The Court of Exchequer was formerly a distinct part of the court system of Scotland, with responsibility for administration of government revenue and jurisdiction of adjudicate on cases relating to customs and excise, revenue, stamp duty and probate.
There is evidence that the Lords Auditors of Exchequer were sitting as a court by 1500, but under the jurisdiction of the King's Council.
The Court's jurisdiction related to customs and excise and matters of revenue, stamp duty and probate.
[7] The Court's jurisdiction related to customs and excise and matters of revenue, stamp duty and probate.
The procedure for exchequer cases is determined by Chapters 41 and 48 of the Rules of the Court of Session.