The Pell Office was a department of the Exchequer in which the receipts and payments were entered upon two rolls of parchment, the one called the introitta, which was the record of monies received, and the other the exitus, or the record of monies issued.[1] A statement of all moneys issued was entered by the Clerk of the Pells on the issue roll. In 1552 the unreliable "Declarations of the State of the Treasury" were replaced by declarations made by the Clerk of the Pells,[2]