TheExchequer of Ireland was a body in theKingdom of Ireland tasked with collectingroyal revenue. Modelled on theEnglish Exchequer, it was created in 1210 after KingJohn of England applied English law and legal structure to hisLordship of Ireland. The Exchequer was divided into two parts; theSuperior Exchequer, which acted as acourt of equity and revenue in a way similar to the EnglishExchequer of Pleas, and the Inferior Exchequer, which directly collected revenue from those who owedThe Crown money, principally rents for Crown lands. The Exchequer primarily worked in a way similar to the English legal system, holding a similar jurisdiction (down to the use of theWrit of Quominus to take over cases from theIrish Court of Chancery). Following theAct of Union 1800, which incorporated Ireland into theUnited Kingdom, the Exchequer was merged with the English Exchequer in 1817 and ceased to function as an independent body, although theIrish Court of Exchequer, like other Irish courts, remained separate from the English equivalent.
The Exchequer of Ireland was formed in 1210, whenKing John applied English law, which included theExchequer, to Ireland. Like the English Exchequer, the Exchequer of Ireland was divided into two parts; the judicial, or Superior Exchequer, which was a court, and the receipt, or Inferior Exchequer, which was tasked with receiving rents and other revenues forThe Crown. The principal purpose of the Exchequer was to act as a treasury, taking inrevenues, with the receipt department collecting money and the court acting in cases where this money was not paid, or where there was some dispute over it.[1] As with the English Exchequer, the judicial part was a court of both law andequity, and was occasionally known as theIrish Exchequer of Pleas, after theEnglish body.[2] The Inferior Exchequer, tasked with collecting revenues, remained part of the Exchequer long after the English Inferior Exchequer had become a distinct body calledthe Treasury.[3] The Exchequer was finally dissolved in 1817, when it was amalgamated with the Exchequer of Great Britain following theAct of Union 1800.[4]
The "Red Book of the Irish Exchequer" (so-called by analogy with the EnglishRed Book of the Exchequer) was a 14th-century compilation of Exchequer practice, including the text of theMagna Carta Hiberniae, destroyed in the1922 Four Courts explosion.[5]
For much of its history it was based inDublin, but in the fourteenth century, it moved in 1361, with some of the royal courts, toCarlow, as being more central for theAnglo-Irish government. However, Carlow was raided and burnt by the Irish clans ofLeinster at least three times. As a result, the Exchequer moved back to Dublin for a time in the 1360s and eventually the entire administration returned there in 1393.[6]
Court hearings were held before theBarons of the Exchequer of Ireland, along with theChancellor andTreasurer; in practice, only the Barons attended. The Court's jurisdiction was over matters pertaining toThe Crown's revenues, although theWrit of Quominus was used as a work of legal fiction to widen its remit. The procedure used was similar to that in theCourt of Chancery, and as such the officials of the court could only be sued through the Exchequer, not through any other body, particularly if the case was about their professional actions.[7] As a result of the Writ of Quominus, anyone identified as a debtor to The Crown could bring a case. Every Irish case which involved the King and his revenue was brought to the Irish Exchequer of Pleas; if brought to another court, it would be relocated to the Exchequer.[8] All cases were recorded, first in thePlea rolls and then in thePipe Rolls, which recorded the revenues and debts owed to The Crown.[9]
The Superior Exchequer, occasionally known as the Irish Exchequer of Pleas, had a variety of officers. At its head was theLord High Treasurer, the third-highestOfficer of the Crown in Ireland. The Lord High Treasurer was able to hear any case in the Exchequer of Pleas, and was also tasked with maintaining and increasingThe Crown's revenue in Ireland.[10] TheCollection of Revenue Act 1795 transferred his powers to theLord High Treasurer of the United Kingdom; withthe unification of Ireland and Great Britain, an additional Treasurer was no longer needed.[11] The next most important figure was theChancellor of the Exchequer of Ireland, who acted as a check on the Treasurer and sat during court hearings. In court, he was assisted by the threeBarons of the Exchequer of Ireland; the Lord Chief, second and third Barons.[12] The Lord Chief Baron was the most senior judge, sitting in all cases and hearing allnisi prius actions alone.[13] Outside of the judiciary, theAuditor-General was tasked with entering all grants of land and records of rent, as a result being an officer of both the Superior and Inferior departments of the Exchequer. In this, he was assisted by theSurveyor-General, who kept records of all Crown lands, and theRemembrancers, who took the oaths of people pursuing a case.[14]
TheSupreme Court of Judicature Act (Ireland) 1877 merged theFour Superior Courts into oneHigh Court of Justice in Ireland, with the Court of Exchequer becoming its Exchequer Division. This division was abolished in 1897, although the lastChief Baron of the Irish Exchequer retained his title until retiring from the High Court of Justice in 1916.
The officers of the Inferior Exchequer included the Lord High Treasurer, who in practice rarely acted, and his deputy the Vice-Treasurer, who as a result did most of the work. The Treasurers were in charge of all of The Crown's revenue in Ireland, signing and approving all orders accepting money and paying it out. They were assisted by the Teller or Cashier, who actively collected the money, and theClerk of the Pells, who logged the Teller's receipts.[15] The Treasurers were accountable for their revenues to a Commission, established by Great Britain, which consisted of theChancellor of the Exchequer of Ireland, theLord High Chancellor, the Lord Chief Baron and the other two Barons of the Irish Exchequer.[16] These Commissioners were expected to make an annual review, and also inspected other bodies, such as theBoard of Works and theBoard of Ordnance.[17]
Irish Medieval Exchequer records 1250 and 1450 are available as a free searchable resource athttps://www.virtualtreasury.ie/gold-seams/medieval-exchequer