Exchequer

COURT OF. See "Court of Exchequer."

That department of the English government which has charge of the collection of the national revenue; the treasury department. It is said to have been so named from the chequered cloth, resembling a chess-board, which anciently covered the table there, and on which, when certain of the king's accounts were made up, the sums were marked and scored with counters. 3 Bl. Comm. 44.

— Exchequer hills. Bills of credit issued in England by authority of parliament. Brande. Instruments issued at the exchequer, under the authority, for the most part, of acts of parliament passed for the purpose, and containing an engagement on the part of the government for repayment of the principal sums advanced with interest. 2 Steph. Comm. 586. See Briscoe v. Bank of Kentucky, 11 Pet. 328, 9 L. Ed. 709.

— Court of exchequer, Court of exchequer chamber. See those titles.

— Exchequer division. A division of the English high court of justice, to which the special business of the court of exchequer was specially assigned by section 34 of the judicature act of 1873. Merged in the queen's bench division from and after 1881, by order in council under section 31 of that act. Wharton.

In England, the revenue department; the court of exchequer. Exchequer bills: bills of credit issued by authority of parliament Exchequer chamber: a court of appeals in England, established as a court of appeal intermediate between the three superior courts of common law and the House of Lords, and consisting of any two of these courts, sitting as a court of error to revise the judgment of the third. Now embraced in the appeals division of the Supreme Court of Judicature. Exchequer, court of: one of the three superior courts of law in England, but inferior in rank to both the Queen's Bench and the Common Pleas; originally intended principally to order the revenues of the crown, and to recover the king's debts and duties, but which long possessed the character of an ordinary court of justice between subject and subject. Now the exchequer division of the Supreme Court of Judicature.

That department of the English government which has chargeof the collection of the national revenue; the treasury department. It is said to hava been s0 named from the cheauered cloth, resembling a chess-voard, which anciently covered the table there, and on which, whon certain of the king's accounts were made up, the sums were marked and scored with counters, 8 Bl, Comm. 44.

In England, the revenue Court of Exchequer: v. Court, 11, 95.

[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.

Eng. law, is an ancient court of record, set up by William the conqueror. It is called exchequer from the chequed cloth, resembling a chess board, which covers the table there; 3 Bl. Com. 43; it consists of two divisions; the receipt of the exchequer, which manages the royal revenue; and the court, or judicial part of it, which. equity, and a court of common law. Tb. 44.