Legal Definitions - exannual roll

The exannual roll was a historical administrative record used in England, specifically designed to track fines and debts owed to the Crown or other authorities that were deemed difficult or impossible to collect at the time they were incurred. This roll was reviewed annually by the sheriff, who was the chief law enforcement officer responsible for collecting such payments, to determine if circumstances had changed, making any of these previously uncollectible amounts recoverable.

• Imagine a medieval farmer who owed a small fine for failing to maintain a public road, but shortly after the fine was levied, a severe drought forced him to abandon his land and move away, making immediate collection impossible. This uncollectible fine would be transcribed onto the exannual roll. Years later, if the farmer returned to the area and prospered, the sheriff, during the annual review of the roll, might identify this old debt and attempt to collect it, as the farmer's financial situation had improved.

• Consider a wealthy merchant who incurred a significant debt to the Crown for trade privileges but then suffered a catastrophic shipwreck, losing all his assets and becoming destitute. This "desperate debt" would be recorded on the exannual roll. Each year, the sheriff would examine the roll to see if the merchant had managed to rebuild his fortune or acquire new assets, which would then trigger a renewed effort to recover the outstanding amount.

• During a period of political unrest, a local lord might have refused to pay his annual feudal dues to the King, making it politically or practically impossible for the sheriff to enforce collection immediately. These unpaid dues would be listed on the exannual roll. Once stability returned, the sheriff would consult the roll during his annual accounting to identify these arrears and pursue their collection, now that the obstacles to enforcement had been removed.