Proc Soc Antiq Scot, 123 (1993), 439-52 Scottis e seale th f Th so h Cour Exchequef o t r Atho MurrayL l Charle*& BurnettsJ f ABSTRACT Queen Victoria's Exchequer seal, presented Museumthe last to the 1983, in of was eight used Courtbythe between 1708 1856. and design Its influenced was Englishby models alsobut contains distinctive Scottish features first introduced in 1816. INTRODUCTION For many years a solid silver seal matrix, made for the Court of Exchequer, reposed unknown in the vaults of Williams & Glyn's Bank in London. The seal, contained within a leather- covered woode x stampenbo d COURT EXCHEQUERF O SCOTLAND, cam ligho t e y b t acciden Februarn i d an t y 198formalls 3wa y presente Secretare th o t d f Stato y r Scotlandefo . n turi e e nNationa H th passe o t t i dl Museu f Antiquitiemo f Scotlano s d (no e Royawth l Museu f Scotland)mo . Whe Coure nth f Exchequeo t s mergewa r d wit e Courhth f Sessioo t n 1856ni e seath , l wa longeo n s r required t remaineI . e custod e Queen'th th n d i f Lord yo an sd Treasurer's Remembrancer, head of the Exchequer office in Scotland, who had been Clerk of Court and who had also acted as Keeper of the Seal since November 1855 (SRO E. 801/23, 204). On 19 March 1860 he sent it to the Home Secretary, Sir George Cornewall Lewis, to be defaced or otherwise disposed of (SRO E. 801/25, 281-2). The Scottish Exchequer records contain no information abou s subsequenit t t beeno ne sead trecordeth ha historly s a an t n i ybu d catalogue it is a matter of great good fortune that this reminder of a body no longer in existence found safety in a bank. The origin of the Exchequer seal must be sought in English legal and administrative history. Fro e 12tmth h century e account th ,e king' th f o s revenues were audited in his Exchequer. This audit was judicial in character, the Exchequer being part e 'curioth f a regis' e king' courtn th , ow s . Graduall e Exchequer'yth s jurisdictios wa n extended, so that by the 14th century it had become one of the central common law courts, like King's Bench and Common Pleas. Various legal fictions enabled the court to try cases quite unconnected wit e revenue Exchequeth hth d an e r also developen a d equity jurisdiction similaCoure th f Chanceryo o t r judges It . s retaine e ancienth d t title of Barons of Exchequer until 1875, when the court was merged in the new High Court of Justice. In Englan e centradth l commo n writo d courte w an s la nd theius sealn r ha s ow rfo s * 33 Inverleith Gardens, Edinburgh t Scottish United Services Museum, The Castle, Edinburgh 440 | SOCIETY OF ANTIQUARIES OF SCOTLAND, 1993 other documents from the 14th century onwards. Exchequer seals are known for most sovereigns from Edward I to George VI. The seal itself derived from the duplicate Great Seal kept in the Treasury in the 12th century for routine documents which did not require the king's personal intervention, such as judicial writs. The Great Seal proper was in the custody e Chancelloroth f accompanieo wh , s progres hi kine dth n go s roun e countrydth e Th . duplicate seal was extensively used in the Exchequer, where it was kept by the Chancellor's clerk acquireo wh , e titl f th d'Chancelloo e e Exchequerth f e mid-13to r th y b ' h century (Jenkinson 1935, 296-8). In Scotland a similar form of audit had been adopted by 1200, but the Exchequer was much slower in developing a judicial role. Though the Lords Auditors of Exchequer were sittin coura s 1500gy a b t jurisdictioe th , n which they exercise s actualldwa y thaf o t the king's council. In the mid-16th century the council split into a mainly administrative body (the Privy Council centraa d an ) l civil court (the Cour f Session)o t e ExchequerTh . , now a separate court, still depended partly upon the Court of Session for its personnel and clerks. Until 1626, however, the commissions granted to the Lords of Exchequer were generally of limited duration, ending with the completion of business arising from the annual audit. Charle I sappointe d Lords Commissioner f Exchequeo s manago t r s ehi revenues. Thereafter they forme administrativn a d e board, capabl f actineo coura s ga n i t revenue cases, though no formal distinction was made between their sessions of administrativ judiciad an e l business e actuaTh . l title 'Cour f Exchequero t s appliewa ' d only to the body of judges appointed as part of Cromwell's Scottish administration from 1655 until 1659. In 1708 the Exchequer Court (Scotland) Act (6 Anne c. 53) was passed to implement article 19 of the Treaty of Union: 'That there be a Court of Exchequer in Scotland after the Union, for deciding questions concerning the revenues of customs and excise there, having same th e powe authoritd an rCoure th f Excheques yo a t England.n i s ha r Treate Th alsd ' yha o stipulated thalawe th t s concernin regulatioe gth f tradeno , custom excisd an s e shoule th e db same in Scotland as in England. The new court consisted of a Lord Chief Baron and four ordinary Barons, who were also given extensive administrative functions, some inherited fro e pre-Uniomth n Exchequer, some conferre e 170th 8y b d Act d som an delegatio,y eb n fro Treasurye mth . The law which the court applied was English law and its forms and procedure were based on those of the English court, though the 1708 Act prevented it from extending its jurisdictio mattero nt s unconnected wit revenuee hth s businesIt . s included prosecutionr fo s infringemen f revenuo t e statutes, seizure f prohibiteo s uncustomed dan d goods recoverd an , y crowe th o frevenuy o t nb sum e du s e official othersd an s importann I . t case Crowe sth s nwa represented by the Lord Advocate, appearing as Advocate-General. As the revenue laws were simplified from the 1820s onwards, the court's business declined (Murray 1974, 35-40). After 1832 no new Barons were appointed and their judicial duties were taken over by Court of Session judges. Finall e Exchequeyth r Court (Scotland) Vict0 56 2 . c & .t 185 9 Ac ) 6(1 transferre court'e dth s power jurisdictiod san Coure th f Sessiono no t , whic declares hwa o dt be the Court of Exchequer in Scotland. Since then one judge has acted as Lord Ordinary in Exchequer Causes, though English form f proceso s s cease e useb n 1947di o dt . Certain administrative function e Exchequeth f o s r continue e Exchequeth e carriey b b o t t d dou r Office (Scotland) unde e Quee th rLor d nan d Treasurer's Remembrancer Treasury'e th s a , s representative in Scotland, until 1981, when it ceased to exist as a separate government department. MURRA BURNETTY& SCOTTIS E SEALE TH TH : F SO H COUR EXCHEQUEF TO R 441 EARLIER EXCHEQUER SEALS In t havScotlan courtw no ela d distinctive di s dth e seals. Lik Coure eth f Sessioe o t th d nan Privy Council e pre-Unioth , n Exchequer use e royath d l signe n summono t d othean s r documents. The exception to this general rule was during the Cromwellian Protectorate when reorganizee th d Cour f Exchequeo t sealn havd ow . di s rThi eit s bor e saltireth f Scotlaneo d with an inescutcheon of Cromwell's personal Arms, a lion rampant (Stevenson & Wood, 1940, 45). After the Restoration, the Exchequer again used the royal signet. The Act (6 Anne ) settinpost-Unioe 53 th . p c gu n Exchequer cour 170n i t 8 provide: 5) . d(s That there shall be a seal to be assigned or appointed by the Queen's Majesty, her heirs and successors, for the sealing of all such letters patents, grants, commissions, writs, precepts, and other proces proceedingsd an s , whic he awarde b shale sai r th o d l y f Courdb o issu t f ou eo t Exchequer in Scotland, or ought or shall be directed to pass under the seal of the said Court; which seal shale custod e e kepChieth b lth n i tf fo y e Barosaith d f o nCour f Exchequeo t n i r Scotland, for the time being; and the said Chief Baron or such person or persons as he shall depute, and for whom he will be answerable, shall therewith seal all letters patents, grants, commissions, writs, precepts othed an , r proces proceedingd an s s before mentioned, which shall be brought to be sealed . r lohSi n Cler f Penicuio k Johd an ke originan th Scropef o o l Baronstw , , wrotn a e accoun procedure th yearf coure w o t th fe f sa t eo afte s institutionit r t thei n yI . describe eth Keeper of the Exchequer Seal as an' officer of great consequence'. The office was in the gift e Loroth f d Chief Baron, 'wh e thinkoh disposes a s understooi st e i e fit th f H .o s e b o dt Keeper of the Seal, and the person who acts under him is called the Depute-Keeper' (Clerk & Scrope 1820, 285).