Court of Exchequer (Scotland)

Last updated

The Court of Exchequer was formerly a distinct part of the court system of Scotland, with responsibility for administration of government revenue and jurisdiction of adjudicate on cases relating to customs and excise, revenue, stamp duty and probate. In 1856 the Court of Session was designated as the Exchequer Court, which now carries out its judicial functions.

Contents

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, 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. [1]

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;" [2]

The new Court of Exchequer was established by the Exchequer Court (Scotland) Act 1707. [3] 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. [4] It appears to have implemented English law in its determinations. [1]

In 1856 the jurisdiction of the Exchequer Court was transferred to the Court of Session by the Exchequer Court (Scotland) Act 1856, which became the Court of Exchequer in Scotland. [5] 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. [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.

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 jurisdiction related to customs and excise and matters of revenue, stamp duty and probate. [4]

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

Related Research Articles

<span class="mw-page-title-main">Judicial functions of the House of Lords</span> Historical judicial role of the UK House of Lords

Whilst the House of Lords of the United Kingdom is the upper chamber of Parliament and has government ministers, for many centuries it had a judicial function. It functioned as a court of first instance for the trials of peers and for impeachments, and as a court of last resort in the United Kingdom and prior, the Kingdom of Great Britain and the Kingdom of England.

<span class="mw-page-title-main">Exchequer</span> The accounting process of central government

In the civil service of the United Kingdom, His Majesty’s Exchequer, or just the Exchequer, is the accounting process of central government and the government's current account in the Consolidated Fund. It can be found used in various financial documents including the latest departmental and agency annual accounts.

<span class="mw-page-title-main">Court of Session</span> Supreme civil court of Scotland

The Court of Session is the supreme civil court of Scotland and constitutes part of the College of Justice; the supreme criminal court of Scotland is the High Court of Justiciary. The Court of Session sits in Parliament House in Edinburgh and is both a trial court and a court of appeal. Decisions of the court can be appealed to the Supreme Court of the United Kingdom, with the permission of either the Inner House or the Supreme Court. The Court of Session and the local sheriff courts of Scotland have concurrent jurisdiction for all cases with a monetary value in excess of £100,000; the plaintiff is given first choice of court. However, the majority of complex, important, or high value cases are brought in the Court of Session. Cases can be remitted to the Court of Session from the sheriff courts, including the Sheriff Personal Injury Court, at the request of the presiding sheriff. Legal aid, administered by the Scottish Legal Aid Board, is available to persons with little disposable income for cases in the Court of Session.

<span class="mw-page-title-main">High Court of Justiciary</span> Supreme criminal court in Scotland

The High Court of Justiciary is the supreme criminal court in Scotland. The High Court is both a trial court and a court of appeal. As a trial court, the High Court sits on circuit at Parliament House or in the adjacent former Sheriff Court building in the Old Town in Edinburgh, or in dedicated buildings in Glasgow and Aberdeen. The High Court sometimes sits in various smaller towns in Scotland, where it uses the local sheriff court building. As an appeal court, the High Court sits only in Edinburgh. On one occasion the High Court of Justiciary sat outside Scotland, at Zeist in the Netherlands during the Pan Am Flight 103 bombing trial, as the Scottish Court in the Netherlands. At Zeist the High Court sat both as a trial court, and an appeal court for the initial appeal by Abdelbaset al-Megrahi.

In the United Kingdom, life peers are appointed members of the peerage whose titles cannot be inherited, in contrast to hereditary peers. All life peerages conferred since 2009 have been created under the Life Peerages Act 1958 with the rank of baron and entitle their holders to sit and vote in the House of Lords, presuming they meet qualifications such as age and citizenship. The legitimate children of a life peer appointed under the Life Peerages Act 1958 are entitled to style themselves with the prefix "The Honourable", although they cannot inherit the peerage itself. Prior to 2009 life peers of baronial rank could also be so created under the Appellate Jurisdiction Act 1876 for senior judges.

<span class="mw-page-title-main">Lords of Appeal in Ordinary</span> 1876–2009 British judicial office

Lords of Appeal in Ordinary, commonly known as Law Lords, were judges appointed under the Appellate Jurisdiction Act 1876 to the British House of Lords, as a committee of the House, effectively to exercise the judicial functions of the House of Lords, which included acting as the highest appellate court for most domestic matters.

<i>MacCormick v Lord Advocate</i> Scottish law case over regnal number of Elizabeth II

MacCormick v Lord Advocate 1953 SC 396 was a Scottish constitutional law case and Scottish legal action on whether Queen Elizabeth II was entitled to use the numeral "II" as her regnal number in Scotland, as there had never been an earlier Elizabeth reigning in Scotland.

<span class="mw-page-title-main">Courts of Scotland</span> Administration of justice in Scotland

The courts of Scotland are responsible for administration of justice in Scotland, under statutory, common law and equitable provisions within Scots law. The courts are presided over by the judiciary of Scotland, who are the various judicial office holders responsible for issuing judgments, ensuring fair trials, and deciding on sentencing. The Court of Session is the supreme civil court of Scotland, subject to appeals to the Supreme Court of the United Kingdom, and the High Court of Justiciary is the supreme criminal court, which is only subject to the authority of the Supreme Court of the United Kingdom on devolution issues and human rights compatibility issues.

<span class="mw-page-title-main">Outer House</span> One of the two parts of the Scottish Court of Session

The Outer House is one of the two parts of the Scottish Court of Session, which is the supreme civil court in Scotland. It is a court of first instance, although some statutory appeals are remitted to it by the other more senior part, the Inner House. Those appeals are made from the Sheriff court, the court of first instance for low value civil causes in the court system of Scotland.

<span class="mw-page-title-main">Inner House</span> Senior Scottish court

The Inner House is the senior part of the Court of Session, the supreme civil court in Scotland; the Outer House forms the junior part of the Court of Session. It is a court of appeal and a court of first instance. The chief justice is the Lord President, with their deputy being the Lord Justice Clerk, and judges of the Inner House are styled Senators of the College of Justice or Lords of Council and Session. Criminal appeals in Scotland are handled by the High Court of Justiciary sitting as the Court of Appeal.

<span class="mw-page-title-main">Treaty of Union</span> Agreement that led to the creation of the new state of Great Britain

The Treaty of Union is the name usually now given to the treaty which led to the creation of the new state of Great Britain, providing that the Kingdom of England and the Kingdom of Scotland were to be "United into One Kingdom by the Name of Great Britain". At the time it was more often referred to as the Articles of Union.

<span class="mw-page-title-main">Auditor of the Exchequer in Scotland</span>

The Scottish Exchequer had a similar role of auditing and deciding on royal revenues as in England. It was not until 1584 that it also became a court of law, separate from the King's Privy Council. Even then, the judicial and administrative roles never became completely separated into two bodies, as with the English Exchequer. The Auditor of the Exchequer played a pivotal role in this important office of state.

<span class="mw-page-title-main">Court of the Lord Lyon</span> Court which regulates heraldry in Scotland

The Court of the Lord Lyon is a standing court of law, based in New Register House in Edinburgh, which regulates heraldry in Scotland. The Lyon Court maintains the register of grants of arms, known as the Public Register of All Arms and Bearings in Scotland, as well as records of genealogies.

<span class="mw-page-title-main">Scots law</span> Legal system of Scotland

Scots law is the legal system of Scotland. It is a hybrid or mixed legal system containing civil law and common law elements, that traces its roots to a number of different historical sources. Together with English law and Northern Ireland law, it is one of the three legal systems of the United Kingdom.

<span class="mw-page-title-main">Judiciary of Scotland</span>

The judiciary of Scotland are the judicial office holders who sit in the courts of Scotland and make decisions in both civil and criminal cases. Judges make sure that cases and verdicts are within the parameters set by Scots law, and they must hand down appropriate judgments and sentences. Judicial independence is guaranteed in law, with a legal duty on Scottish Ministers, the Lord Advocate and the Members of the Scottish Parliament to uphold judicial independence, and barring them from influencing the judges through any form of special access.

<span class="mw-page-title-main">Act of Adjournal</span> Secondary legislation made by the High Court of Justiciary of Scotland

An Act of Adjournal is secondary legislation made by the High Court of Justiciary, the supreme criminal court of Scotland, to regulate the proceedings of Scottish courts hearing criminal matters. Now primarily derived from the Criminal Procedure (Scotland) Act 1995, the original power to create Acts of Adjournal is derived from an Act of the Parliament of Scotland of 1672. Before promulgation, Acts of Adjournal are reviewed and may be commented upon by the Criminal Courts Rules Council.

<span class="mw-page-title-main">Sheriff Personal Injury Court</span>

The Sheriff Personal Injury Court is a Scottish court with exclusive competence over claims relating to personal injury where the case is for a work-related accident claim in excess of £1,000, where the total amount claimed is in excess of £5,000, or where a sheriff in a local sheriff court remits proceedings to the Personal Injury Court. It has concurrent jurisdiction with the Court of Session for all claims in excess of £100,000, and concurrent jurisdiction with the local sheriff courts for personal injury claims within its competence.

<span class="mw-page-title-main">Sheriff Appeal Court</span>

The Sheriff Appeal Court is a court in Scotland that hears appeals from summary criminal proceedings in the sheriff courts and justice of the peace courts, and hears appeals on bail decisions made in solemn proceedings in the sheriff court. The Sheriff Appeal Court also hears appeals in civil cases from the sheriff courts, including the Sheriff Personal Injury Court.

<span class="mw-page-title-main">Great Officers of State (United Kingdom)</span> Ceremonial ministers of the Crown

In the United Kingdom, the Great Officers of State are traditional ministers of the Crown who either inherit their positions or are appointed to exercise certain largely ceremonial functions or to operate as members of the government. Separate Great Officers exist for England and Wales, Scotland, and formerly for Ireland, though some exist for Great Britain and the United Kingdom as a whole.

References

  1. 1 2 Murray, Athol L; Burnett, Charles J (1993). "The seals of the Scottish Court of Exchequer". Proceedings of the Society of Antiquaries of Scotland. 123: 439–452. doi:10.9750/PSAS.123.439.452. S2CID   159716853.
  2. 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": Wikisource-logo.svg Act of Union 1707 at Wikisource.
  3. "Exchequer Court (Scotland) Act 1707", legislation.gov.uk , The National Archives, 1707 c. 53
  4. 1 2 History of the Court: "Exchequer records". National Archives of Scotland . Retrieved 20 November 2007.
  5. "Exchequer Court (Scotland) Act 1856", legislation.gov.uk , The National Archives, 1856 c. 56
  6. "Court of Session Act 1988", legislation.gov.uk , The National Archives, 1988 c. 36
  7. "Law Reform (Miscellaneous Provisions) (Scotland) Act 1990", legislation.gov.uk , The National Archives, 1990 c. 40
  8. "Chapter 48 | Court of Session Rules" (PDF). www.scotcourts.gov.uk. Scottish Courts and Tribunals Service. Retrieved 7 May 2017.
  9. "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.