Court of Exchequer (Scotland)
Encyclopedia
The Court of Exchequer was formerly a distinct part of the court system in Scotland
Scotland
Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...

, with responsibility for administration of government revenue and judicial matters relating to customs and excise
Excise
Excise tax in the United States is a indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are far from uniform throughout the United States...

, revenue, stamp duty
Stamp duty
Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp had to be attached to or impressed upon the document to denote that stamp duty...

 and probate
Probate
Probate is the legal process of administering the estate of a deceased person by resolving all claims and distributing the deceased person's property under the valid will. A probate court decides the validity of a testator's will...

. Its judicial functions are now carried out by the Court of Session
Court of Session
The Court of Session is the supreme civil court of Scotland, and constitutes part of the College of Justice. It sits in Parliament House in Edinburgh and is both a court of first instance and a court of appeal....

.

History

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:
"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
Parliament of Great Britain
The Parliament of Great Britain was formed in 1707 following the ratification of the Acts of Union by both the Parliament of England and Parliament of Scotland...

 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
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 Act of Union of 1707. A holder of the post would be the third highest ranked Great Officer of State, below the Lord High Chancellor and above the Lord President...

 of Great Britain
Kingdom of Great Britain
The former Kingdom of Great Britain, sometimes described as the 'United Kingdom of Great Britain', That the Two Kingdoms of Scotland and England, shall upon the 1st May next ensuing the date hereof, and forever after, be United into One Kingdom by the Name of GREAT BRITAIN. was a sovereign...

 and such other persons who might be appointed by royal commission
Royal Commission
In Commonwealth realms and other monarchies a Royal Commission is a major ad-hoc formal public inquiry into a defined issue. They have been held in various countries such as the United Kingdom, Australia, Canada, New Zealand, and Saudi Arabia...

 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
Jurisdiction
Jurisdiction is the practical authority granted to a formally constituted legal body or to a political leader to deal with and make pronouncements on legal matters and, by implication, to administer justice within a defined area of responsibility...

 related to customs and excise
Excise
Excise tax in the United States is a indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are far from uniform throughout the United States...

 and matters of revenue, stamp duty
Stamp duty
Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp had to be attached to or impressed upon the document to denote that stamp duty...

 and probate
Probate
Probate is the legal process of administering the estate of a deceased person by resolving all claims and distributing the deceased person's property under the valid will. A probate court decides the validity of a testator's will...

.

In 1856 the jurisdiction of the Exchequer Court was transferred to the Court of Session
Court of Session
The Court of Session is the supreme civil court of Scotland, and constitutes part of the College of Justice. It sits in Parliament House in Edinburgh and is both a court of first instance and a court of appeal....

, which became the Court of Exchequer in Scotland. One of the Lords Ordinary
Lord Ordinary
Lord Ordinary is a term used to describe any judge in the Outer House of the Scottish Court of Session....

 in the Outer House
Outer House
The Outer House 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 to it by the other more senior part, the Inner 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.

Chief Baron of the Court of Exchequer

  • James Ogilvy, 4th Earl of Findlater
    James Ogilvy, 4th Earl of Findlater
    James Ogilvy, 4th Earl of Findlater and 1st Earl of Seafield KT PC was a Scottish politician.Findlater was the son of James Ogilvy, 3rd Earl of Findlater, and Lady Anne Montgomerie. He was elected to the Faculty of Advocates in 1685, and was a Commissioner to the Parliament of Scotland for...

     (1707-1708)
  • 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
    -Background:Part of a remarkable Scottish legal and political dynasty, Dundas was the son of Robert Dundas, Lord Arniston, the younger. His great-grandfather Robert Dundas had been an MP and judge, as were his grandfather Robert Dundas, Lord Arniston, the elder....

     (1801-1819)
  • Sir Samuel Shepherd
    Samuel Shepherd
    Sir Samuel Shepherd KS PC 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...

     (1819-1830)
  • James Abercromby
    James Abercromby, 1st Baron Dunfermline
    James Abercromby, 1st Baron Dunfermline PC , was a British barrister and Whig politician. He served as Speaker of the House of Commons between 1835 and 1839.-Background and education:...

    (1830-1832)
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