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The Court of Exchequer (Ireland) or the Irish Exchequer of Pleas, was one of the senior
courts of common law A court is any person or institution, often as a government institution, with the authority to adjudicate legal disputes between parties and carry out the administration of justice in civil, criminal, and administrative matters in accordance ...
in Ireland. It was the mirror image of the equivalent court in England. The Court of Exchequer was one of the four royal courts of justice which gave their name to the building in which they were located, which is still called the
Four Courts The Four Courts ( ga, Na Ceithre Cúirteanna) is Ireland's most prominent courts building, located on Inns Quay in Dublin. The Four Courts is the principal seat of the Supreme Court, the Court of Appeal, the High Court and the Dublin Circuit ...
, and in use as a Courthouse, in
Dublin Dublin (; , or ) is the capital and largest city of Republic of Ireland, Ireland. On a bay at the mouth of the River Liffey, it is in the Provinces of Ireland, province of Leinster, bordered on the south by the Dublin Mountains, a part of th ...
.


History

According to Elrington BallBall, F. Elrington. ''The Judges in Ireland 1221–1921''. London: John Murray, 1926 the Irish Court of Exchequer was established by 1295, and by 1310 it was headed by the
Chief Baron of the Irish Exchequer The Chief Baron of the Irish Exchequer was the Baron (judge) who presided over the Court of Exchequer (Ireland). The Irish Court of Exchequer was a mirror of the equivalent court in England and was one of the four courts which sat in the buildin ...
, assisted by at least one associate
Baron of the Exchequer The Barons of the Exchequer, or ''barones scaccarii'', were the judges of the English court known as the Exchequer of Pleas. The Barons consisted of a Chief Baron of the Exchequer and several puisne (''inferior'') barons. When Robert Shute was a ...
. The Court seems to have functioned for some years without a Chief Baron. Sir David de Offington, former
Sheriff of County Dublin The Sheriff of County Dublin (or (High) Sheriff of the County of Dublin) was the Sovereign's judicial representative in County Dublin. Initially, an office for a lifetime, assigned by the Sovereign, the Sheriff became an annual appointment follo ...
, was appointed the first Baron in 1294, followed by Richard de Soham the following year, and William de Meones in 1299. The first Chief Baron was
Walter de Islip Walter de Islip, or de Istlep (died after 1342) was an English-born cleric, statesman, and judge in fourteenth-century Ireland. He was the first Chief Baron of the Irish Exchequer; he also held the offices of Treasurer of Ireland, Chief Escheator ...
, an English-born judge and statesman who also served as
Lord Treasurer of Ireland The Lord High Treasurer of Ireland was the head of the Exchequer of Ireland, chief financial officer of the Kingdom of Ireland. The designation ''High'' was added in 1695. After the Acts of Union 1800 created the United Kingdom of Great Britain a ...
. Three of the earliest Statutes of the Irish Parliament, in 1294 and 1303, are entitled "Treasurer and Barons of Exchequer". The Barons might combine a seat on the Bench with another office within the Exchequer, such as Engrosser, Summoned,
Remembrancer The Remembrancer was originally a subordinate officer of the English Exchequer. The office is of great antiquity, the holder having been termed remembrancer, memorator, rememorator, registrar, keeper of the register, despatcher of business. The R ...
,Smyth, Constantine Joseph '' Chronicle of the Law Officers of Ireland'' London Butterworths 1839 p.145 or Chief
Auditor An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting and au ...
of the Accounts. Thomas Archbold was Master of the Mint when he became a judge, and evidently retained that office throughout his time on the Exchequer. The early Barons were usually English-born, with a record of public service in Ireland. Although they ranked as High Court
judges A judge is an official who presides over a court. Judge or Judges may also refer to: Roles *Judge, an alternative name for an adjudicator in a competition in theatre, music, sport, etc. *Judge, an alternative name/aviator call sign for a membe ...
, they were not required to be properly qualified
barristers A barrister is a type of lawyer in common law jurisdictions. Barristers mostly specialise in courtroom advocacy and litigation. Their tasks include taking cases in superior courts and tribunals, drafting legal pleadings, researching law and ...
, and in 1400 complaints were made about their lack of legal expertise. An Act of the Irish Parliament in 1421 was aimed at those Barons who were described ominously as "
illiterate Literacy in its broadest sense describes "particular ways of thinking about and doing reading and writing" with the purpose of understanding or expressing thoughts or ideas in written form in some specific context of use. In other words, hum ...
men performing office in the Exchequer through deputies". In 1442 it was suggested that the administration of the Irish Government would be improved if the Chief Baron was a properly trained
lawyer A lawyer is a person who practices law. The role of a lawyer varies greatly across different legal jurisdictions. A lawyer can be classified as an advocate, attorney, barrister, canon lawyer, civil law notary, counsel, counselor, solic ...
. This criticism was principally aimed at Michael Gryffin, the incumbent Chief Baron, who had no legal qualifications for the job. Thomas Shorthalls, another Baron in the early 1440s, had a background in local government, although he had also acted as an attorney. Francis Toppesfeld had been a royal esquire of the body and a senior official in the Royal household under Henry IV. The same is true of Sir John Radcliffe, later one of the most distinguished English commanders in France. Their colleague Peter Clynton (or Clayton) later became collector of customs for Dublin and
Drogheda Drogheda ( , ; , meaning "bridge at the ford") is an industrial and port town in County Louth on the east coast of Ireland, north of Dublin. It is located on the Dublin–Belfast corridor on the east coast of Ireland, mostly in County Louth ...
.''Patent Roll 26 Henry VI '' As late as the 1480s
Thomas Archbold Thomas Archbold, or Thomas Galmole (died after 1506) was a goldsmith and silver worker, who evidently qualified as a lawyer, and rose to become a senior Crown official and judge in Ireland in the late fifteenth and early sixteenth centuries. He w ...
(alias Galmole), one of the Barons, was a
goldsmith A goldsmith is a Metalworking, metalworker who specializes in working with gold and other precious metals. Nowadays they mainly specialize in jewelry-making but historically, goldsmiths have also made cutlery, silverware, platter (dishware), pl ...
by trade, and Master of the Irish
Royal Mint The Royal Mint is the United Kingdom's oldest company and the official maker of British coins. Operating under the legal name The Royal Mint Limited, it is a limited company that is wholly owned by His Majesty's Treasury and is under an exclus ...
, although he may also have qualified as a lawyer. The Court of Exchequer was originally located in a building called Collett's Inn, which is thought to have been situated roughly on present-day
South Great George's Street South Great George's Street is a street in south-central Dublin, Ireland. History Early history and naming The area is associated with Early Scandinavian Dublin. Four burials excavated near South Great George's Street were also associated ...
in Dublin city centre. Collett's was destroyed in a raid by the O'Tooles and O'Byrne clans from
County Wicklow County Wicklow ( ; ga, Contae Chill Mhantáin ) is a county in Ireland. The last of the traditional 32 counties, having been formed as late as 1606, it is part of the Eastern and Midland Region and the province of Leinster. It is bordered by t ...
early in the fourteenth century.


The move to Carlow

In about 1360 the Court of Exchequer, together with the
Court of Common Pleas (Ireland) The Court of Common Pleas was one of the principal courts of common law in Ireland. It was a mirror image of the equivalent court in England. Common Pleas was one of the four courts of justice which gave the Four Courts in Dublin, which is still ...
, moved for some thirty years to
Carlow Carlow ( ; ) is the county town of County Carlow, in the south-east of Ireland, from Dublin. At the 2016 census, it had a combined urban and rural population of 24,272. The River Barrow flows through the town and forms the historic bounda ...
, which was then closer to the centre of
the Pale The Pale (Irish: ''An Pháil'') or the English Pale (' or ') was the part of Ireland directly under the control of the English government in the Late Middle Ages. It had been reduced by the late 15th century to an area along the east coast st ...
(that part of Ireland which was under secure English rule) than was Dublin, but local disturbances in Carlow eventually brought it back to Dublin in the 1390s. In 1376
John Brettan John Brettan or Breton (died after 1382) was an Irish judge and Crown official. His regular petitions to the Crown and to the Irish Privy Council, of which he wrote five which have survived between 1376 and 1382 (others by his own account have been ...
, one of the Barons of the Exchequer, and a native of the town, petitioned the Crown for redress for his journeys to Carlow "where the Exchequer was...in time of war, when the other Barons dared not go there". Significantly he referred to the "late burning of Carlow" by the Irish of
Leinster Leinster ( ; ga, Laighin or ) is one of the provinces of Ireland, situated in the southeast and east of Ireland. The province comprises the ancient Kingdoms of Meath, Leinster and Osraige. Following the 12th-century Norman invasion of Ir ...
, in which he had lost his house and much of his movable property. This was no doubt a reference to the fire of 1376, although there had also been a serious one in 1363. There is one reference in 1390 to the liberty of
Ulster Ulster (; ga, Ulaidh or ''Cúige Uladh'' ; sco, label= Ulster Scots, Ulstèr or ''Ulster'') is one of the four traditional Irish provinces. It is made up of nine counties: six of these constitute Northern Ireland (a part of the United King ...
having a separate Court of Exchequer, with its own Chief Baron. This seems to have been short-lived''Patent Roll 13 Richard II ''


The Court in the eighteenth century

Although the workload of the Court of Exchequer in the early centuries was not as heavy as that of the
Court of King's Bench The King's Bench (), or, during the reign of a female monarch, the Queen's Bench ('), refers to several contemporary and historical courts in some Commonwealth jurisdictions. * Court of King's Bench (England), a historic court court of common ...
, it became notorious for slowness and inefficiency; an eighteenth-century Baron, John St Leger, spoke of the Court being in a state of "confusion and disorganisation almost past remedy". Due to its inefficiency, it lost a good deal of business to the other courts, especially to the
Court of Chancery The Court of Chancery was a court of equity in England and Wales that followed a set of loose rules to avoid a slow pace of change and possible harshness (or "inequity") of the Common law#History, common law. The Chancery had jurisdiction over ...
, in the course of the eighteenth century. The death of Thomas Dalton, the Chief Baron in 1730 was believed by his friends to have been hastened by his heavy workload. The Court of Exchequer's reputation was further damaged by its judgment in ''Sherlock v. Annesley''. In itself, a routine property dispute between two cousins, the
lawsuit - A lawsuit is a proceeding by a party or parties against another in the civil court of law. The archaic term "suit in law" is found in only a small number of laws still in effect today. The term "lawsuit" is used in reference to a civil actio ...
revived the long-standing quarrel between the
English House of Lords The House of Lords, also known as the House of Peers, is the upper house of the Parliament of the United Kingdom. Membership is by appointment, heredity or official function. Like the House of Commons, it meets in the Palace of Westminster ...
and the
Irish House of Lords The Irish House of Lords was the upper house of the Parliament of Ireland that existed from medieval times until 1800. It was also the final court of appeal of the Kingdom of Ireland. It was modelled on the House of Lords of England, with membe ...
as to which House was the final
court of appeal A court of appeals, also called a court of appeal, appellate court, appeal court, court of second instance or second instance court, is any court of law that is empowered to hear an appeal of a trial court or other lower tribunal. In much of t ...
from the Irish courts. The decision of the Barons of the Exchequer that they were obliged to implement the decree of the English House infuriated the Irish House, which imprisoned the Barons for contempt of Parliament. To resolve the matter the British Government passed the
Declaratory Act 1719 An Act for the better securing the dependency of the Kingdom of Ireland on the Crown of Great Britain (6. Geo. I, c. 5) was a 1719 Act of Parliament, Act passed by the Parliament of Great Britain which declared that it had the right to pass laws fo ...
, removing the power of the Irish House of Lords to hear appeals. This Act became notorious in Ireland as the Sixth of George I, and quite unfairly the judges of the Court of Exchequer bore the brunt of the blame for it: as one of the Barons, John Pocklington, remarked: "a flame burst forth, and the country's last resentment was visited upon us".


The Court in the nineteenth century

By the mid-nineteenth century, the Exchequer had overtaken the Court of King's Bench as the busiest of the courts of common law , and the death of Chief Baron Woulfe, in 1840, like that of his predecessor Thomas Dalton in the previous century, was widely blamed on his crushing workload (indeed Woulfe, who suffered from chronic ill health, had been warned that the job would kill him, and had accepted it with considerable reluctance). Traditionally the judge holding office as third Baron tended to resist promotion as his office, though junior, had a number of fees and perquisites attached which were not available to more senior judges.


Abolition

On the passing of the
Supreme Court of Judicature Act (Ireland) 1877 The Supreme Court of Judicature Act (Ireland) 1877 was an Act of the Parliament of the United Kingdom that brought about a major reorganisation of the superior courts in Ireland. It created a Supreme Court of Judicature, comprising the High Co ...
, the Court of Exchequer was merged with the other Courts of common law and the
Court of Chancery (Ireland) The Court of Chancery was a court which exercised equitable jurisdiction in Ireland until its abolition as part of the reform of the court system in 1877. It was the court in which the Lord Chancellor of Ireland presided. Its final sitting plac ...
and became a division of the
High Court of Justice in Ireland The High Court of Justice in Ireland was the court created by the Supreme Court of Judicature Act (Ireland) 1877 to replace the existing court structure in Ireland. Its creation mirrored the reform of the courts of England and Wales five years e ...
. In a further reorganisation of the Court system in 1897 the Exchequer Division was abolished. The last Chief Baron,
Christopher Palles Christopher Palles (25 December 1831 – 14 February 1920) was an Irish barrister, Solicitor-General, Attorney-General and a judge for over 40 years. His biographer, Vincent Thomas Hyginus Delany, described him as "the greatest of the Irish judg ...
, retained his rank until he retired in 1916, by which time his reputation for judicial eminence was so high that, despite his advanced age (he was eighty-four) and increasing physical frailty, the Government only accepted his resignation with great reluctance.Delaney ''Christopher Palles''


See also

*
Chief Baron of the Irish Exchequer The Chief Baron of the Irish Exchequer was the Baron (judge) who presided over the Court of Exchequer (Ireland). The Irish Court of Exchequer was a mirror of the equivalent court in England and was one of the four courts which sat in the buildin ...
*
Christopher Palles Christopher Palles (25 December 1831 – 14 February 1920) was an Irish barrister, Solicitor-General, Attorney-General and a judge for over 40 years. His biographer, Vincent Thomas Hyginus Delany, described him as "the greatest of the Irish judg ...


References


Sources

*


Citations

{{Kingdom of Ireland
Exchequer In the civil service of the United Kingdom, His Majesty’s Exchequer, or just the Exchequer, is the accounting process of central government and the government's ''current account'' (i.e., money held from taxation and other government reven ...
Courts and tribunals established in the 13th century 12th-century establishments in Ireland 1877 disestablishments in Ireland Courts and tribunals disestablished in 1877