•
F.
X
e
5]0
E X
e
lo the exch:qucr, f"fue rec!:00 f, rro coum,
:·i:.
thorc::
of
pJ..:.1S,
:lC:':OIlIltS,. r:,:c('pts.
C'\Chl.:~II:'r
...
:h.lm!'('r,
(which is a" afl;'lIloly of all the ju,lgc, "" c\ilficIII! mato
ters in
I(\w)
crWT!' in
the: c:-:chequer.
crrors in lh::
king', bend" and, larll)', the court uf eqully in the ex·
chequer.
But tite
excl¡rqu~r,
for c\ifrmh of hufir,:fs, i,
~eoe·
rally
diviJ~d
into tIVO pms; ,,"e 01' \V1,ieh is chielly
coomfaot io the jndici.!1hearillg aod deeiding 01'
. 11
caufes relatiog to the kiog's eolTers. formerl)' taOleu
the exehequer 01 accoonts: the otha
i~
c,lb \ the re·
eeipt of theexchequer, as beiog
pril\~pally
ellll'loyed in
receiviog ¡nd p¡)'llleo! of mooty.
Ollicers of the receipt may take one p:no)' io the
pound, as their fee for f"m s iffned out; aod they ale
obliged, IVithout dclay, to meil'e rhe n,ooe)' brought
tlti!h:r; aod the mor,ey received is to be P"t in chdls
uoder three differcot 10,"5 am\ keys, kept
by
three fe·
vml oflicers.
AII
n,~riJfs,
b2ililfs,
cre.
are tOaceo"" !
io the exchtquer; aoo io the 10IVer part, termed the
receipt, the debtors of the kiog, . nd perfoos in debt to
them, the king!s teo. ots. '00 the omcers . IId mioillers
of the court, are privileged to fue ooe aoother, or any
Ilr. nger, ¡od to be fued io the like aélioos as are
brought in the COUrlS of king's beoch aod commoo·
pleas.
-
•
The judicial part of the exchequer, is a
~ourt
both
of I,w and equity. The coun of I. w i, hclo in the of·
/ice of picas, ¡ccordiog to the cGurfe of common I.w,
before the b>rons: io this coun, the plaintifF ought to
be a deb,or or .ccount2nt to the klng; and the bding
Frocefs is eithera writ
oS
fubprena, or quo minus, which
Jall goes into W
<I~s,
..here no proeefs OUt of our
(ourts of I.w ought to run, except a capias miaga.
tumo
Th=cOUr! of equ:,y is held in tlte
exchequer.ch,m–
ber before the ueafurer, chan'cellor, aou buoos; but,
gener.:I)', before the btrons 01\1)'; ,he loro ch¡tf bao
rOn being the
c~icf
juuge to hcar aod determine all
caufes. The
proc~~dir.¡;s
io this
pUl
of ,he excheq·.Icr,
are by Englilh b:ll "nd aoflVer. m0rdiog to the pra<·
ticeof the cour! 0f
ch.ln·:"y· with thi, diGacocc, tlu t
the plaintiíf here mufl likewife fet fonlt tha! he is a
deblOr tO
tl:~ kio~,
whe,her he be fo or OOt.
lt
is in
this cOUr! of equi,y tha¡ the
cler~)'
exhibit bilis for the
recovcry of thcir tv'!':s.
oc.
Here too the momey·
genl!r31
cX!libit~
bilis fef
'Any
r.l:Itters conc.:rning tile
crown;
~1I,i
A
hilJ
lI\.\y
b: "hibiw\ ap iofl the kiog's
~ttorncy
by ao)' pcrr"n
,~~rie\'C(1
io aoy caufe p,orecu.
w l ,g:
t.dlhimon heh.l: of the king. tO he r"icved
therein: in whid, c.lfe, the pl.,io,ilí is 'o ""rrd 00 the
::ttoroey.geol'J'd wi,h .' C\lpy of the bill, a d procure
him to Ci\t: in an :lnf'.\lt.:r
thcrclC';
in th..::
rn~killg
of
" hieh he n"y
d i
il\ "oy períoointtrdletl iother,,,fc,
or
:\0)'
Gflirtr,\r olhl'rs. 10
inn n:ll
hilll,
th~t Ih~ kin~
he
n~1
rrejudi,cnl tI,e",,)', anu his aof\ler is
10
be put
1lI wltll'.Ill: fld!:l,
HI:t
bt,fi\lui
th~ hlJfin~r5
rd
Iting
lO
\lt
hlMS,
(.Irmrr~.
recl;;vcrs,
J~r!)~lnlanl~ ,
(;c ;¡1I
p:.:n~1
pUflilhmcni5,
in–
u,tlfior,
;111
I
flll
(cittlrt s I.;,on
ropul.lf;u(lion!i.,
'HI.' m,t1·
I,rs
l¡Ja'\~
1ft
(1)~~lIi/..ih\'
IIV
ói~
mun ;
\l¡h'~rc
dh.'1
e
:\110
~.¡s
a :·..
:~',l.:,tJJrOn,
",ho
;:~lUiII:lkr$
l!ll.:
OJtL~
lO
hj~h.
fl,~riffs,
¡', ilifrs,
~\tdilors,
l'cccivm,
coll~l1~r~,
com?t–
rollm, Jun'eyors anu fearchers of..1I the cuftom,.:';,.
The exch'q\tel' in
~;éotl.\I,d,
has
,j¡~
f.mepliril.:,,,
and
j\tri~li3ioo ~,
that uf E:
tgl.nJ; ami
.11
matt;r,
competcnt to lhe
Oi\~,
are likcwife cempetent to thr.
Olher.
•
E/ae/¡ hoo/¡ o( Ih,
EXClIEQ.UtR ,
a book contaio;n" a de.
fcription of the coun 01 Englaod io t t75, .0J
~ts
oni·
cers, with their rlnks, \V.'ges,
privil~ges,
pHq\tifittl,
&e.
•
Ifu the reren"es oí thecrown, both in muoey,"Jo
c.ttle.
EXCII'IENT, io pharmac)', deootes the ingreoi(nl,
which, in eOOlpollnd medie;n,·" n'ceives
,11
the rd!; as
Ihe conferve in d etlu.rics, the f)'nlp in
bohtf~"
ve.
EXC ISE. acw.i" dut.y or imroll eh.,ged upon liquors,
as becr, ak c)'der,
Oe.
m.h, .nu fel'cr,1 othet como
modities. \'Iithio tite kioguJm 01 Grm 15ril.tin, aod
tOll'n of B<fw:ck "pon Tweed .
1 he excili: is
00"
of the mon coofid<f.'le br.nches
of the king's reveoue.
It
wa! fon'te" y f"med out,
but is oow m. oagcJ fol' the
kii\~
by commilflOoers ia
bOlh kingdoll1s, who mei.e
th~
..hole proJué1 of the
excife, and
p.y
it ioto the exchcquer. Th& commil:
fioners
ar~
oine io numb=r io
Eo~laod,
1.ndfour in
Scodand. T:·e(ormer luve a f.l"y of 1000 1. ayear,
the later 5001. Tite)' are obli,ed by oalh tOtake 00
fee or reward but from the kiog himfdi; and from
them there lits ao ¡.ppedl to five OIher eontlniffioners
ealled commiffiooers of appe.:s.
The duty of excife
w.,
firft grar.ted to
kin~ Charles
n.
by atl o( parliameot in the real' 1660, duriog the
life of tha!
mO!ldfc~ .
I.
It
lI'a' 15d'
ter
bmel upon
every barre! of beer or . Ie .bove 6
S.
the harrcl, anJ
3d.P" bmel for everybmel of 6
S.
or uoder, brew/d
for
ret~il ;
15 d. for ever)'
ho~lh,·.d
of cyder or perry
fold by retail ;
1
d. for every
~.llIon
of flror.g water,
aqua vitx,
&e.
2.
A
new excili: was graotúl for e,'er
by t;'e r,r,h money.aél of WilliJm aod Mar)', beio. for
every baml of beer or ale . bo'·e (,
S.
the b.trrd, 9J ;
aod for erery barre! of 6s or IInd':r, 3d.; for eray
hogfhc,d of cydrr or perry,
1 S.
p,.,
ho~lhc<d.
In th s
excife, the price uf ,he li'luor is to be reckooed cxcl,·
tive of the duty. 3. Ao excire wa,
~ranted
of 6d. a
bulhd 011 olJlt ill ,he reigo of kiog
\Villi.OI, whi,h hy
fubrequ,nt natUtes h.., beencootinu"d yearl)' erer fince.
But fueh
IIUIt
as ntAlI be OIade for
exr~rt3tion,
,nC
ue
fo , otered aod krpt I'p<rat e fl'ol1l oth"
OI.lt, is ex·
(mp,ed from the p'Yll1cnt of this elut)'. 4..
~noth~r
ncIV excifc uron home
mdd~
liguors
11'15
~"allted
111
qll~c"
Aooe's
rei~o;
bcing 'o aJ.!itioo,1 excir, Ur"n
CI'CI)'
barrcl of becr or ale br<wúl fur f.t!e
;~v;'e
6s.
the barrd, ; d. excluli"e of the du,ies;
.0.1
!'l!'
e\cry
b"rrcl :Ir
6s~
Of II1ll1cT, I
d,; for
evcr~' h(\r,lh~.h~
\lf
..:y¿rr
Uf
perr)', 5.1.;
l'
M
every gallt'n
01'
I¡'",,~
\\',:W
(f
:lqU:l \'itit'
,id,
rl'his
c!'.cifl.!
\t'
,\S Iwt 1.liJ
u¡'rn
,wy
!1I~h
Jiq\lors imported. 5. An excifL' on
c3tldic5 W.\S
lir.l
grAIlII.\111l
th~ rL'iJ~n
o( qucc!ll
:\not'.
:1Ilt!
ÚII~tl:1II(:\1
It'.r
nra .
hein/.!
,1
\Illl y
uf 4d.
o'I'0IllIlI \H\
\V,I" ,
.,~\I:\
hjdr:
/,':"0)'
tite1'"1\0.1
011 ,, 1101':
e.\Odks. \\l."k 10
( ,r:.1I
b":
1.1in fnr
elle
or n"l for
( ¡Ic
:
hUI
m.l~l·1 ~
(¡l\',hf: r
lH\ n1Ih'
lila \
l"IHUpltll\.¡
(llr \
c:••
1
ht',l.1
t:ITn
~
I \"
r'~ 11~11l ¡I~
Iht"ir
I"!'
11::1)' . .111
.~.:J
1 ....
d\,.1 L'x.;¡k
l.\1}
r.l:h~ks
\:J)
.1::~'r\\ ,lI.:/
!.l.lIlt~
....