Source : Webster's Revised Unabridged Dictionary (1913)

Pell \Pell\, n. [OF. pel, F. peau, L. pellis a skin. See {Fell}
   a skin.]
   1. A skin or hide; a pelt.

   2. A roll of parchment; a parchment record.

   {Clerk of the pells}, formerly, an officer of the exchequer
      who entered accounts on certain parchment rolls, called
      pell rolls. [Eng.]