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 the
Lords Auditors of the Checker, later ''King's Compositors
, then Lords of Exchequer''. There is evidence that the Lords Auditors of Exchequer were sitting as a court by 1500, but under the jurisdiction of the
King's Council.
Charles I of Scotland appointed
Lords Commissioners of Exchequer whose authority was both administrative and judicial, and it was during the
Commonwealth under
Oliver Cromwell that they became known as the Court of Exchequer. Article 16 of the
Act 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 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;" The new Court of Exchequer was established by the
Exchequer Court (Scotland) Act 1707. It provided that the judges of the Court were to be the
Lord High Treasurer of
Great Britain and such other persons who might be appointed by
royal 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's
jurisdiction related to
customs and
excise and matters of revenue,
stamp duty and
probate. It appears to have implemented
English law in its determinations. One of the
Lords Ordinary in the
Outer House of the Court of Session is to be designated as
Lord Ordinary in Exchequer Causes; this was restated by the
Court of Session Act 1988. The 1856 Act stated: 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. == Remit and jurisdiction ==