Exchequer Court (Scotland) Act 1856

1. Introductory Text

2. 1. The Court of Session to be the Court of Exchequer in Scotland.

3. 2. One of the Lords Ordinary in the Court of Session to be Lord Ordinary in Exchequer causes.

4. 3. Lord Ordinary in Exchequer causes may act in vacation as well as during session; and in his absence any other Lord Ordinary may act in his room.

5. 4. Clerks to the Lord Ordinary in Exchequer causes to be clerks in such causes.

6. 5—9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. 11, 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. 14. Procedure in lieu of injunction.

11. 15. Procedure in lieu of mandamus.

12. 16. Procedure on affidavit of danger.

13. 17. Procedure in lieu of writs of habeas and certiorari.

14. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15. 19. Duties of Court of Exchequer in appointment of tutors dative to be performed by Inner House of Session.

16. 20. Interlocutors in Exchequer causes may be reclaimed against, and appealed, as if pronounced in ordinary Court of Session causes.

17. 21. Suspension, where competent, to be by note in the Bill Chamber in common form; and when note passed case to depend before Lord Ordinary in Exchequer causes.

18. 22. The Lord Advocate to sue and be sued on behalf of Her Majesty.

19. 23. Privilege of audience preserved to the Crown.

20. 24. Costs may be given for and against the Crown.

21. 25. Exchequer causes to have precedence of all others.

22. 26. Sittings of the Court of Session to be held to correspond with existing Exchequer terms.

23. 27. Certified copies of interlocutors, equivalent to extracts, except in order to diligence.

24. 28. Minute book dispensed with as to extracts of Exchequer decrees; such extracts to have priority in the extractor’s office; and such extracts, and also extracts of registered bond to Her Majesty, to be in ordinary form; except that warrant to charge to be in form scheduled.

25. 29—34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26. 35. †Sheriff may seize books of crown debtor under extract decree.

27. 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28. 37. †Bonds, &c. heretofore taken by Court of Exchequer may be taken by sheriffs, &c.

29. 38. Bonds to Her Majesty to be held as containing a clause of registration.

30. 39. Where a bond to Her Majesty is not for a specific sum, sum may be supplied by an account stated and certified, on which diligence may proceed.

31. 40. Provision for recovering in Scotland duties accruing in other parts of the United Kingdom.

32. 41. Jurisdiction of sheriffs and justices in Exchequer cases saved.

33. 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34. 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35. 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36. 45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37. 46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

38. 47. Interpretation of certain terms.

39. 48, 49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40. schedules referred to in the foregoing act

    1. SCHEDULES A—E

       1. . . . . . . . . . ....

    2. SCHEDULE F

       Note of Appeal

       1. Note of appeal for A.B.,[design him,] supervisor of Excise for...

       2. [or] In the matter of the warrant of commitment of...

       3. The appellant hereby appeals against a judgment [or warrant of...

       4. [name the justice or justices by whom signed, and state...

       5. In respect whereof, &c.

       6. [To be signed by any solicitor of Revenue, or

       7. by any agent before the Court of Session.]

    3. SCHEDULE G

       . . .

    4. SCHEDULE H

       . . .

    5. SCHEDULE I

       . . .

    6. SCHEDULE K

       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. SCHEDULE L

       Execution of Seizure of Books and Papers of Crown Debtor

       1. Upon the day of , at , within the county...

       2. Inventory

       3. [Follows the inventory.]

       4. the same having, in my requistion to that effect, been...

       5. or

       6. the same having been found by me in a safe...

       7. [Signature.]

       8. Sheriff Clerk.

    8. SCHEDULE M

       Certificate of Officer of Revenue to stated Account

       1. I, [name and designation], being an officer of Her Majesty’s...

       2. [Signature of officer of Revenue.]