A more thorough explanation:

EXANNUAL ROLL

Exannual roll is a historical term used in England to refer to a roll that contained illeviable fines and desperate debts. It was read annually to the sheriff upon his accounting to see what could be collected.

One example of the use of exannual roll is in the collection of taxes. If a person owed taxes that they could not pay, their debt would be recorded in the exannual roll. The sheriff would then review the roll to see if any of the debts could be collected.

Another example is in the collection of fines. If a person was fined for a crime but could not pay the fine, their debt would be recorded in the exannual roll. The sheriff would then review the roll to see if any of the fines could be collected.

The examples illustrate how the exannual roll was used to keep track of debts and fines that were difficult or impossible to collect. By reviewing the roll annually, the sheriff could determine if any of the debts or fines could be collected and take appropriate action to collect them.