ROLL

A schedule of parchment which may be turned up with the hand in the form of a pipe or tube. Jacob. A schedule or sheet of parchment on which legal proceedings are entered. Thus, in English practice, the roll of parchment on which the issue is entered is termed the “issue roll.” So the rolls of a manor, wherein the names, rents, and services of the tenants are copied and enrolled, are termed the “court rolls.” There are also various other rolls; as those which contain the records of the court of chancery, those which contain the registers of the proceedings of old parliaments, called “rolls of parliament,” etc. Brown. great variety of these rolls, appropriated to the different proceedings; such as the warrant of attorney roll, the process roll, the recognizance roll, the imparlance roll, the plea roll, the issue roll, the judgment roll, the scire facias roll, and the roll of proceedings on writs of error. 2 Tidd, Pr. 729, 730. In modern practice, the term is sometimes used to denote a record of the proceedings of a court or public office. Thus, the “judgment roll” is the file of records comprising the pleadings in a case, and all the other proceedings up to the judgment, arranged in order. In this sense the use of the word has survived its appropriateness; for such records are no longer prepared In the form of a roll. Assessment roll. In taxation, the list or roll of taxable persons and property, completed, verified, and deposited by the assessors. Bank v. Genoa, 28 Misc. Rep. 71, 59 N. Y. Supp. 829; Adams v. Brennan, 72 Miss. 894, 18 South. 482. Judgment roll. See supra. Master o>f the rolls. See Master. Rolls of parliament. The manuscript registers of the proceedings of old parliaments j in these rolls are likewise a great many decisions of difficult points of law, which were frequently, in former times, referred to the determination of this supreme court by the judges of both benches, etc. Rolls of the exchequer. There are several in this court relating to the revenue of the country. Rolls of the temple. In English law. In each of the two Temples is a roll called the “calves head roll,” wherein every bencher, barrister, and student is taxed yearly; also meals to the cook and other officers of the houses, in consideration of a dinner of calves head, provided in Easter term. Orig. Jur. 199. Rolls office of the chancery. In English law. An office in Chancery Lane, London, which contains rolls and records of the high court of chancery, the master whereof is the second person in the chancery, etc. The rolls court was there held, the master of the rolls sitting as judge; and that judge still sits there as a judge of the chancery division of the high court of justice. Wharton. Tax roll. A schedule or list of the persons and property subject to the payment of a particular tax, with the amounts severally due, prepared and authenticated in proper form to warrant the collecting officers to proceed with the enforcement of the tax. Babcock v. Beaver Creek Tp., 64 Mich. 601, 31 N. W. 423; Smith v. Scully, 66 Kan. 139, 71 Pac. 249.