Exchequer

[L. Fr. eecheguiir, eschequer, escheker; L. Lat. scaccarium; from [tal. sccuxo, a chess board, or Germ, scj^atf, a treasure.] An establishment of very remote antiquity in England, consisting of two divisions; the first being the office of the receipt of the exchequer, for collection of the royal revenue; the second being a court for the administration of justice. 4 Inst 103. 2 Steph. Com. 644. It is said to be called the exchequer from the checked cloth, resembling a chess board, which covers [or once covered] the table there, and on which, when certam of the king's accounts were made up, the sums were marked and scored with counters. 3 £L CW.44. As an office of revenue, it has recently been newly organized by statute 4 & 6 Will. IV. c. 16. 2 Steph. Com. 644. The exchequer is said to have been originally divided into eight distinct courts. 2 Chitt. Oen. Fract. 389.