Whether or not the money was actually applied according to the direction of Parliament was another matter. Efforts to ensure the carrying out of the parliamentary will were begun as early as 1340. In that year a committee of lords and commons was appointed to examine the accounts of William de la Pole and the other collectors of the last subsidy.[238] In 1341 the Rolls of Parliament have it that “the great men and commons of the land pray, for the common profit of the king and of themselves, that certain persons be deputed by commission to audit the accounts of all those who have received the wool of our said lord, or other aid granted to him; and also of those who have received and paid out his money, as well beyond the seas as in the realm from the commencement of his war until now; and that the rolls and other remembrances, obligations, and other things made abroad be delivered into the chancery, to be enrolled and recorded, just as was wont to be done heretofore.”[239] To the petition the royal response ran: “It is the king’s pleasure that this be done by good men deputed for the purpose, with the addition that the treasurer and the chief baron be of the number; and that it be done concerning this as it was heretofore ordained; and that the lords be chosen in this Parliament. And also that all rolls, remembrances, and obligations made beyond the sea, be delivered into the chancery.”[240]

There is not much reason to suppose that Edward adhered to this promise better than he held to others of a similar character, save that there appears no complaint from Parliament until the last year of his reign. In 1377, in voicing the demand of Peter de la Mare, the commons in the Good Parliament petitioned “that it may please our lord the king to name two earls and two barons, of those who shall seem to him best, who shall be guardians and treasurers as well of this subsidy now granted and of the subsidy which the clergy of England is yet to grant to the king our lord, as of the subsidy of wool, leather, and woolfells granted in the last Parliament.”[241] The lords so chosen were to be sworn before the commons, and were to expend the subsidies “for the said wars and for no other work.” The high treasurer of England was to have nothing to do with it in anywise whatsoever. Decisive action, however, waited upon the next reign.

The History of Parliamentary Taxation in England — Part 68