Since medieval times the Exchequer had used tally sticks, pieces of carved, notched wood, normally willow, as part of their accounting procedures. The parliamentary historian Caroline Shenton has described the tally sticks as "roughly as long as the span of an index finger and thumb". These sticks were split in two so that the two sides to an agreement had a record of the situation. Once the purpose of each tally had come to an end, they were routinely destroyed. By the end of the eighteenth century the usefulness of the tally system had likewise come to an end, and a 1782 Act of Parliament stated that all records should be on paper, not tallies. The Act also abolished sinecure positions in the Exchequer, but a clause in the act ensured it could only take effect once the remaining sinecure-holders had died or retired. The final sinecure-holder died in 1826 and the act came into force, although it took until 1834 for the antiquated procedures to be replaced. The novelist Charles Dickens, in a speech to the Administrative Reform Association, described the retention of the tallies for so long as an "obstinate adherence to an obsolete custom"; he also mocked the bureaucratic steps needed to implement change from wood to paper. He said that "all the red tape in the country grew redder at the bare mention of this bold and original conception." By the time the replacement process had finished there were two cart-loads of old tally sticks awaiting disposal.