Scottish National Dictionary (1700–)
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First published 1952 (SND Vol. III). Includes material from the 1976 supplement.
This entry has not been updated since then but may contain minor corrections and revisions.
Quotation dates: 1754, 1816-1833
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†EXCHEQUER, n. Sc. law: in phr. Court of Exchequer, a court similar to the Eng. Court of Exchequer having jurisdiction in revenue cases; merged since 1856 in the Court of Session (Sc. 1890 Bell Dict. Law Scot. 426–428). See Bar(r)ons of Exchequer.Comb. exchequer lady, see quot.Sc. 1754 Erskine Principles i. iii. 17:
The Scots Court of Exchequer, as the King's Chamberlain-court, judged in all questions of the revenue. By 6. An. c.26 . . . that court is abolished, and a new court erected, consisting of the Lord High Treasurer of Great Britain, and a Chief Baron, with four other Barons of Exchequer.Sc. 1816 Encycl. Perth. IX. 205:
The court of exchequer in Scotland has the same privileges and jurisdiction as that of England.Sc. 1830 W. Chambers Bk. Scotland 135:
The Exchequer has attached to it a species of "civil list," containing the names of probably five hundred individuals whom it annually supports by the payment of pensions. This bead-roll of paupers is composed principally of females, many of whom are ladies of quality left in destitute circumstances. The Scotch . . . designate these pensioners "Exchequer ladies."Sc. 1833 Act 3 and 4 Will. IV. c. 13:
All the Powers . . . at present exercised . . . by the said Barons of the Court of Exchequer in Scotland . . . shall from and after the passing of this Act cease and determine.
