Court of Exchequer (Scotland)

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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. In 1856 the Court of Session was designated as the Exchequer Court, which now carries out its judicial functions.

Following the merger of the two courts a Lord Ordinary, one of the Senators of the College of Justice, is designated as the Lord Ordinary in Exchequer cases.