Court of Exchequer (Scotland)

The Court of Exchequer was formerly a distinct part of the court system in Scotland, with responsibility for administration of government revenue and judicial matters relating to customs and excise, revenue, stamp duty and probate. Its judicial functions are now carried out by the Court of Session.

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

Article 16 of the Act of Union 1707 provided:

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 of Great Britain 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 jurisdiction related to customs and excise and matters of revenue, stamp duty and probate.

In 1856 the jurisdiction of the Exchequer Court was transferred to the Court of Session, which became the Court of Exchequer in Scotland. One of the Lords Ordinary in the Outer House of the Court of Session was to be Lord Ordinary in Exchequer Causes, this was restated by the Court of Session Act 1988. 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 on issues of liability to tax.

...
Wikipedia