The Court of Exchequer was formerly a distinct part of the

court system 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 accorda ...

of Scotland, with responsibility for administration of government revenue and

jurisdiction Jurisdiction (from Latin 'law' + 'declaration') is the legal term for the legal authority granted to a legal entity to enact justice. In federations like the United States, areas of jurisdiction apply to local, state, and federal levels. J ...

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 the pa ...

on cases relating to

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

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). A physical reven ...

and

probate 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 the estate is settled according to the laws of intestacy in the st ...

. 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 A Lord Ordinary is any judge in the Outer House of the Scottish Court of Session The Court of Session is the supreme civil court of Scotland and constitutes part of the College of Justice; the supreme criminal court of Scotland is the H ...

, one of the

Senators of the College of Justice The senators of the College of Justice 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 of Session); ...

, 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, partic ...

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 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. Historically, it has been synonymous with "republic". The noun "commonwealth", meaning "public welfare, general good or advantage", dates from the ...

under

Oliver Cromwell Oliver Cromwell (25 April 15993 September 1658) was an English politician and military officer who is widely regarded as one of the most important statesmen in English history. He came to prominence during the 1639 to 1651 Wars of the Three ...

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

Act of Union 1707 The Acts of Union ( gd, Achd an Aonaidh) were two Acts of Parliament: the Union with Scotland Act 1706 passed by the Parliament of England, and the Union with England Act 1707 passed by the Parliament of Scotland. They put into effect the t ...

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 by both the Parliament of England and the Parliament of Scotland. The Acts ratified the treaty of Union which created a new unified Kingdo ...

in Scotland after the Union;" The new Court of Exchequer was established by the Exchequer Court (Scotland) Act 1707. It provided that the judges of the Court were to be the

Lord High Treasurer The post of Lord High Treasurer or Lord 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 ...

Great Britain Great Britain is an island in the North Atlantic Ocean off the northwest coast of continental Europe. With an area of , it is the largest of the British Isles, the largest European island and the ninth-largest island in the world. It ...

and such other persons who might be appointed by royal commission, 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 legal system of England and Wales, comprising mainly criminal law and civil law, each branch having its own courts and procedures. Principal elements of English law Although the common law has, historically, b ...

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

Court of Session The Court of Session is the supreme civil court of Scotland and constitutes part of the College of Justice; the supreme criminal court of Scotland is the High Court of Justiciary. The Court of Session sits in Parliament House in Edinburg ...

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

Lords Ordinary A Lord Ordinary is any judge in the Outer House of the Scottish Court of Session The Court of Session is the supreme civil court of Scotland and constitutes part of the College of Justice; the supreme criminal court of Scotland is the ...

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 supreme civil court of Scotland and constitutes part of the College of Justice; the supreme criminal court of Scotland is the High Court of Justiciary. The Court of Session sits in Parliament House in Edinburgh ...

. 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. The L ...

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. O ...

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 in ...

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. Life Findlater was the 2nd son of James Ogilvy, 3rd Earl of Findlater and Lady Anne Montgomerie, a daughter of Hugh Montgom ...

(1707–1708) *John Smith (1709–1726) *Matthew Lunt (1726–1741) *John Idle (1741–1755) *

Robert Ord The Right Hon. Lord Robert Ord FRS MP (1700 – 12 February 1778) was a British lawyer and politician. Life Ord was born the son of John Ord, Under-Sheriff of Newcastle-upon-Tyne, of Newbiggin, Fenham and Newminster, Northumberland, and his wi ...

(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 was M.P. for Edinb ...

(1801–1819) *Sir

Samuel Shepherd Sir Samuel Shepherd KS PC FRSE (6 April 1760 – 3 November 1840) was a British barrister, judge and politician who served as Attorney General for England and Wales and Lord Chief Baron of the Scottish Court of Exchequer. Early life and ...

(1819–1830) * James Abercromby (1830–1832)

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 country that is part of the United Kingdom. Covering the northern third of the island of Great Britain, mainland Scotland has a border with England to the southeast and is otherwise surrounded by the Atlantic Ocean to ...

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