Legal Definitions - nichil

The term nichil refers to a historical practice in English law concerning debts owed to the government's treasury, known as the Exchequer.

• As a noun, a nichil was a debt that local sheriffs, who were responsible for collecting these amounts, officially declared uncollectible. This declaration meant the sheriff believed the debt could not be recovered, either because the debtor could not be found or lacked the financial means to pay. Despite being deemed uncollectible by the sheriff, these amounts were still recorded by the Exchequer's office, and a formal process might still be initiated for their recovery.
• As a verb, to nichil meant for a sheriff to make an official return stating that a specific debt was worthless and could not be collected. This practice and the associated government offices were abolished in 1833.

Here are some examples illustrating the concept of a nichil:

• Example 1: Debtor Cannot Be Found

  Imagine a village in 17th-century England where a local merchant owes a specific tax payment to the Crown, managed by the Exchequer. The sheriff, tasked with collecting this debt, visits the merchant's home and place of business only to find them abandoned. Neighbors report the merchant left town suddenly and his current whereabouts are unknown. After a thorough but unsuccessful search, the sheriff would nichil this debt, officially reporting it as uncollectible because the debtor could not be found. The debt would then be recorded as a nichil by the Exchequer's office.

• Example 2: Debtor Unable to Pay

  Consider a landowner who was fined for failing to contribute to the upkeep of a local bridge, a debt owed to the Crown. However, a series of devastating floods and a subsequent crop failure have left him completely bankrupt, with no land or assets remaining that could be seized to cover the fine. The sheriff, after assessing the landowner's financial situation and confirming his utter destitution, would nichil this debt. This action signifies that the debt is deemed worthless and unrecoverable due to the debtor's inability to pay, even though it remains on the Exchequer's books as a nichil.

• Example 3: Multiple Small Uncollectible Debts

  During a period of widespread economic hardship, a sheriff is tasked with collecting numerous small fees and arrears owed to the Crown by various villagers for minor infractions or overdue rents. After attempting to collect these amounts, the sheriff discovers that many of the debtors have either died, emigrated, or fallen into such extreme poverty that they possess absolutely no means to pay. Rather than continuing a futile collection effort, the sheriff would collectively nichil these numerous small debts, reporting them as non-leviable. Each of these uncollectible amounts would then be classified as a nichil within the Exchequer's records.