EXCHEQUER, in the British jurisprudence, an ancient court of record, in which all causes concerning the revenues and rights of the crown are heard and determined, and where the crown revenues are received. It took this name from the cloth that covered the table of the court, which was party-coloured, or chequered.
This court is said to have been erected by William the Conqueror, its model being taken from a like court established in Normandy long before that time. Anciently its authority was so great, that it was held in the king's palace, and the acts thereof were not to be examined or controlled in any other of the king's courts; but, at present, it is the last of the four courts at Westminster.
In the exchequer, some reckon seven courts, viz. those of pleas, accounts, receipts, exchequer-chamber (which is an assembly of all the judges on difficult matters in law), errors in the exchequer, errors in the king's bench, and, lastly, the court of equity in the exchequer.
But the exchequer, for the dispatch of business, is generally divided into two parts; one of which is chiefly conversant in the judicial hearing and deciding of all causes relating to the king's coffers, formerly termed the exchequer accounts; the other is called the receipt of the exchequer, as being principally employed in receiving and paying of money.
Officers of the receipt may take one penny in the Exchequer pound, as their fee, for sums issued out; and they are obliged, without delay, to receive the money brought thither; and the money received is to be put into chests under three different locks and keys, kept by three several officers. All sheriffs, bailiffs, &c. are to account in the exchequer; and in the lower part, termed the receipt, the debtors of the king, and persons in debt to them, the king's tenants, and the officers and ministers of the court, are privileged to sue one another, or any stranger, and to be sued in the like actions as are brought in the court of king's bench and common pleas.
The judicial part of the exchequer, is a court both of law and equity. The court of law is held in the office of pleas, according to the course of common law, before the barons: in this court, the plaintiff ought to be a debtor or accountant to the king; and the leading process is either a writ of subpoena, or quo minus, which last goes into Wales, where no process out of courts of law ought to run, except a capias utlagatum.
The court of equity is held in the exchequer chamber, before the treasurer, chancellor, and barons; but generally, before the barons only: the lord chief baron being the chief judge to hear and determine all causes. The proceedings of this part of the exchequer are by English bill and answer, according to the practice of the court of chancery; with this difference, that the plaintiff here must set forth, that he is a debtor to the king, whether he be so or not. It is in this court of equity that the clergy exhibit bills for the recovery of their tithes, &c. Here too the attorney-general exhibits bills for any matters concerning the crown; and a bill may be exhibited against the king's attorney by any person aggrieved in any cause prosecuted against him on behalf of the king, to be relieved therein; in which case the plaintiff is to attend on the attorney general, with a copy of the bill, and procure him to give an answer thereto; in the making of which he may call in any person interested in the cause, or any officer, or others, to instruct him, that the king be not prejudiced thereby; and his answer is to be put in without oath.
But, besides the business relating to debtors, farmers, receivers, accountants, &c. all penal punishments, intrusion, and forfeitures upon popular actions, are matters
(B) In Vol. III. p. 613. under the article BILL, the old duty on stamps is mentioned, and the new entirely omitted.
The following are the duties on such stamps for the year 1820. The duty on promissory notes for the payment of money to the bearer on demand, for a sum not exceeding 11. 1s. is 5d. For a sum exceeding 11. 1s. and not 21. 2s. 10d. For a sum exceeding 21. 2s. and not 51. 5s. 1s. 3d. For a sum exceeding 51. 5s. and not 101. 1s. 9d. Which notes may be reissued after payment as often as shall be thought fit.
Bill of exchange, draft, or promissory or other note, payable to the bearer on demand or otherwise, not exceeding 2 months after date, or 60 days after sight, for 40s. and not exceeding 51. 5s. 1s.
Bill of exchange, draft, order, or promissory note for the payment of money, where the sum shall exceed 51. 5s. and not 201. 1s. 6d. Exceeding 201. and not 301. 2s. Above 301. and not 501. 2s. 6d. Above 501. and not 1001. 3s. 6d. Above 1001. and not 2001. 4s. 6d. Above 2001. and not 5001. 5s. Above 5001. and not 10001. 6s. Above 10001. and not 20001. 8s. 6d.
Foreign bills of exchange drawn in sets, where the sum shall not exceed 1001. for each bill in each set, 1s. 6d. Exceeding 1001. and not 2001. 3s. Exceeding 2001. and not 5001. 4s. Exceeding 5001. and not 10001. 5s.
Exchequer, ters likewise cognizable by this court; where there
Excise. also sits a puisne-baron, who administers the oaths to
high sheriffs, bailiffs, auditors, receivers, collectors,
comptrollers, surveyors, and searchers of all the cus-
toms, &c.
The exchequer in Scotland has the same privileges
and jurisdiction as that of England; and all matters
competent to the one are likewise competent to the
other.
Black Book of the EXCHEQUER, is a book under the
keeping of the two chamberlains of the exchequer;
said to have been composed in 1175 by Gervais of
Tilbury, nephew of King Henry II. and divided into
several chapters. Herein is contained a description of
the court of England, as it then stood, its officers, their
ranks, privileges, wages, perquisites, power, and juris-
diction; and the revenues of the crown, both in money,
grain, and cattle. Here we find, that for one shilling,
as much bread might be bought as would serve 100
men a whole day; that the price of a fat bullock was
only 12 shillings, and a sheep four, &c.
Chancellor of the EXCHEQUER. See CHANCELLOR.