SOUTHEND United paid the price again at Roots Hall this afternoon.

But it had nothing to do with HMRC or the players wages and instead focused on the Shrimpers' ongoing difficulties in dealing with set pieces.

A Scott Vernon penalty had fired Steve Tilson's struggling side into an early lead against relegation rivals Tranmere Rovers but they eventually had to settle for a share of the spoils as Ian Goodison equalised from a Paul McLaren corner.

Aside from the goals, the game lacked excitement and was flat for long spells in front of Blues' smallest home crowd of the campaign, 6, 382.

Those inside the ground saw Franck Moussa drag a 20 yard shot wide of the left post after only four minutes before Vernon headed straight at Rovers keeper Luke Daniels from just inside the penalty area.

The visitors hit back with captain Ian Thomas-Moore unleashing a low drive which was easily smothered by Shrimpers shot-stopper Steve Mildenhall but in the 15th minute Blues broke the deadlock from the penalty spot following a reckless challenge on Francis Laurent by former Southend trialist Zoumana Bakayogo inside the area.

That enabled Vernon to step forward and fire the resulting spot-kick into the bottom right hand corner of the net despite Daniels diving in the right direction.

It was Vernon's first goal since signing on loan from Colchester and was also the first time a Southend player had netted before the break since Laurent netted at Carlisle United in late October.

In reply for the visitors, Gareth Edds then fired a low long range shot at Mildenhall but on the stroke of half-time Southend wasted a golden chance to double their advantage as Jean Francois Christophe rose high to meet a curling free-kick from Simon Francis.

But the Frenchman could only head over from close range when he should at the very least have hit the target.

The miss increased in significance immediately after the half-time break as Tranmere equalised in the 48th minute.

The goal again came from a corner as McLaren's left wing flag kick was met by Gareth Edds whose low volley fell perfectly into the path of Goodison who escaped the attentions of Jean Yves M'Voto and made no mistake with an assured close range finish.

Goodison has now scored both of his goals this season against Southend and the home-side were then forced into their first change of the afternoon in the 53rd minute when Sanchez Watt limped off and was replaced by Alan McCormack.

But, seconds after the change, Tranmere almost took the lead as Thomas -Moore was impressively denied at the back post by Mildenhall.

Southend's second alteration came on in the 73rd minute when Scott Spencer replaced Laurent in attack and they almost netted seven minutes later but Christophe could only head wide another corner from Francis.

It was a similar scenario in the 87th minute when the French midfielder headed a free-kick from Francis past the left post before he fired wide of the opposite upright from 20 yards in the closing action of a frustrating encounter for the Shrimpers.