Definition
A writ of old English practice commanding the Lord Treasurer and Barons of the Exchequer to allow an accountant credit for sums of money he had lawfully expended in the performance of his official duties. The writ functioned as a formal mechanism for reimbursement or account credit — ensuring that a public officer or accountant was not charged for disbursements he had rightfully made on behalf of the Crown or the relevant authority.
The full form appearing in sources is De allocatione facienda — "for making an allowance" — with allocatione facienda serving as the shorthand reference.
Why It Matters in Research
This is an obsolete writ of the English Exchequer system with no surviving American counterpart. Researchers encountering the term will find it only in historical English legal materials, particularly those touching on Exchequer practice, Crown accounting, and the administration of public officers.
Several points of navigational importance:
First, the writ belongs to a cluster of Exchequer writs that operated within a specialized procedural world — one largely invisible to researchers trained on common law court practice. It presupposes familiarity with how the Exchequer functioned as both a financial institution and a court of record.
Second, Burrill's entry is notably thin, redirecting to the full form De allocatione facienda rather than providing independent definition. Researchers using Burrill as a primary source should treat it as a pointer rather than an authority on this term.
Third, the writ connects directly to the concept of "allocation" or "allowance" in Exchequer accounting — a distinct technical usage that does not map cleanly onto modern accounting or reimbursement concepts. The allowance made under this writ was not a payment from the Crown but a credit in the account, affecting what the accountant owed rather than what he received.
Fourth, Jacob's Law Dictionary is cited as the authority in both Black's editions and Rapalje & Lawrence. Researchers tracing this term further back should consult Jacob directly rather than relying on the dictionary chain.
Historical Dictionary Support
The five source dictionaries are in close agreement on the substance: this is a command writ directed to the Lord Treasurer and Barons of the Exchequer, ordering an allowance for an accountant's lawful expenditures in office. The definitions in Black's (both editions), Bouvier's, and Rapalje & Lawrence are functionally identical, all tracing to Jacob.
The points of minor divergence are structural rather than substantive. Black's first edition frames it as a writ "for allowing" certain sums — emphasizing the result. Bouvier's frames it as a writ "commanding that an allowance be made" — emphasizing the directive nature. Rapalje & Lawrence follows Bouvier's framing closely. These are not conflicting accounts; they describe the same instrument from slightly different angles.
What the historical sources collectively omit: none provide context for when the writ would be sought, what triggered the need, or how it interacted with other Exchequer process. They record the writ's existence and function without situating it in Exchequer procedure more broadly. Researchers needing that context will need to look beyond the dictionary tradition to treatises on Exchequer practice.
Burrill's redirection to De allocatione facienda without independent content suggests the term was already receding from active legal use by the time his dictionary was compiled, and he treated the fuller Latin phrase as the primary entry.
Jurisdictional Note
This writ was exclusively a creature of English Exchequer practice. It was never adopted in American courts, which did not carry forward the Exchequer's specialized procedural apparatus. American researchers will encounter it only in English historical materials or in comparative legal history contexts.