Editing Exchequer (section)

== Exchequer in Scotland ==
{{main|Auditor of the Exchequer in Scotland|Court of Exchequer (Scotland)}}
The Scottish Exchequer dates to around 1200, with a similar role in [[Auditor of the Exchequer in Scotland|auditing]] and royal [[revenue]]s as in England. The Scottish Exchequer was slower to develop a separate judicial role; and it was not until 1584 that it became a court of law, separate from the king's council.  Even then, the judicial and the administrative roles were never completely separated as with the English Exchequer.

In 1707, the [[Exchequer Court (Scotland) Act 1707]] ([[6 Ann. (GB)|6 Ann.]] c. 53) reconstituted the Exchequer into a law court on the English model, with a lord chief baron and four barons.<ref>{{cite web |url=http://www.legislation.gov.uk/apgb/Ann/6/53 |title=Exchequer Court (Scotland) Act 1707 |website=legislation.gov.uk |publisher=UK Government | access-date=11 November 2016}}</ref> The court adopted English forms of procedure and had further powers added. This was done in Section 19 of the [[Act of Union 1707]]<ref>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": {{ws|[[s:Act of Union 1707|Act of Union 1707]] at Wikisource}}</ref>

From 1832, no new barons were appointed; their role was increasingly assumed by judges of the [[Court of Session]]. By the [[Exchequer Court (Scotland) Act 1856]] ([[19 & 20 Vict.]] c. 56), the Exchequer became a part of the Court of Session. A [[lord ordinary]] acts as a judge in Exchequer causes.<ref>{{cite web |url=http://www.legislation.gov.uk/ukpga/Vict/19-20/56 |title=Exchequer Court (Scotland) Act 1856 |website=legislation.gov.uk |publisher=UK Government | access-date=11 November 2016}}</ref> The English forms of process ceased to be used in 1947.