Encyclopaedia Britannica, 11th Edition, "McKinley, William" to "Magnetism, Terrestrial" Volume 17, Slice 3

Chapter XXV. also concerns the sheriffs. It prevents the king from

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increasing by their agency the amount of money annually due to him from the various counties and hundreds. The custom was for the king to get a fixed sum from the sheriff of each county, this being called the _firma comitatus_, and for the sheriff to collect this as best he could. Henceforward this amount must not be raised.

Chapters XXVI. and XXVII. were intended to protect the property of deceased persons, and also to secure the full payment of debts due therefrom to the crown. Other creditors were also protected, and the property of an intestate must be distributed to his heirs under the supervision of the church.