Define: Writer Of The Tallies

In English law, a writer of tallies is an officer of the Exchequer who uses sticks called tallies to record financial transactions. These tallies have notches that represent the amount of money owed between a debtor and creditor. The longer part of the stick, known as the stock, is given to the person making the payment, while the shorter part, called the foil, is given to the other party. If there is a dispute over the sum, the two pieces can be fitted together to check for a match. Tallies were commonly used to keep track of accounts and were even utilised by the Bank of England for recording loans. Interestingly, the burning of old tallies resulted in the destruction of the old Houses of Parliament.

In English law, a writer of tallies is an officer of the Exchequer whose duty is to inscribe the letters of tellers’ bills onto the tallies. A tally is a stick that is cut into two parts and marked with notches to indicate the amount owed between a debtor and creditor. For instance, if someone owed money to another person, they would use a tally to keep track of the amount owed. The stick would be marked with notches to represent the amount received. Once the notches were cut, the stick was split lengthwise into two unequal pieces. The longer piece, which contained a stump or handle and was known as the ‘stock,’ was given to the person making the payment, while the shorter, a flat strip called the ‘foil,’ was given to the other party. If the sum involved was disputed, the two pieces could be fitted together to see if they would ‘tally.’ This terminology has had a lasting impact on our language. If you lent money to the Bank of England, tallies were cut for the amount, and the Bank kept the foil while you received the stock. This meant that you held ‘Bank Stock’ of the recorded amount. When the form of the cheque was adopted, it was not referred to as a foil, but the part retained by the payer is still known as the counterfoil. The word ‘cheque’ itself ultimately goes back to the same root as ‘exchequer.’ Tallies were used in the Exchequer from early times until 1826. The burning of a large quantity of old tallies resulted in the burning down of the old Houses of Parliament. Overall, a writer of tallies is a crucial officer in English law who helps to keep track of debts and payments using a tally system.

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This glossary post was last updated: 16th April 2024.