Court of Exchequer in Scotland

The Court of Exchequer was formerly a distinct part of the court system in Scotland, with responsibility for administration of government revenue and jurisdiction of adjudicate on cases relating to customs and excise, revenue, stamp duty and probate. 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, is designated as the Lord Ordinary in Exchequer cases.

The date of establishment of an Exchequer Court 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. 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 under Oliver Cromwell that they became known as the Court 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. It appears to have implemented English law in its determinations.

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