COURT OF EXCHEQUER. In Eng lish Law. A superior court of record, ad ministering justice in questions of law and revenue.
It is the lowest in rank of the three superior common-law courts of record, and had jurisdiction originally only of cases of injury to the revenue by withholding or non-payment. The privilege of suing and being sued in this court in personal actions was extended to the king's accountants, and then, by a fiction that the plaintiff was a debtor of the king, to all personal actions. It had formerly an equity jurisdiction, and there was then an equity court; but, by statute 5 Vict. c. 5, this jurisdiction was transferred to the court of chancery.
It consists of one chief and four puisne judges or barons.
As a court of revenue, its proceedings are regulated by 22 & 23 Vict. c. 1, 9.
As a court of common law, it administers redress between subject and subject in all actions whatever, except real actions.
The appellate jurisdiction from this court is to the judges of the king's bench and com mon pleas sitting as the court of exchequer chamber, and from this latter court to the house of lords. 3 Stephen, Comm. 400-402; 3 Shorewood, Blackst. Comm. 44-46.
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.
This court was established by the statute 6 Anne, c. 26, and its processes resembled those in the English court of exchequer. It is now merged in the court of sessions ; but the name is still applied to this branch of the latter court, which is held by two of the judges acting in rotation. Paterson, Comp. 1055, n. The proceedings are regulated by scat. 19 & 20 Vict. c. 56.