- See ESCHEAT. EXCHEQUER.-LOW LATIN: scaccarium. from the chequered cloth, resembling a chess board. which covered the table on which, when certain of the king's accounts were made up, the sums were marked and scored with counters 3 Bl. Com. 44. 1. A public office in England, which formerly consisted of two divisions-the receipt of the Act, 1866. For details, see H. Cox Inst. 678 et seq.; 2 Steph. Com. 528. For the history of the exchequer, see Mad. Exch.; Gilb. Exch. 2. The Court of Exchequer was originally a court having jurisdiction only in matters concerning the public revenue, e. g. in suits by the crown against its debtors; but it afterwards acquired (by the use of fictitious pleadings) jurisdiction in ordinary civil actions between subject and subject. It was formerly subdivided into a court of common law, and a court of equity; but by Stat. 5 Vict. c. 5, its equitable jurisdiction was transferred to the Court of Chancery, except in revenue matters. (Att.- Gen. v. Halling, 15 Mees. & W. 687; see Corporation of London v. Att.-Gen., 1 H. L. Cas. 440; Att.-Gen. v. Metr. D. Railway Co., 5 Ex. D. 218. See, also, INFORMATION). And by the Judicature Acts, 1873, 1875, the jurisdiction of the Court of Exchequer as a court of revenue, as well as a common law court, was transferred to the High Court of Justice. The judges of the Court of Exchequer, and their successors, continued to form a division of the High Court, called the "Exchequer Division," to which all causes which would formerly have been within the exclusive cognizance of the Court of Exchequer were assigned (Judicature Act, 1873, 16,34), until the three "common law" divisions of the High Court were merged into one. See BARON; HIGH COURT OF JUSTICE. EXCHEQUER BILLS.-Bills issued by the English government for the purpose of raising temporary loans, generally in anticipation of the supplies granted by parliament, and occasionally, for carrying on public works, &C. They entitle the bearer (or the person named in each bill, if the blank left for that purpose is filled up) to the sum for which they are issued, to be paid at a time to be fixed by advertisement, with interest in the meantime. (H. Cox, Eng. Gov. 193; Johns. Exch. Bills.) They are negotiable instruments. Wookey v. Pole, 4 Barn. & Ad. 1. EXCHEQUER CHAMBER.-An English court of error, (i. e. a court of appeal) from each of the three superior courts of common law, which consisted of the judges of the two courts other than that whose decision was being appealed against. Thus, when error was brought from a judgment of the Queen's Beuch, the Exchequer Chamber consisted of the judges of the Common Pleas and the Exchequer, and so