building from which the poor could apply for assistance at any time. The circumstances in which Gregory became pope in 590 were of ruination. The Lombards held the greater part of Italy. Their depredations had brought the economy to a standstill. They camped nearly at the gates of Rome. The city itself was crowded with refugees from all walks of life, who lived in the streets and had few of the necessities of life. The seat of government was far from Rome in Constantinople and appeared unable to undertake the relief of Italy. The pope had sent emissaries, including Gregory, asking for assistance, to no avail. In 590, Gregory could wait for Constantinople no longer. He organized the resources of the church into an administration for general relief. In doing so he evidenced a talent for and intuitive understanding of the principles of accounting, which was not to be invented for centuries. The church already had basic accounting documents: every expense was recorded in journals called regesta, "lists" of amounts, recipients and circumstances. Revenue was recorded in polyptici, "books". Many of these polyptici were ledgers recording the operating expenses of the church and the assets, the patrimonia. A central papal administration, the notarii, under a chief, the primicerius notariorum, kept the ledgers and issued brevia patrimonii, or lists of property for which each rector was responsible. Gregory began by aggressively requiring his churchmen to seek out and relieve needy persons and reprimanded them if they did not. In a letter to a subordinate in Sicily he wrote: "I asked you most of all to take care of the poor. And if you knew of people in poverty, you should have pointed them out ... I desire that you give the woman, Pateria, forty solidi for the children's shoes and forty bushels of grain ...." Soon he was replacing administrators who would not cooperate with those who would and at the same time adding more in a build-up to a great plan that he had in mind. He understood that expenses must be matched by income. To pay for his increased expenses he liquidated the investment property and paid the expenses in cash according to a budget recorded in the polyptici. The churchmen were paid four times a year and also personally given a golden coin for their trouble. Money, however, was no substitute for food in a city that was