All receivers [of revenues] for the town,
viz. chamberlains, churchwardens, muragers, haven reeves
[? water-bailiffs?], collectors of the
half-doles, keeper of the hospital, keeper of Our Lady's light, and
keeper of the sick men's house, with all other accountants, shall once
a year render a due and clear account before the bailiffs then in
office, the bailiffs of the previous year [i.e. the year
in which revenues were collected], and at least two of
the auditors. This audit shall be held in the
tolhouse each year on the first
working day after New Year's Day, continuing day by day until each
of the accountants has rendered account of all revenues and receipts
received and payments paid, for and to the use of the town and church.
All the accounts are to be recorded in fair books within 14 days after
New Year's, regardless of any other business occupying [the
clerk]. The bailiffs shall also, a week before the day
appointed for the audit, send an officer to the auditors and to the
accountants giving them notice to keep the appointment at the tolhouse.
If any of the auditors is at home [i.e. in town]
and able to come to the audit but refuses to, he shall pay 20s. fine
(half to profit of the town and the other half to the use of the
bailiffs). If any of the accountants absents himself and refuses to
come to [give] his account on the day assigned, he
shall pay a fine of 20s. (half to the town and half to the bailiffs).
These fines are to be levied by the bailiffs within four days after
anyone makes default [in appearance]; if they are
obstinate and refuse to pay the fine when first asked, or argue with
the bailiffs about the default, then the bailiffs may send them to
prison no matter who they are, there to remain until the fine is fully
paid, without any remission. However, so often as two of the auditors
and two of the chamberlains attend [the audit], the
other two who fail [to attend] shall not be fined for
that.