Pipe Rolls. Hist. The Exchequer’s records of royal revenue, including revenue from feudal holdings, judicial fees, and tax revenue collected by the sheriffs. • The Pipe Rolls comprise 676 rolls, covering the years 1131 and 1156 to 1833 (except for gaps in 1216 and 1403). — Also termed Great Rolls of the Exchequer.
“The Pipe rolls (so called possibly because of their pipe-like appearance when rolled up and stacked) were the rolls of the Exchequer and consist of parchment skins sewn together. Roger of Salisbury, Henry I’s Treasurer, had established a rudimentary national financial system and the Pipe roll recording financial details at the end of Henry’s reign is in existence …. The rolls contain much information concerning royal debtors, administration, and personnel of the King’s government.” L.B. Curzon, English Legal History 64–65 (2d ed. 1979).
[Blacks Law 8th]