| Description | This series is complete except for the years 1664-1668, 1693-1694 and 1699-1700 (although a part of 1667-1668 is to be found in the Domestic Economy series as DE 115b). The books overlap in date with the Treasurers' Accounts (TA) which they appear to have superseded. The accounts run from St Katherine's Day (25 Nov) rather than the Michaelmas of the earlier series and there are differences in format, although the content is almost identical. Generally one book covers one year, with a few exceptions, until 1862-1903 when 10 books cover 41 accounting years.
The accounts are in English, with Latin headings and final abstracts until 1830 when English is used throughout. The categories used are initially the same as those in the Treasurers' Accounts, but were entered termly rather than annually, as is found in the Miscellaneous Accounts which overlap with some of the Treasurers' Accounts (MA 39-41). The recipients of stipends signed against their names and the whole account was audited by the Dean and Chapter.
The earlier books have rough notes of receipts and debts written in them, but they get neater and more formal during the course of the eighteenth century. There is usually an index to the contents of the book.
All the books list the stipends of the Dean and canons, the six preachers, the minor canons, the choir, the Bedesmen, the Cathedral officers and the Kings School schoolmasters and pupils. Alms appear in every book, and a list of the `monthly poor' is found from 1722-1788. Money spent on the fabric of the Cathedral and the Precincts is always part of these accounts, as are oblations and other donations.
Until the late eighteenth century the books list the proceeds from dimission and seal fees and confirmations, which were divided between the Dean and canons. Sums set aside for road repairs are detailed in all the books up to 1828. The lay clerks' stipends are recorded until 1840. Bills of residence appear from 1745 until the late eighteenth century. These record the days each canon spent in the Cathedral every year, and a section in the account labelled `Perditions' shows the fines paid for non-residence which were then divided amongst the other canons.
Between 1822-1827 there is a small section in the accounts for the library, mainly recording donations. In 1838 there was a change in accounting practice when the Treasurer became responsible for making and receiving payments that were previously the Receiver's concern. Thus from this date there are receipts from the Cathedral's estates.
The accounts are very uniform in layout (except 1711-12 which is in a tabular form) until 1862 when the accounting system of the Dean and Chapter was changed as a result of the activities of the Ecclesiastic Commissioners. The books were rearranged into four categories; A was payments made to the Dean and canons, B related to the fabric of the Cathedral, C listed all the other stipends and D was for quitrents, allowances, extraordinary payments and the salaries of the auditor and surveyor. |