Exchequer - History of The Exchequer in Scotland

History of The Exchequer in Scotland

The Scottish Exchequer dates back to around 1200 and had a similar role of auditing and deciding on royal revenues as in England. The Scottish exchequer was slower to develop a separate judicial role, and it was not until 1584 that it became a court of law, separate from the King's council. Even then, the judicial and administrative roles never became completely separated into two bodies, as with the English Exchequer.

The term Court of the Exchequer was only used of the Exchequer department during the Scottish administration of Oliver Cromwell, between 1655 and 1659.

In 1707, the Exchequer Court (Scotland) Act 1707 (6 Ann. c. 53) reconstituted the Exchequer into a court on the English model with a Lord Chief Baron and 4 Barons. The court adopted English forms of procedure and had further powers added to it.

From 1832 no new Barons were appointed, and their role was increasingly taken over by judges of the Court of Session. By the Exchequer Court (Scotland) Act 1856 (19 & 20 Vict. c. 56) the Exchequer became a part of the Court of Session. One of the Lords Ordinary acts as a judge in Exchequer causes. The English forms of process ceased to be used in 1947.