Reviewed by Vahe Baladouni University of New Orleans
GEOFFREY CHAUCER (1340? 1400), one of the great geniuses of English literature, was for the most part of his life in public service in one way or another. The son of a prosperous London vintner, Chaucer took part in military expeditions abroad, served as justice of the peace, and was elected to Parliament. He was in the service of the crown as clerk of the king’s works and later deputy forester of the royal forest. In his early years, he made several trips abroad, notably to France and Italy. Some of these may have been diplomatic missions for the king; others dealt with financial matters and commercial treaties. In June of 1374, Chaucer was appointed as controller of the great customs (wool and leather) in the port of London. In 1382, Chaucer was granted the additional post of controller of petty customs. He held these posts until 1386.
Over the past several decades, Chaucer scholars have compiled and published the life records of this remarkable man and literary genius. One publication that commands attention is edited by Martin M. Crow and Clair C. Olson, Chaucer Life Records. This work was published simultaneously by Oxford University Press and University of Texas Press in 1966. This volume, which is essentially a source book, contains four hundred ninety three records in the the original Latin or French. For the convenience of users, the records are brought under thirty one chapter headings. The grouping of the records by subject makes the presentation both intelligible and interesting. A chronological table of these records is also provided in the appendix. The original records are to be found in the Public Record Office, London.
A sourcebook of this type would not only be incomplete, but also dangerously misleading if it did not provide adequate commentary. The purpose of such commentary is above all to show what inferences may or may not be drawn from the records. With this concern in mind, the editors have made every effort to provide an up t odate commentary. The preface of the book informs the reader about the general plan, purpose, and methods of editing used.
Of primary interest to accounting historians is chapter nine: “Chaucer as Controller in the Port of London, 13741386.’’ It is the longest chapter in the book covering one hundred twenty three pages. Included in this chapter are the following records: (1) appointments of Chaucer as controller in the port of London; (2) Chaucer’s use of deputy controllers; (3) the wool quay and Chaucer’s colleagues there; (4) typical records illustrating Chaucer’s work at the wool quay; (5) records arising from the audit at the exchequer; (6) Chaucer’s retirement from the controller ships; appointments of his successors; (7) grant of wool forfeit to Chaucer. Information useful for purposes of accounting history are also to be found elsewhere in the book.
The study of these records may well further our understanding of business and accounting practices of the times. The volume contains records illustrating contemporary methods of bookkeeping. Two surviving particulars of accounts provide considerable and varied information on the port’s activities, such as volume of business and number of merchants trading in the port of London. Insight can be gotten regarding the division of the record keeping task. There is also a wealth of information concerning the audit of the various customs.
The examination of these records can be considerably helped by reading the following background material: Norman S. B. Gras, The Early English Customs System (Cambridge, Mass., 1918); Mabel H. Mills, “The Collectors of Customs,” in W. A. Morris and J. R. Strayer, eds., The English Government at Work, 13271336 (Cambridge, Mass., 1947), Volume II; Eileen Power, The Wool Trade in English Medieval History (London, 1941); Robert L. Baker, The English Customs Service, 13071343: A Study of Medieval Administration (Philadelphia, 1961); E. M. CarusWilson and Olive Coleman, England’s Export Trade, 12751547 (Oxford, 1963).
