The treatise, written in Latin,[1] and known from four manuscripts from the 13th century[2] is set up as a series of questions and answers, covering the jurisdiction, constitution and practice of the Exchequer.
One academic said that "The value of this essay for early English history cannot be over-estimated; in every direction it throws light upon the existing state of affairs.
The treatise was most likely written by Richard FitzNeal, Lord High Treasurer of the Exchequer under Henry II.
It is a most learned essay concerning all that went on at the bi-yearly meetings of the exchequer officials, and branches out into a description of all the sources of revenue of the English crown, and of the methods of collecting them.
The value of this essay for early English history cannot be over-estimated; in every direction it throws light upon the existing state of affairs".