Exchequer of Ireland
Encyclopedia
The Exchequer of Ireland was a body in the Kingdom of Ireland
tasked with collecting royal
revenue. Modelled on the English Exchequer
, it was created in 1210 after John of England
applied English law and legal structure to the Kingdom of Ireland. The Exchequer was divided into two parts; the Superior Exchequer, which acted as a court of equity and revenue in a way similar to the Exchequer of Pleas
, and the Inferior Exchequer, which directly collected revenue from those who owed The Crown
money, principally rents for Crown lands. The Exchequer primarily worked in a way similar to the English legal system, holding a similar jurisdiction (right down to the use of the Writ of Quominus
) and similar procedure to the Court of Chancery
, the primary court of equity in England and Wales. Following the Act of Union 1800
, which incorporated Ireland into the United Kingdom
, the Exchequer was merged with the English Exchequer in 1817 and ceased to function as an independent body.
applied English law, which included the Exchequer
, to Ireland. Like the English Exchequer, the Exchequer of Ireland was divided into two parts; the judicial, or Superior Exchequer, which was a court, and the receipt, or Inferior Exchequer, which was tasked with receiving rents and other revenues for The Crown
. The principal purpose of the Exchequer was to act as a treasury, taking in revenue
s, with the receipt department collecting money and the court acting in cases where this money was not paid, or where there was some dispute over it. As with the English Exchequer, the judicial part was a court of both law and equity, and was occasionally known as the Irish Exchequer of Pleas, after the English body
. The Inferior Exchequer, tasked with collecting revenues, remained part of the Exchequer long after the English Inferior Exchequer had become a distinct body
. The Exchequer was finally dissolved in 1817, when it was amalgamated with the Exchequer of Great Britain following the Act of Union 1800
.
; in practice, only the Barons attended. The Court's jurisdiction was over matters pertaining to The Crown
's revenues, although the Writ of Quominus
was used as a work of legal fiction to widen its remit. The procedure used was similar to that in the Court of Chancery
, and as such the officials of the court could only be sued through the Exchequer, not through any other body, particularly if the case was about their professional actions. As a result of the Writ of Quominus, anyone identified as a debtor to The Crown could bring a case. Every Irish case which involved the King and his revenue was brought to the Irish Exchequer of Pleas; if brought to another court, it would be relocated to the Exchequer. All cases were recorded, first in the Plea rolls
and then in the Pipe Rolls
, which recorded the revenues and debts owed to The Crown.
's revenue in Ireland. The Collection of Revenue Act 1795 transferred his powers to the Lord High Treasurer of the United Kingdom
; with the unification of Ireland and Great Britain
, an additional Treasurer was no longer needed. The next most important figure was the Chancellor of the Exchequer of Ireland, who acted as a check on the Treasurer and sat during court hearings. In court, he was assisted by the three Barons of the Exchequer of Ireland; the Lord Chief, second and third Barons. The Lord Chief Baron was the most senior judge, sitting in all cases and hearing all nisi prius
actions alone. Outside of the judiciary, the Auditor-General was tasked with entering all grants of land and records of rent, as a result being an officer of both the Superior and Inferior departments of the Exchequer. In this he was assisted by the Surveyor-General, who kept records of all Crown lands, and the Remembrancers, who took the oaths of people pursuing a case.
Kingdom of Ireland
The Kingdom of Ireland refers to the country of Ireland in the period between the proclamation of Henry VIII as King of Ireland by the Crown of Ireland Act 1542 and the Act of Union in 1800. It replaced the Lordship of Ireland, which had been created in 1171...
tasked with collecting royal
The Crown
The Crown is a corporation sole that in the Commonwealth realms and any provincial or state sub-divisions thereof represents the legal embodiment of governance, whether executive, legislative, or judicial...
revenue. Modelled on the English Exchequer
Exchequer
The Exchequer is a government department of the United Kingdom responsible for the management and collection of taxation and other government revenues. The historical Exchequer developed judicial roles...
, it was created in 1210 after John of England
John of England
John , also known as John Lackland , was King of England from 6 April 1199 until his death...
applied English law and legal structure to the Kingdom of Ireland. The Exchequer was divided into two parts; the Superior Exchequer, which acted as a court of equity and revenue in a way similar to the Exchequer of Pleas
Exchequer of pleas
The Exchequer of Pleas or Court of Exchequer was a court that followed equity, a set of legal principles based on natural law, and common law, in England and Wales. Originally part of the curia regis, or King's Council, the Exchequer of Pleas split from the curia during the 1190s, to sit as an...
, and the Inferior Exchequer, which directly collected revenue from those who owed The Crown
The Crown
The Crown is a corporation sole that in the Commonwealth realms and any provincial or state sub-divisions thereof represents the legal embodiment of governance, whether executive, legislative, or judicial...
money, principally rents for Crown lands. The Exchequer primarily worked in a way similar to the English legal system, holding a similar jurisdiction (right down to the use of the Writ of Quominus
Writ of Quominus
The Writ of Quominus, or Writ of Quo Minus, was a writ and legal fiction which allowed the Court of Exchequer to obtain a jurisdiction over cases normally brought in the Court of Common Pleas...
) and similar procedure to the Court of Chancery
Court of Chancery
The Court of Chancery was a court of equity in England and Wales that followed a set of loose rules to avoid the slow pace of change and possible harshness of the common law. The Chancery had jurisdiction over all matters of equity, including trusts, land law, the administration of the estates of...
, the primary court of equity in England and Wales. Following the Act of Union 1800
Act of Union 1800
The Acts of Union 1800 describe two complementary Acts, namely:* the Union with Ireland Act 1800 , an Act of the Parliament of Great Britain, and...
, which incorporated Ireland into the United Kingdom
United Kingdom of Great Britain and Ireland
The United Kingdom of Great Britain and Ireland was the formal name of the United Kingdom during the period when what is now the Republic of Ireland formed a part of it....
, the Exchequer was merged with the English Exchequer in 1817 and ceased to function as an independent body.
History
The Exchequer of Ireland was formed in 1210, when King JohnJohn of England
John , also known as John Lackland , was King of England from 6 April 1199 until his death...
applied English law, which included the Exchequer
Exchequer
The Exchequer is a government department of the United Kingdom responsible for the management and collection of taxation and other government revenues. The historical Exchequer developed judicial roles...
, to Ireland. Like the English Exchequer, the Exchequer of Ireland was divided into two parts; the judicial, or Superior Exchequer, which was a court, and the receipt, or Inferior Exchequer, which was tasked with receiving rents and other revenues for The Crown
The Crown
The Crown is a corporation sole that in the Commonwealth realms and any provincial or state sub-divisions thereof represents the legal embodiment of governance, whether executive, legislative, or judicial...
. The principal purpose of the Exchequer was to act as a treasury, taking in revenue
Revenue
In business, revenue is income that a company receives from its normal business activities, usually from the sale of goods and services to customers. In many countries, such as the United Kingdom, revenue is referred to as turnover....
s, with the receipt department collecting money and the court acting in cases where this money was not paid, or where there was some dispute over it. As with the English Exchequer, the judicial part was a court of both law and equity, and was occasionally known as the Irish Exchequer of Pleas, after the English body
Exchequer of pleas
The Exchequer of Pleas or Court of Exchequer was a court that followed equity, a set of legal principles based on natural law, and common law, in England and Wales. Originally part of the curia regis, or King's Council, the Exchequer of Pleas split from the curia during the 1190s, to sit as an...
. The Inferior Exchequer, tasked with collecting revenues, remained part of the Exchequer long after the English Inferior Exchequer had become a distinct body
HM Treasury
HM Treasury, in full Her Majesty's Treasury, informally The Treasury, is the United Kingdom government department responsible for developing and executing the British government's public finance policy and economic policy...
. The Exchequer was finally dissolved in 1817, when it was amalgamated with the Exchequer of Great Britain following the Act of Union 1800
Act of Union 1800
The Acts of Union 1800 describe two complementary Acts, namely:* the Union with Ireland Act 1800 , an Act of the Parliament of Great Britain, and...
.
Procedure
Court hearings were held before the Barons of the Exchequer of Ireland, along with the Chancellor and TreasurerLord High Treasurer
The post of Lord High Treasurer or Lord Treasurer was an English government position and has been a British government position since the Act of Union of 1707. A holder of the post would be the third highest ranked Great Officer of State, below the Lord High Chancellor and above the Lord President...
; in practice, only the Barons attended. The Court's jurisdiction was over matters pertaining to The Crown
The Crown
The Crown is a corporation sole that in the Commonwealth realms and any provincial or state sub-divisions thereof represents the legal embodiment of governance, whether executive, legislative, or judicial...
's revenues, although the Writ of Quominus
Writ of Quominus
The Writ of Quominus, or Writ of Quo Minus, was a writ and legal fiction which allowed the Court of Exchequer to obtain a jurisdiction over cases normally brought in the Court of Common Pleas...
was used as a work of legal fiction to widen its remit. The procedure used was similar to that in the Court of Chancery
Court of Chancery
The Court of Chancery was a court of equity in England and Wales that followed a set of loose rules to avoid the slow pace of change and possible harshness of the common law. The Chancery had jurisdiction over all matters of equity, including trusts, land law, the administration of the estates of...
, and as such the officials of the court could only be sued through the Exchequer, not through any other body, particularly if the case was about their professional actions. As a result of the Writ of Quominus, anyone identified as a debtor to The Crown could bring a case. Every Irish case which involved the King and his revenue was brought to the Irish Exchequer of Pleas; if brought to another court, it would be relocated to the Exchequer. All cases were recorded, first in the Plea rolls
Plea rolls
Plea rolls are parchment rolls recording details of legal suits or actions in a court of law in England.Courts began recording its proceedings in plea rolls and filing its writs from its foundation at the end of the 12th century....
and then in the Pipe Rolls
Pipe Rolls
The Pipe rolls, sometimes called the Great rolls, are a collection of financial records maintained by the English Exchequer, or Treasury. The earliest date from the 12th century, and the series extends, mostly complete, from then until 1833. They form the oldest continuous series of records kept by...
, which recorded the revenues and debts owed to The Crown.
Superior Exchequer
The Superior Exchequer, occasionally known as the Irish Exchequer of Pleas, had a variety of officers. At its head was the Lord High Treasurer, the third-highest Officer of the Crown in Ireland. The Lord High Treasurer was able to hear any case in the Exchequer of Pleas, and was also tasked with maintaining and increasing The CrownThe Crown
The Crown is a corporation sole that in the Commonwealth realms and any provincial or state sub-divisions thereof represents the legal embodiment of governance, whether executive, legislative, or judicial...
's revenue in Ireland. The Collection of Revenue Act 1795 transferred his powers to the Lord High Treasurer of the United Kingdom
Lord High Treasurer
The post of Lord High Treasurer or Lord Treasurer was an English government position and has been a British government position since the Act of Union of 1707. A holder of the post would be the third highest ranked Great Officer of State, below the Lord High Chancellor and above the Lord President...
; with the unification of Ireland and Great Britain
Act of Union 1800
The Acts of Union 1800 describe two complementary Acts, namely:* the Union with Ireland Act 1800 , an Act of the Parliament of Great Britain, and...
, an additional Treasurer was no longer needed. The next most important figure was the Chancellor of the Exchequer of Ireland, who acted as a check on the Treasurer and sat during court hearings. In court, he was assisted by the three Barons of the Exchequer of Ireland; the Lord Chief, second and third Barons. The Lord Chief Baron was the most senior judge, sitting in all cases and hearing all nisi prius
Nisi prius
Nisi prius is a historical term in English law. In the nineteenth century, it came to be used to denote generally all legal actions tried before judges of the King's Bench Division and in the early twentieth century for actions tried at assize by a judge given a commission. Used in that way, the...
actions alone. Outside of the judiciary, the Auditor-General was tasked with entering all grants of land and records of rent, as a result being an officer of both the Superior and Inferior departments of the Exchequer. In this he was assisted by the Surveyor-General, who kept records of all Crown lands, and the Remembrancers, who took the oaths of people pursuing a case.