The Court of Exchequer was formerly a distinct part of the

court system The judiciary (also known as the judicial system, judicature, judicial branch, judiciative branch, and court or judiciary system) is the system of courts that adjudicates legal disputes/disagreements and interprets, defends, and applies the law ...

of Scotland, with responsibility for administration of government revenue and

jurisdiction Jurisdiction (from Latin 'law' and 'speech' or 'declaration') is the legal term for the legal authority granted to a legal entity to enact justice. In federations like the United States, the concept of jurisdiction applies at multiple level ...

adjudicate Adjudication is the legal process by which an arbiter or judge reviews evidence and argumentation, including legal reasoning set forth by opposing parties or litigants, to come to a decision which determines rights and obligations between th ...

on cases relating to

customs Customs is an authority or Government agency, agency in a country responsible for collecting tariffs and for controlling International trade, the flow of goods, including animals, transports, personal effects, and hazardous items, into and out ...

and

excise file:Lincoln Beer Stamp 1871.JPG, upright=1.2, 1871 U.S. Revenue stamp for 1/6 barrel of beer. Brewers would receive the stamp sheets, cut them into individual stamps, cancel them, and paste them over the Bunghole, bung of the beer barrel so when ...

, revenue,

stamp duty Stamp duty is a tax that is levied on single property purchases or documents (including, historically, the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions). Historically, a ...

and

probate In common law jurisdictions, probate is the judicial process whereby a will is "proved" in a court of law and accepted as a valid public document that is the true last testament of the deceased; or whereby, in the absence of a legal will, the e ...

. In 1856 the Court of Session was designated as the Exchequer Court, which now carries out its judicial functions. Following the merger of the two courts a Lord Ordinary, one of the

Senators of the College of Justice The senators of the College of Justice in Scotland are judges of the College of Justice, a set of legal institutions involved in the administration of justice in Scotland. There are three types of senator: Lords of Session (judges of the Court ...

, is designated as the ''Lord Ordinary in Exchequer cases''.

History

The date of establishment of an Exchequer Court is unknown because of the loss of ancient records. Originally,

Crown A crown is a traditional form of head adornment, or hat, worn by monarchs as a symbol of their power and dignity. A crown is often, by extension, a symbol of the monarch's government or items endorsed by it. The word itself is used, parti ...

revenues were managed by overseers who came to be known as the ''Lords Auditors of the Checker'', later ''King's Compositors'', then ''Lords of Exchequer''. There is evidence that the Lords Auditors of Exchequer were sitting as a court by 1500, but under the jurisdiction of the King's Council.

Charles I of Scotland Charles I (19 November 1600 – 30 January 1649) was King of Kingdom of England, England, Kingdom of Scotland, Scotland, and Kingdom of Ireland, Ireland from 27 March 1625 until Execution of Charles I, his execution in 1649. Charles was born ...

appointed ''Lords Commissioners of Exchequer'' whose authority was both administrative and judicial, and it was during the

Commonwealth A commonwealth is a traditional English term for a political community founded for the common good. The noun "commonwealth", meaning "public welfare, general good or advantage", dates from the 15th century. Originally a phrase (the common-wealth ...

under

Oliver Cromwell Oliver Cromwell (25 April 15993 September 1658) was an English statesman, politician and soldier, widely regarded as one of the most important figures in British history. He came to prominence during the Wars of the Three Kingdoms, initially ...

that they became known as the Court of Exchequer. Article 16 of the

Act of Union 1707 The Acts of Union refer to two acts of Parliament, one by the Parliament of Scotland in March 1707, followed shortly thereafter by an equivalent act of the Parliament of England. They put into effect the international Treaty of Union agree ...

provided: :"And that there be a Court of Exchequer in Scotland after the Union, for deciding Questions concerning the Revenues of Customs and Excises there, having the same power and authority in such cases, as the Court of Exchequer has in England And that the said Court of Exchequer in Scotland have power of passing Signatures, Gifts Tutories, and in other things as the Court of Exchequer in Scotland hath; And that the Court of Exchequer that now is in Scotland do remain, until a New Court of Exchequer be settled by the

Parliament of Great Britain The Parliament of Great Britain was formed in May 1707 following the ratification of the Acts of Union 1707, Acts of Union by both the Parliament of England and the Parliament of Scotland. The Acts ratified the treaty of Union which created a ...

in Scotland after the Union;" The new Court of Exchequer was established by the

Exchequer Court (Scotland) Act 1707 The Exchequer Court (Scotland) Act 1707 ( 6 Ann. c. 53) is an Act of the Parliament of Great Britain. This Act was partly in force in Great Britain at the end of 2010.The Chronological Table of the Statutes, 1235 - 2010. The Stationery Office. ...

. It provided that the judges of the Court were to be the

Lord High Treasurer The Lord High Treasurer was an English government position and has been a British government position since the Acts of Union of 1707. A holder of the post would be the third-highest-ranked Great Officer of State in England, below the Lord H ...

Great Britain Great Britain is an island in the North Atlantic Ocean off the north-west coast of continental Europe, consisting of the countries England, Scotland, and Wales. With an area of , it is the largest of the British Isles, the List of European ...

and such other persons who might be appointed by

royal commission A royal commission is a major ad-hoc formal public inquiry into a defined issue in some monarchies. They have been held in the United Kingdom, Australia, Canada, New Zealand, Norway, Malaysia, Mauritius and Saudi Arabia. In republics an equi ...

, and who were known as the Chief Baron of Exchequer and Barons of Exchequer. The number of Barons of Exchequer was limited to five. The Court's

related to

and

and matters of revenue,

and

.History of the Court: It appears to have implemented

English law English law is the common law list of national legal systems, legal system of England and Wales, comprising mainly English criminal law, criminal law and Civil law (common law), civil law, each branch having its own Courts of England and Wales, ...

in its determinations. In 1856 the jurisdiction of the Exchequer Court was transferred to the

Court of Session The Court of Session is the highest national court of Scotland in relation to Civil law (common law), civil cases. The court was established in 1532 to take on the judicial functions of the royal council. Its jurisdiction overlapped with othe ...

by the Exchequer Court (Scotland) Act 1856, which became the Court of Exchequer in Scotland. One of the Lords Ordinary in the

Outer House The Outer House (abbreviated as CSOH in neutral citations) is one of the two parts of the Scottish Court of Session, which is the supreme civil court in Scotland. It is a court of first instance, although some statutory appeals are remitted ...

of the Court of Session is to be designated as ''Lord Ordinary in Exchequer Causes;'' this was restated by the

Court of Session Act 1988 The Court of Session is the highest national court of Scotland in relation to civil cases. The court was established in 1532 to take on the judicial functions of the royal council. Its jurisdiction overlapped with other royal, state and churc ...

. The 1856 Act stated: The Lord Ordinary in Exchequer Cases is designated by order of the

Lord President of the Court of Session The Lord President of the Court of Session and Lord Justice General () is the most senior judge in Scotland, the head of the judiciary, and the presiding judge of the College of Justice, the Court of Session, and the High Court of Justiciary. ...

under powers granted by Schedule 4 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990, which amended previous enactments requiring the appointment to be made by

Act of Sederunt An Act of Sederunt ( ; meaning a meeting or sitting of a court) is secondary legislation made by the Court of Session, the supreme civil court of Scotland, to regulate the proceedings of Scottish courts and tribunals hearing civil matters. Or ...

Remit and jurisdiction

The Court's

related to

and

and matters of revenue,

and

. In modern times the business of the court consists in the main of appeals on law from the determination of the Special

Commissioners of Income Tax A commissioner (commonly abbreviated as Comm'r) is, in principle, a member of a commission or an individual who has been given a commission (official charge or authority to do something). In practice, the title of commissioner has evolved to incl ...

on issues of liability to tax. The procedure for exchequer cases is determined by Chapters 41 and 48 of the Rules of the Court of Session.

Chief Baron of the Court of Exchequer

James Ogilvy, 4th Earl of Findlater James Ogilvy, 4th Earl of Findlater and 1st Earl of Seafield, (11 July 166419 August 1730) was a Scottish politician, prominent during the reign of Queen Anne. He was created Earl of Seafield in 1701 and was an active supporter of the 1707 Ac ...

(1707–1708)Walker, David M., The Oxford Companion to Law, Appendix I, list of Chief Barons of the Court of Exchequer in Scotland, 1707–1832, p. 1343. *John Smith (1709–1726) *Matthew Lunt (1726–1741) *John Idle (1741–1755) * Robert Ord (1755–1775) * Sir James Montgomery of Stanhope (1775–1801) *

Robert Dundas of Arniston Robert Dundas of Arniston (6 June 1758 – 17 June 1819) was a Scottish judge. Dundas served as Solicitor General for Scotland between 1784 and 1789 and as Lord Advocate from 1789 to 1801. He sat as Member of Parliament for Edinburghshire fr ...

(1801–1819) *Sir Samuel Shepherd (1819–1830) * James Abercromby (1830–1832) The office of Chief Baron was abolished in 1832, 24 years before the court was merged with the Court of Session.

References

{{CourtsScotland2 1856 disestablishments in Scotland 1856 in British law 19th century in Scotland Court of Session Courts of Scotland Legal history of Scotland Scots administrative law Public finance of Scotland Customs duties Excises Taxation in Scotland Probate courts Property law of the United Kingdom

Scotland Scotland is a Countries of the United Kingdom, country that is part of the United Kingdom. It contains nearly one-third of the United Kingdom's land area, consisting of the northern part of the island of Great Britain and more than 790 adjac ...

Trade in Scotland Shipping in Scotland Courts and tribunals disestablished in 1856