In the 1470s the court of the exchequer met at Falkland Palace yearly to finalise the accounts of the jointure lands of Mary of Guelders.
He could arrest and sell the goods of anyone who defaulted their due payments, or imprison them as debtors, or proclaim them "at horn", technically rebels to the crown and no longer credit-worthy.
The Treasurer's income was based "casualties" rather than the feudal rent and duties collected by the Comptroller.
[5] James VI attended the Exchequer in person in Edinburgh on 13 February 1595, which pleased courtiers who wished to see him manage his estate.
According to Roger Aston, he criticised inefficient exchequer officers who failed to maximise his revenues, forcing him to raise loans or tax his subjects.