4 Orders to pay now came from the king to Alington, who either carried them out himself by making the proper payment, or issued orders in accordance with the royal mandate to his subordinates, the ' vicomtes ', ' grenetiers ', and ' receveurs This appointment was immediately followed by a revenue ordinance formally establishing, in the name of the new ruler of Normandy, a ' gabelle ' of 30 livres tournois the measure, a ' quartage ' or tax of one-fourth the selling price on all beverages sold at retail, and ' l'imposition f oraine ' of 12d.t. the livre on all sales of merchandise. Payment was to be made to the receivers ; disbursement by orders from the treasurer- general, who rendered account to the ' chambre des comptes ' at Caen. Disputes arising from the collection went to the ' baiUi's ' court. 5 Formal collection, in some instances, began on 7 May 1419, the day of the ordinance, 6 but the fiscal year for this tax did not begin until 1 June. 7 When offered at public auction the collec- tion of the ' quartages ' alone at Eouen was sold for 17,000 livres tournois (£2,550), 8 at Bayeux for 1,200 livres tournois (£180). 9 The value of this collection apparently tended to rise during the early years of the English occupation. At Pont-de-1'Arche the ' quartages ' and ' impositions foraines ' brought in 1,317 livres tournois during the first year (1 June 1419 — 31 May 1420). The first four months of the following year brought in nearly as much, 1,011 livres tournois. 10 At Vernon and Les Andelys the 1 For the ' gabelle ' in 1418 see British Museum, Add. Charter 10949 ; Roles de Brequigny, 611, 1198 ; Exchequer Accts. 187/14, ff. 8, 9. 2 Ibid. fo. l r . 3 Roles de Brequigny, 511.
- The only evidence that the receiver-generalship continued during Alington's
time is mention of John Daltom, clerk, as holding the office in 1422 (Exchequer Accts. 188/7, fo. 23 v ). _ 5 7 May 1419 (Roles de Brequigny). See also Bib. Nat., Fonds Francais, 26043, no. 5409. The first mention of the 'chambre des comptes' is in a document of 9 February 1419 (Roles de Brtquigny, 297). 6 Bib. Nat., Fonds Francais, 25766, no. 795. 7 Ibid. 26043, no. 5409 ; Roles de Brequigny, 768. 8 Roles de Brequigny, 768. 9 Arch, de la Seine-Inf., Occupation Anglaise, I, Pieces Melees. 10 Bib. Nat,, Fonds Francais, 26043, no. 5372.
