TheCourt of Exchequer was formerly a distinct part of thecourt system of Scotland, with responsibility for administration of government revenue andjurisdiction ofadjudicate on cases relating tocustoms andexcise, revenue,stamp duty andprobate. 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, aLord Ordinary - one of theSenators of the College of Justice - is designated as theLord 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 theLords Auditors of the Checker, laterKing's Compositors, thenLords of Exchequer. There is evidence that the Lords Auditors of Exchequer were sitting as a court by 1500, but under the jurisdiction of theKing's Council.Charles I of Scotland appointedLords Commissioners of Exchequer whose authority was both administrative and judicial, and it was during theCommonwealth underOliver Cromwell that they became known as the Court of Exchequer.^[1]

Article 16 of theAct 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 theCourt 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 theParliament of Great Britain in Scotland after the Union;"^[2]

The new Court of Exchequer was established by theExchequer Court (Scotland) Act 1707.^[3] It provided that the judges of the Court were to be theLord High Treasurer ofGreat Britain and such other persons who might be appointed byroyal 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'sjurisdiction related tocustoms andexcise and matters of revenue,stamp duty andprobate.^[4] It appears to have implementedEnglish law in its determinations.^[1]

In 1856 the jurisdiction of the Exchequer Court was transferred to theCourt of Session by the Exchequer Court (Scotland) Act 1856, which became the Court of Exchequer in Scotland.^[5] One of theLords Ordinary in theOuter House of the Court of Session is to be designated asLord Ordinary in Exchequer Causes; this was restated by theCourt of Session Act 1988.^[6] The 1856 Act stated:

The whole power, authority, and jurisdiction at present belonging to the Court of Exchequer in Scotland, as at present constituted, shall be transferred to and vested in the Court of Session, and the Court of Session shall be also the Court of Exchequer in Scotland.

The Lord Ordinary in Exchequer Cases is designated by order of theLord President of the Court of Session under powers granted by Schedule 4 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990, which amended previousenactments requiring the appointment to be made byAct of Sederunt.^[7]

The Court'sjurisdiction related tocustoms andexcise and matters of revenue,stamp duty andprobate.^[4]

In modern times the business of the court consists in the main of appeals on law from the determination of the SpecialCommissioners of Income Tax on issues of liability to tax. The procedure for exchequer cases is determined by Chapters 41 and 48 of the Rules of the Court of Session.^[8][9]

• James Ogilvy, 4th Earl of Findlater (1707–1708)^[10]
• John Smith (1709–1726)^[10]
• Matthew Lunt (1726–1741)^[10]
• John Idle (1741–1755)^[10]
• Robert Ord (1755–1775)^[10]
• Sir James Montgomery of Stanhope (1775–1801)^[10]
• Robert Dundas of Arniston (1801–1819)^[10]
• SirSamuel Shepherd (1819–1830)^[10]
• James Abercromby (1830–1832)^[10]

The office of Chief Baron was abolished in 1832, 24 years before the court was merged with the Court of Session.^[10]

• 1856 disestablishments in Scotland
• 1856 in British law
• 19th century in Scotland
• Court of Session
• Courts of Scotland
• Legal history of Scotland
• Scots administrative law
• Public finance of Scotland
• Customs duties
• Excises
• Taxation in Scotland
• Probate courts
• Property law of the United Kingdom
• Government audit
• Trade in Scotland
• Shipping in Scotland
• Courts and tribunals disestablished in 1856
• Former courts and tribunals in Scotland

• Articles with short description
• Short description is different from Wikidata
• Use dmy dates from December 2017
• Use British English from December 2017
• All Wikipedia articles written in British English