Exchequer, Court Of

Exchequer, Court of [fr. eschequier, Nor. Fr.; scaccarium, Low Lat.; a treasure], consisted of two divisions, a Court of Revenue, and a Court of Common Law, having also an equitable jurisdiction, which, except when it sat as a Court of Revenue was transferred to the Court of Chancery by 5 Vict. c. 5. See A.-G. v. Halling, (1846) 15 M&W 687. As a Court of Revenue it ascertained, and enforced by proceedings appropriate to the case, the proprietary rights of the Crown against the subjects of the realm. To proceed against a person in this department of the Court was called to exchequer him. As a Court of Common Law (after having obtained jurisdiction by the fiction of quominus (see QUOMINUS)), it administered redress between subject and subject in all actions whatever, except real action. It was a Court of Record, and its judges were six (formerly five) in number, consisting of one chief and five (formerly four) puisne barons. This Court was made a Division of the High Court of Justice (Jud. Act, 1873, ss. 31, 34). See EXCHEQUER DIVISION.