Country code |
GB |
Repository code |
234 |
Repository |
National Records of Scotland |
Reference |
E |
Title |
Records of the Scottish Exchequer, Treasury and Exchequer Court |
Dates |
1287-1981 |
Access status |
Open |
Location |
|
Description |
These records cover almost all aspects of the revenue raising and expenditure of the Crown in Scotland. The pre-union Exchequer comprises the following series of records; administrative and judicial (E1-E20); treasury, comptrollery and related accounts (E21-E37); crown revenues (E38-E44); church revenues (E45-E56); fines and forfeitures (E57-E58); taxation accounts and records (E59-E70); Customs and Excise (E71-E80); miscellaneous revenue accounts (E81-E89); army and navy accounts and papers (E90-E100); mint records (E101-E105); special classes (E101-E109).
Post 1707 records include revenue accounts 1699-1835 (E201-E211); civil establishment records from 1708 listing salaries to central government officials (E223-E229); taxation records 1748-1812 (E326-E328); roads accounts 1812-1847 (E330); Crinan Canal papers 1802-1844 (E331); historic buildings 1711-1873 (E342, E886); court records, including minutes, decrees and processes, including revenue cases but principally relating to disputes over taxes 1708-1856 (E351-E383); customs records including customs collectors' accounts detailing imports and exports, payments of whale and herring bounties and information on customs officers 1742-1830 (E501-E516); distillery vouchers naming proprietors and owners of distilleries (excluding the workers) granted an allowance os 1/- on every gallon of whisky produced from malt (E581); Annexed Forfeited Estate papers including the records of the management of the major Jacobite estates forfeited after the risings of 1715 and 1745 and showing attempts to improve agriculture, industry and communications in the Highlands and including rentals, plans and accounts (E600-E687, E701-E788); Ultimus Haeres papers from 1709 which are records of the Crown as 'last heir' of those dying without a known heir (E851-E870). The modern records may be subject to different closure periods.
The Exchequer records are listed in the following series:
E1: Responde Books, 1513-1659 E2: Register of Signatures, 1561-1649 E3: Register of Resignations, 1636-1703 E4: Exchequer Act Books (or Registers), 1584-1674 E5: Exchequer Minute Books, 1630-1708 E6: Treasury Sederunt Books, 1667-1708 E7: Treasury Registers, 1667-1707 E8: Warrants of the Exchequer Register, 1615-1710 E9: Warrants of the Treasury Register, 1667-1708 E10: Petitions and Processes, 1567-1708 E11: Bonds E12: Oaths and Declarations, 1667-1708 E13: Abbreviates of Hornings, 1602-1628 E14: Abbreviates of feu charters of Kirklands, 1565-1587 E15-16: Unallocated E17: Exchequer, Pre-Union, Royal letters and warrants, 1570-1704 E18: Unallocated E19: Exchequer and Treasury Papers, 1572-1630 E20: Unallocated E21: Treasurer's Accounts 1473-1635 E22: Treasurer's Accounts (Leven & Melville), 1574-1596 E23: Treasury Precepts and Receipts, 1511-1634 E24: Comptroller's Accounts, 1491-1635 E25: Comptroller's Vouchers, 1558-1635 E26: Treasury Accounts, 1635-1700 E27: Receiver-General's Accounts, 1642-1707 E28: Treasury Vouchers, 1637-1706 E29: Unallocated E30: Various Accounts, Treasury etc, 1509-1649 E31: Household Books, 1512-1651 E32: Libri Emptorum (Household expenditure), 1511-1553 E33: Despences de la Maison Royale, 1539-1565 E34: Household Papers and Accounts, 1508-1634 E35: Unallocated E36: Master of Works Accounts, 1671-1679 E37: Unallocated E38: Exchequer Rolls, 1264-1708 E39: Unallocated E40: Crown Rentals E41: Orkney Rentals & Accounts E42: Accounts of the Lordship of Dunfermline etc., 1619-1630 E43: Rentals-Crown E44: Wards and Marriages E45: Collector-General of Thirds of Benefices Accounts, 1561-1597 E46: Collectors of Thirds of Benefices, Sub-collectors Accounts, 1563-1572 E47: Assignation and Modification of Stipends, 1576-1615 E48: Miscellaneous records as to Assumption of Thirds of Benefices, 1562-1609 E49: Treasury of New Augmentation, 1592-1600 E50: Annuity of Teinds: Registers, 1632-1678 E51: Dispositions of Annuity of Teinds, 1635-1678 E52: Annuity of Teinds accounts and papers, 1632-1650 E53: Benefices, Teinds and Stipends papers, 1564-1705 E54: Bishops' Rents: Accounts, 1687-1705 E55: Bishops' Rents, rentals and papers, 1658-1706 E56: Vacant Stipends, 1688-1706 E57: Fines and Forfeitures papers, mainly as to ecclesiastical dissent, 1666-1693 E58: Forfeited Estates (1690), 1691-1707 E59: General Taxt Rolls, 1594-1633 E60: Particular Taxt Rolls, 1612-1665 E61: Taxation of Annualrents, 1622-1635 E62: Taxation Decreets, 1594-1643 E63: Taxation Hornings, 1626-1636 E64: Taxation Cautions and Consignations, 1584-1666 E65: Taxation Accounts (1st Series), 1575-1665 E66: Taxation Vouchers, 1597-1677 E67: Taxation Accounts (2nd Series), 1645-1677 E68: Taxation Papers, 1590-1688 E69: Hearth Tax, 1691-1705 E70: Poll Tax, 1694-1703 E71: Customs Books (1st Series) E72: Customs Books (2nd Series) E73: Customs Accounts and Vouchers E74: Bullion Accounts on exports and imports E75: Customs Miscellanea, 1500-1636 E76: Customs Books of Rates, 1597-1670 E77: Sederunt Books of Tacksmen of HM Customs and Foreign Excise, 1692-1705 E78: Excise Accounts E79: Excise Accounts and Vouchers E80-82: Unallocated E82: Common Good Accounts, 1557-1684 E83: Accounts of HM Mines (Hilderston), 1608-1611 E84-88: Unallocated E89: Post Office accounts and papers, 1678-1707 E90: Navy Papers, 1615-1707 E91: Army Accounts E92: Army Vouchers E93-95: Unallocated E96: Artillery and military stores papers E97-98: Unallocated E99: Army Establishments & Miscellanea E100: Army Muster Rolls, 1641-1707 E101: Mint Accounts, 1568-1699 E102: Mint Coinage Accounts or Registers, 1558-1661 E103: Mint Journals, 1673-1709 E104: Mint Account Books, 1556-1680 E105: Mint registers and papers, 1554-1710 E106: Valuation Rolls, Cess (formerly classed as E.901), 1649-1853 E107: Unallocated E108: Orkney documents, 1490-1828 E109-200: Unallocated E201: Imprests, 1701-1834 E202: Crown Rents etc, 1699-1834 E203: Land Tax, 1703-1833 E204: Assessed Taxes, 1747-1834 E205: Customs, 1707-1830 E206: Scots Salt, 1714-1798 E207: Excise, 1707-1828 E208: Miscellaneous, 1692-1834 E209: Pipe Rolls, 1674-1831 E210: Quietuses, 1714-1827 E211: Quietuses on Declared Accounts, 1708-1834 E212: Miscellaneous Records, 1710-1834 E213-214: Unallocated E215: Declared Accounts, Register, 1709-1848 E216: Declared Accounts, Duplicates, 1699-1817 E217: Declared Accounts, Miscellaneous, 1669-1834 E218: Property Eques, 1707-1865 E219: Rentals of Crown Property and Bishoprics, 1612-1834 E220: Crown Rents, Accounts and Papers, 1697-1830 E221: Crown Rents, Bishoprics, 1698-1838 E222: Compositions on Signatures, Tacks of Teinds etc., 1691-1853 E223: Establishment Lists of payments for Civil Affairs, 1709-1820 E224: Entry Books of Establishment Lists, Imprest warrants etc, 1709-1866 E225: Entry Books of Commissions on Civil Establishment, 1709-1848 E226: Establishment Payment Warrants (original), 1711-1843 E227: Payment Warrants, Entry Books, 1709-1848 E228: Establishment Payments, Entry Book of Factories etc for receiving payments, 1708-1891 E229: Establishment, Civil, Miscellaneous Papers, 1708-1825 E230: Correspondence, 1701-1848 E231: Returns made to Treasury and other bodies, 1711-1841 E232: Miscellaneous Records, 1663-1848 E233: Register of Orders and Reports, 1708-1833 E234: Register of Petitions E235: Petitions etc, Warrants of, 1708-1801 E236: Sheriffs' etc, accounts, 1674-1836 E237: Sheriffs' etc, accounts, Vouchers of (unsorted) E238: Militia Vouchers (unsorted) E239: Declared Accounts, 1710-1834 E240: Responde Books, 1661-1842 E241: Unallocated E242: Justiciary Escheats E243-245: Unallocated E246: Enrolments of Commissions and other grants affecting the revenue, 1708-1809 E247-250: Unallocated E251: Signatures, Notes for enrolling, 1801-1847 E252: Signatures, Rolls of, 1765-1846 E253: Signatures, Briefs or inventory of prior titles, 1768-1847 E254: Valuations, Certificates of Valued Rent etc for compositions on Signatures, 1708-1847 E255: Tutories-dative, papers as to Signatures for gifts of, 1760-1840 E256: Miscellaneous papers, 1704-1874 E257-300: Unallocated E301: Petitions, General Series, 1708-1835 E302: Equivalent Debentures, Petitions concerning, 1720-1848 E303: Ultimus Haeres Petitions and Processes, 1710-1832 E304: Stipends, Small, augmentation of, Petitions for, 1812-1821 E305: Minute Books of Barons of Exchequer on Treasury and Revenue business, 1709-1856 E306: Register of Orders of Barons of Exchequer relating to Treasury and Revenue business, 1710-1859 E307: Register of Reports by Barons of Exchequer on petitions etc referred by Treasury, 1710-1836 E308: Register of Returns to Treasury and Parliament as to Crown revenue, Civil Establishment etc, 1764-1909 E309: Treasury Letters, Minutes of, 1713-1837 E310: Letter Books, latterly as to Assessed Taxes only, 1723-1831 E311: Assessed Taxes Appeal Cases, 1779-1840 E312: Crown Counsel, Opinions of, Court of Exchequer and Board of Customs references, 1714-1867 E313: Commissions, Register of (letters patent, commissions to judges etc), 1709-1965 E314: Signatures, Register of, 1st Series, 1809-1812 E315: Signatures, Register of, 2nd Series, 1812-1847 E316: Signatures, Warrants of, 1st Series, 1703-1810 E317: Signatures, Warrants of, 2nd Series, 1715-1812 E318: Principality Signatures, Registers of, 1716-1819 E319: Signatures, Minute Books of, 1661-1847 E320: Resignations by Crown Vassals, Register of, 1761-1790 E321: Declared Accounts, Register of, 1710-1840 E322: Burgh Eques, 1708-1798 E323: Recognizances, Registers and warrants of, 1708-1855 E324: Bonds in Exchequer, 1708-1837 E325: Reports on securities for Receivers-General and Collectors of Taxes, 1709-1830 E326: Assessed Taxes Schedules, 1748-1802 E327: Midlothian Tax Records, 1735-1820 E328-329: Unallocated E330: Roads and Bridges Papers, 1812-1847 E331: Crinan Canal papers, 1802-1844 E332: Unallocated E333: Sheriffs' Residence Certificates, 1812-1848 E334-336: Unallocated E337: Indexes to records in Exchequer Register and King's Remembrancer's Treasury Department, 1661-1792 E338-340: Unallocated E341: Orkney rentals and papers, 1581-1832 E342: Crown Buildings and Works, 1711-1838 E343: Unallocated E344: Coast Bond Entry Books, 1763-1803 E345: Coast Bonds, 1707-1770 E346: Coast Bonds (Various), 1710-1773 E347: Unallocated E348: Account books and ledgers, King's Remembrancer's Office, 1733-1838 E349: Miscellaneous volumes, King's Remembrancer's Office, 1689-1828 E350: Unallocated E351: Court Minute Books, 1708-1856 E352: Court Books of Orders and Decrees, 1708-1859 E353: Court Books of Rules and Judgements, 1720-1856 E354: Court Appearance Books, 1708-1856 E355: Books of Causes, 1729-1784 E356: Court Entry Books, 1708-1797 E357: Law mansuscripts, opinions of counsel in customs cases, styles etc, 1660-1820 E358: Communia (Court Business record), 1708-1733 E359: Enrolments of Informations, 1711-1827 E360: Scire Facias Informations (debts recovered by recognisance), 1710-1827 E361: Seizures and Recoveries, Enrolments of, 1708-1789 E362: Commissions, Enrolments of, 1708-1823 E363: Miscellaneous enrolments, loss of ships and cargoes etc, 1714-1730 E364: Personal Informations against alleged offenders in Court of Exchequer, 1711-1829 E365: Informations of Debt, Exchequer Court, 1710-1826 E366: Seizures, Informations on, Customs and Excise, 1708-1812 E367: Seizures, Appraisements of, 1708-1828 E368: Seizures, Claims on, 1755-1827 E369: Seizures, Returns of, 1710-1807 E370: Seizures, Certificates of Sale, 1727-1827 E371: Inquisitions and Extents, 1711-1827 E372: Declarations of debts and trespass on the case, 1726-1817 E373: English Bills, 1708-1821 E374: Pleadings and depositions relating to English Bills and cases of scire facias, 1710-1823 E375: Appeal Cases from Court of Exchequer, 1751-1813 E376: Affidavits in Court of Exchequer, 1709-1830 E377: Orders and decrees of Court of Exchequer, 1708-1821 E378: Writs of Court of Exchequer, 1708-1830 E379: Public Offices, oaths, declarations and certificates of qualification relating to Scottish Exchequer, 1708-1854 E380: Ports, Returns of, 1791-1829 E381-399: Unallocated E400: Receiver-General's Accounts of Land Rents and Casualties as paymaster of the civil establishment, 1707-1834 E401: Receiver-General's Miscellaneous Accounts, 1707-1811 E402-403: Unallocated E404: Criminal Prosecutions, Accounts, 1725-1839 E405: Criminal Prosecutions, Vouchers, 1725-1828 E406: Exchequer Prosecutions, 1708-1834 E407: Charities and Bounties, HM Almoner, 1709-1815 E408: Charities and Bounties, HM Almoner, Vouchers etc, 1708-1807 E409: Solicitor of Tithes, 1697-1794 E410: Unallocated E411: Mint Accounts E412: Royal Bounty for preachers and catechists in Highlands and Islands of Scotland, 1725-1791 E413: Forfeited Estates (1745), Debts on, 1760-1818 E414: Edinburgh, Royal Botanic Garden, 1764-1824 E415: Stipends, Small, Augmentation of, 1812-1832 E416: Highland Roads and Bridges, 1814-1848 E417: Carlisle and Lanarkshire Roads, 1817-1845 E418-423: Unallocated E424: Bishopric rents, 1701-1838 E425-500: Unallocated E501: General Accounts, 1707-1817 E502: Cash Accounts, 1707-1871 E503: Seizures Accounts, 1708-1831 E504: Collectors' Quarterly Accounts, 1741-1830 E505: Collectors' Charge and Discharge, 1714-1817 E506: Abstract Accounts, 1707-1831 E507: Comptrolment Rolls, 1707-1831 E508: Cash Account Vouchers, 1707-1831 E509: Salary Bills, 1813-1829 E510: Collectors' Incident Accounts, 1742-1830 E511: Collectors' Incident Vouchers, 1719-1830 E512: Collectors' Discharge Vouchers, 1736-1830 E513: Seizures Comptrolment Rolls, 1708-1831 E514: Seizures Charge Vouchers, 1708-1831 E515: Seizures Discharge Vouchers, 1708-1831 E516-530: Unallocated E531: Salt General Accounts, 1714-1799 E532: Salt Cash Accounts, 1714-1798 E533-534: Unallocated E535: Salt Cash Vouchers, 1714-1803 E536: Salt Charge Vouchers, 1713-1798 E537: Salt Discharge Vouchers, 1714-1798 E538-550: Unallocated E551: Revenue Accounts, Auditor of Excise, 1707-1832 E552: General and Cash Accounts, Auditor of Excise, 1753-1800 E553: Declared Accounts, Auditor of Excise (Duplicates), 1707-1832 E554: States of Accounts, Auditor of Excise, 1707-1832 E555: Collectors' States of Accounts, Excise, 1707-1831 E556: Collectors' States of Accounts, Excise duties, Malt and tobacco etc, 1756-1776 E557: Enrolment Books (Auditor of Excise's Office), 1708-1832 E558: Salary and Incident Books, 1725-1832 E559: Debentures, Entry Books of, 1820-1830 E560: Receipt and Payment Books, 1825-1832 E561: Excise Miscellanea, 1743-1831 E562: Excise Salary Books, 1707-1800 E563-580: Unallocated E581: Distillery Vouchers, 1824-1835 E582-699: Unallocated E700: Minute Books, 1747-1805 E701: Acts and Orders, 1747-1786 E702: Letter Books, 1746-1818 E703: Treasury Warrants etc, 1747-1806 E704: Letters, 1747-1824 E705: Petitions and Memorials, 1747-1818 E706: List of Estates, 1747-1763 E707: Rentals and Surveys, 1747-1776 E708: Rentals and Surveys, papers relating to, 1748-1815 E709: Claims, 1748-1814 E710: Claims, papers relating to, 1748-1791 E711: Warrants and Precepts, Register of, 1751-1793 E712: Dispositions, Register of, 1751-1793 E713: Annexed Estates Business, 1784-1818 E714: Miscellaneous, 1746-1813 E715: Receiver-General's Accounts, 1748-1784 E716: Factors' Accounts, 1750-1771 E717: Law Expenses, Accounts of, 1748-1773 E718: Accounts concluding Annexed Estates Business, 1784-1820 E719: Accounts, Miscellaneous, 1751-1763 E720: Claims, Processes on, 1749-1763 E721: General Management, Minutes, 1755-1783 E722: General Management, Commissions, 1755-1783 E723: General Management, Reports to King and Treasury, 1755-1784 E724: General Management, Royal Warrants, 1761-1784 E725: General Management, Treasury Warrants etc, 1755-1785 E726: General Management, Letter Books, 1755-1778 E727: General Management, Letters, 1755-1784 E728: General Management, Petitions and Memorials, 1755-1784 E729: General Management, Reports, 1755-1770 E730: General Management, Papers relating to Improvements, 1755-1784 E731: General Management, Miscellaneous papers, 1755-1784 E732: General Management, Accounts, 1756-1784 E733: General Management, Law Expenses, Accounts of, 1757-1806 E734: Abernethy, Alexander, Estate of, 1751 E735: Abernethy, George, merchant in Banff, estate of, 1747-1759 E736: Aldie, Robert Mercer of, Estate of, 1748-1749 E737: Ardsheal, Charles Stewart of, Estate of, 1748-1787 E738: Arnprior, Francis Buchanan of, Estate of, 1663-1803 E739: Asleed, Adam Hay of, Estate of, 1738-1758 E740: Balmerino, Lord, (Elphinstone, Arthur) Estate of, 1739-1763 E741: Barrisdale, Archibald MacDonell of, Estate of, 1734-1792 E742: Burnfoot, Andrew Porteous of, Estate of, 1707-1761 E743: Callart, Allan Cameron of, Estate of, 1748-1784 E744: Clanranald, Donald MacDonald of, Estate of, 1748-1749 E745: Cluny, Ewen MacPherson of, Estate of, 1736-1787 E746: Cromartie, Earl of, (MacKenzie, Sir George), Estate of, 1576-1830 E747: Dungallon, Alexander Cameron of, Estate of, 1748-1749 E748: Dunipace, Archibald Primrose of, Estate of, 1747-1761 E749: Elcho, Lord (Wemyss, David), Estate of, 1748-1761 E750: Gask, Laurence Oliphant of, Estate of, 1747-1769 E751: Glastullich, Roderick McCulloch of, Estate of, 1748-1755 E752: Glenbucket, John Gordon of, Estate of, 1747-1790 E753: Glencarse, Lord George Murray, liferenter of, Estate of, 1748-1755 E754: Glencoe, Alexander MacDonald of, Estate of, 1748 E755: Gordon, Lord Lewis, liferenter of part of Duffus, Estate of, 1740-1759 E756: Graden, Henry Kerr of, Estate of, 1744-1826 E757: Hamilton, John, of Sandstown, factor to Duke of Gordon, Estate of, 1747-1768 E758: Hay, John, WS, portioner of Restalrig, Estate of, 1747-1776 E759: Henderson, John, Estate of, 1748-1759 E760: Keppoch, Alexander MacDonald, wadsetter of, Estate of, 1751-1755 E761: Kilmarnock, Earl of (Boyd, William), Estate of, 1747-1749 E762: Kinloch, Alexander, son of Sir James Kinloch, Estate of, 1750-1753 E763: Kinloch and Nevay, Sir James Kinloch, Estate of, 1747-1756 E764: Kinlochmoidart, Donald MacDonald of, Estate of, 1745-1784 E765: Lethendy, Laurence Mercer of, Estate of, 1715-1766 E766: Lindsay, Patrick, Edinburgh, Estate of, 1747-1753 E767: Lochgarry, Donald MacDonell of, Estate of, 1748-1824 E768: Lochiel, Donald Cameron of, Estate of, 1703-1785 E769: Lovat, Lord, (Fraser, Simon), Estate of, 1695-1787 E770: McIntosh, Lauchlan, Estate of, 1750 E771: MacKinnon, John MacKinnon of, Estate of, 1754 E772: McLauchlan, Lauchlan McLauchlan of, Estate of, 1748-1758 E773: Monaltry, Francis Farquharson of, Estate of, 1747-1807 E774 Nairn, Lord, (Nairn, John), Estate of, 1748-1763 E775 Nicolson, James, of Trabroun, vintner etc, Leith, Estate of, 1748-1758 E776 Park, Sir William Gordon of, Estate of, 1747-1775 E777 Perth, Duke of (titular), (Drummond, Lord John), Estate of, 1686-1816 E778 Pitscandly, James Stormonth of, Estate of, 1748 E779 Pitsligo, Lord Forbes of, (Forbes, Arthur), Estate of, 1715-1828 E780 Redhouse, George Hamilton of, Estate of, 1747-1769 E781 Row, David, Comptroller of the Customs at Anstruther, Estate of, 1747-1754 E782 Strathallan, Viscount, (Drummond, William), Estate of, 1712-1767 E783 Struan, Alexander Robertson of, Estate of, 1712-1767 E783 Terpersie, Charles Gordon of, Estate of, 1747-1779 E785 Watson, Thomas, tabacconist in Arbroath, Estate of, 1750-1755 E786 Various Estates (Ardsheal, Barrisdale, Callart, Cluny, Keppoch, Kinlochmoidart, Lochiel), 1750-1808 E787 Various Estates (Cromartie and Lovat), 1748-1784 E788 Various Estates (Cluny, Lochgarry and Struan), 1753-1803 E801 Treasury Letter Books (Series A), Treasury, Office of Woods and other departments etc, 1832-1930 E802 Treasury Letter Books (Civil Establishment), 1850-1870 E803 Treasury Letters, Original letters from Treasury, Office of Woods etc, 1837-1860 E804 Audit Board Letter Books (Series K), Correspondence with Commission for Auditing Public Accounts etc, 1855-1922 E805 Queries and Answers. From Exchequer and Audit Department with answers by Remembrancer, 1869-1953 E806 Letter Books, Miscellaneous (Series D), 1821-1931 E807 Letters and Reports, Semi-Official (Series I), 1855-1911 E808 Letter Books (Various), 1833-1894 E809 Treasury References, Memorandum of Treasury letters and references to Remembrancer for his reports, 1882-1911 E810 Schedule of payments authorised by Treasury to be made by GLTR/KLTR, 1854-1930 E811 Salary Lists, Monthly salary lists and quarterly salary books for various offices and departments, 1869-1930 E812 Income Tax Assessment Rolls, Certificates of assessment of duties under Schedule E (Public Offices), 1842-1917 E813-814 Unallocated E815 Appropriation accounts, 1868-1951 E816 Ledgers, old series, 1816-1938 E817 Ledgers, new series, 1867-1912 E818 Ledgers, parliamentary votes, 1868-1924 E819 Abstract books (specimen), 1868-1954 E820 Cash books (specimen), 1841-1910 E821 Pay Office files, 1856-1958 E822 Unallocated E823 Sub-accountants, 1841-1867 E824 Scottish Office files, 1887-1948 E825 Consignation ledger, 1887-1945 E826 Consignation files, 1893-1906 E827 Unallocated E828 Miscellaneous, 1825-1913 E829-830 Unallocated E831 Treasury Reports (Fines and Forfeitures), Correspondence with Treasury etc, 1847-1893 E832 Letter Books (Fines and Forfeitures), 1847-1889 E833 Sheriffs' Accounts Letter Books (Series F), 1889-1914 E834 Jury Fines etc Letter Books, 1918-1930 E835 Sheriff Court and Commissary Fees Letter Books (Series S), 1904-1930 E836 Sheriff Court Audit Reports, 1922-1930 E837-839 Unallocated E840 Fines and Forfeitures, Miscellaneous Papers, 1875-1942 E841 Sheriffs' Accounts, 1839-1931 E842-846 Unallocated E847 Leith Harbour and Dock Accounts, 1838-1860 E848 Exchequer Fiars, 1787-1899 E849 Schoolmasters' Average Fiars, 1828-1859 E850 Unallocated E851 Procedure books in cases of ultimus haeres, 1834-1929 E852 Treasury letter books, ultimus haeres, bastardies and escheats, 1835-1962 E853 Treasury reports, ultimus haeres, bastardies and escheats, series B , 1834-1956 E854 Letter books, series C, 1833-1959 E855 Ultimus Haeres ledgers, 1872-1972 E856 Record of bonds, by donees for implementing conditions of gifts of ultimus haeres, series V, 1834-1891 E857 Bonds by donees for implementing conditions of gifts of ultimus haeres, 1837-1913 E858 Record of ultimus haeres warrants, series T, 1850-1942 E859 Ultimus Haeres papers, 1833-1890 E860: Ultimus Haeres files, 1st series, 1877-1954 E861: Ultimus Haeres files, 2nd series, 1976-1997 E862: Ultimus Haeres (no intervention) files, 1966-1997 E863: Chancery inquiries, 1837-1967 E864: Various books, 1889-1965 E865: Ultimus Haeres accounting records, 1836-1972 E866: Ultimus Haeres memoranda, 1880-1924 E867: Ultimus Haeres minutes, 1709-1833 E868: Ultimus Haeres inventories and indexes, 1833-1895 E869: Abstract accounts and lists of estates, 1886-1986 E870: Ultimus Haeres, various, 1554-1942 E871: Treasure trove books, 1860-1896 E872: Treasure trove papers, 1840-1912 E873: Treasure Trove Files, 1891-1979 E876: Edinburgh Gazette, 1793-1974 E877-880: Unallocated E881: Miscellaneous Books (Series P), 1824-1936 E882: Edinburgh Gazette Stock and Sale Book, 1870-1876 E883: County Accounts, Rogue Money, 1840-1866 E884: Letters and Papers (Various), 1807-1904 E885: Crown Property, 1815-1894 E886: War Department Papers, 1769-1894 |
Level |
Fonds |
Accruals |
Transmission of the main pre-Union records from the Exchequer Office was not completed until 1974 but some records were also transmitted by other gove |
Admin
history |
The Exchequer was not a permanent body until the 16th century. It was resurrected each year to audit the accounts submitted by sheriffs and other collectors of royal revenues (for more details see catalogue entry at E38). Its auditors were members of the king's council and its clerks, working under the direction of the Clerk Register, were seconded from their normal duties in Chancery and elsewhere. Because it was impermanent, the Exchequer did not accumulate a large body of records in the 14th and 15th centuries except for the Exhcequer Rolls (E38) which were held by the Clerk Register between audits.The Clerk Register also kept the crown rentals (E40) which survive from King James III's reign onwards.
King James I reformed the exchequer in the 1420s. Its functions were divided between the Comptroller (or Receiver General) and the Treasurer. The Comptroller handled the revenue from crown lands, burghs and customs which was spent on the royal household. The Treasurer received the feudal services and casualties (occasional payments to a superior of lands), the proceeds of taxation and the lucrative profits of justice. From these revenues he met the king's personal expenses (including military and naval expenses, liveries, stables, repair of palaces, alms).
In 1584 the exchequer was made a separate court of law. It settled permanently in Edinburgh and was staffed by judges from the Court of Session. King James VI's reign also saw growth in its administrative functions. Faced with declining crown lands and revenues, the monarchy exploited customs and imposed import duties for the first time in 1597. Taxation became more frequent. In the reign of King Charles I new taxes were imposed on a variety of consumer goods and investments and the land tax was increased.
During the 1640s and 1650s Scotland was heavily taxed to pay for the covenanting armies and the English occupation. The exchequer reverted to the management of the crown's traditional sources of revenue while taxation, excise and customs came under parliamentary control under the general direction of the Committee of Estates. During the period of the English occupation (1552-1660) management of Scottish revenues was placed under a new Court of Exchequer staffed by English judges. With King Charles II's restoration in 1660 the exchequer was restored to its pre-1638 form.
After the Union in 1707, provision for the Exchequer in Scotland was founded on article 19 of the Treaty of Union and the Exchequer Court was established in 1708. Its function was deciding questions concerning revenues of customs and excise. It had the power of passing signatures, gifts, tutories etc. The Lord High Treasurer was the head of the Court of Exchequer in Scotland. In his absence, the Lord Chief Baron or senior baron presided. All informations, actions, suits, prosecutions, processes and proceedings were to be decided in the office of the King's Remembrancer.The post 1707 Exchequer was reorganised along English lines under the Barons of Exchequer and the Treasury was abolished. The Barons acted in a judicial capacity dealing with revenue cases, debts to the crown, siezure of smuggled goods and prosecutions for illicit brewing and distilling and in an administrative capacity mainly auditing accounts. The separate Scottish Customs Board established at the Union was abolished in 1823 and from 1830 the powers of the barons were gradually reduced. The auditing of customs and excise accounts was transferred to Westminster. Under the Public Revenues (Scotland) Act 1833, most of the remaining administrative functions went to the Court of Session. The Exchequer Office (Scotland) continued until its final abolition in 1981 when its remaining functions were transferred to the Crown Office. |
Arrangement |
Most of the records mentioned in Livingstone's 'Guide to the Public Records of Scotland' had reached Register House by the late 19th century. Livingstone does not mention a significant quantity which were then concealed amongst unlisted post-Union material, or mixed up with Court of Session processes and other record groups. The present arrangement has incorporated this additional material but is a compromise since a lot of the material is varied or of uncertain provenance. |
Finding aids |
Paper catalogues |
Physical description |
Volumes, parchments rolls, individual papers, maps and plans |
Publication note |
The Exchequer Rolls for Scotland (NRS ref.: E38) are published as: 'Rotuli Scaccarii Regum Scotorum. The Exchequer rolls of Scotland' edited by ... John Stuart ... and George Burnett. (Vols. XIII, XIV. Edited by George Burnett ... and Ae. J. G. Mackay. Vols. XV-XXIII. Edited by George Powell M'Neill). 1264-1359-1595-1600. Imprint: Edinburgh, 1878-1908. |
Format |
Mixed |
Language |
English and Latin |
Related material |
Some vouchers and receipts for 1287-1292 were returned from England in 1948 and are now catalogued at NRS ref. RH5. |
Related record |
GA355.980 |
Archival history |
The Court of Exchequer lodged some of its records in the Register House after it was first opened. But the main bulk remained in its offices in Parliament Square where a fire in 1811 caused considerable destruction. After the fire some of the surviving records were dispersed, although this may have been as a consequence of administrative reorganisation between 1830 and 1848. Some records fell into private hands, notable those of David Laing (1793-1878), librarian of the Signet Library. A few were returned to Register House by his trustees but the rest stayed with the collection bequeathed by him to Edinburgh University, where they still remain in the library as part of the Laing MSS. |
Associated persons |
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NA20927 | Church Revenues | NA20926 | Crown Revenues | NA21386 | Customs and Excise Pre Union | NA232 | King's and Lord Treasurer's Remembrancer | NA6805 | Lord High Treasurer, Comptroller, Collector-General, Treasurer of New Augmentation | NA20930 | Taxation Accounts and Records E59-E70 |
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