Court of Exchequer (Scotland)
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The Court of Exchequer was formerly a distinct part of the
. 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 a Lord Ordinary, one of the Senators of the College of Justice, is designated as the Lord Ordinary in Exchequer cases.
History
The date of establishment of an Exchequer Court is unknown because of the loss of ancient records. Originally,
Article 16 of the
- "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 in Scotland after the Union;"[2]
The new Court of Exchequer was established by the
In 1856 the jurisdiction of the Exchequer Court was transferred to the
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.
— Section 1, Exchequer Court (Scotland) Act 1856
The Lord Ordinary in Exchequer Cases is designated by order of the Lord President of the Court of Session under powers granted by Schedule 4 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990, which amended previous enactments requiring the appointment to be made by Act of Sederunt.[7]
Remit and jurisdiction
The Court's
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. The procedure for exchequer cases is determined by Chapters 41 and 48 of the Rules of the Court of Session.[8][9]
Chief Baron of the Court of Exchequer
- James Ogilvy, 4th Earl of Findlater (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 (1801–1819)
- Sir Samuel Shepherd (1819–1830)
- James Abercromby (1830–1832)
References
- ^ S2CID 159716853.
- ^ Section XIX, "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":
Act of Union 1707 at Wikisource.
- ^ "Exchequer Court (Scotland) Act 1707", legislation.gov.uk, The National Archives, 1707 c. 53
- ^ a b History of the Court: "Exchequer records". National Archives of Scotland. Retrieved 20 November 2007.
- ^ "Exchequer Court (Scotland) Act 1856", legislation.gov.uk, The National Archives, 1856 c. 56
- ^ "Court of Session Act 1988", legislation.gov.uk, The National Archives, 1988 c. 36
- ^ "Law Reform (Miscellaneous Provisions) (Scotland) Act 1990", legislation.gov.uk, The National Archives, 1990 c. 40
- ^ "Chapter 48 | Court of Session Rules" (PDF). www.scotcourts.gov.uk. Scottish Courts and Tribunals Service. Retrieved 7 May 2017.
- ^ "Chapter 41 | Rules of the Court of Session" (PDF). www.scotcourts.gov.uk. Scottish Courts and Tribunals Service. pp. 15–16. Retrieved 7 May 2017.
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