COURT OF  EXCHEQUER - Black's Law Dictionary

What is COURT OF  EXCHEQUER? Definition of COURT OF  EXCHEQUER in Black's Law Dictionary - Legal dictionary - Glossary of legal terms.

In English law. A very  ancient court of record, set up by William the  Conqueror as a part of the  aula regis, and afterwards one  of the  four superior courts at Westminster. It was, however, inferior in rank to both the king's bench  and the common pleas. It was  presided over  by a chief baron and  four puisne  barons. It was originally the king's  treasury,  and  was  charged with keeping the  king's accounts and collecting the royal  revenues. But pleas between  subject  and subject  were ancientlyheard there, until  this was forbidden by the  Articula super Chartas, (1290,) after  which its jurisdiction as a court only  extended to revenue

cases arising out of the non-payment or withholding  of debts to the  crown. But  the  privilege of suing  and being  sued in this court  was extended to the king's accountants, and later, by the use of a convenient fiction  to the effect that the plaintiff was  the king's debtor or accountant, the court was thrown open to all suitors in personal actions. The exchequer had formerly both  an equity side and a common-law side, but its equity jurisdiction was taken away by the statute 5 Vict. c. 5, (1842,) and  transferred to the  court of chancery. The judicature  act (1873) transferred  the business  and jurisdiction of this court  to the "Exchequer Division"  of the "High  Court  of Justice."

In Scotch law. A court which formerly had jurisdiction of matters of revenue, and a limited jurisdiction over  cases between the  crown and its vassals where no questions  of title were involved.

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