Exchequer

Exchequer (pronounced eks-chek-er or iks-chek-er)

(1) A treasury, as of a state or nation.

(2) The governmental department in charge of the public revenues (often initial capital letter).

(3) A now disestablished English office administering the royal revenues and determining all cases affecting them.

(4) An ancient English common-law court of civil jurisdiction in which cases affecting the revenues of the crown were tried, now merged in the King's Bench Division of the High Court.  It was usually styled as the Court of Exchequer.

(5) Informal slang for one’s personal finances.

1250-1300: From Middle English escheker and eschequier, borrowed from the Anglo-French escheker and eschekier, derived from the Old French eschequier and escheccheck (chessboard, counting table).  Source was the Medieval Latin scaccarium (chess board).  The meaning with which it’s now most associated (government finances), emerged under the Norman kings of England, the basis the design of the cloth (divided in squares), covering the tables on which accounts of revenue were reckoned with counters; these reminded all who saw them of a chess board and the name was adopted.  The English respelling with an -x- was because of the erroneous medieval belief that it originally was a Latin ex- word (the old alternative spelling exchecker is long obsolete).  The most common modern use is the UK office of Chancellor of the Exchequer, equivalent variously to finance ministers or treasurers in other systems.  Confusingly for those not political junkies, the UK's prime-minister is formerly styled First Lord of the Treasury and the Chancellor, the Second Lord.  Exchequer is a noun & verb; the noun plural is exchequers.  When used to refer to an established institution (such as the UK's department of treasury), it's correct to use an initial capital.

Court of Exchequer Chamber

Although its origins date from the fourteenth century, it was the statute of 1585 which established the Court of Exchequer Chamber in essentially the form it would remain until its abolition by the Judicature Acts of 1873-1875 when it was absorbed into the Queen’s Bench Division of the High Court.  Always an appellate court for common law civil actions, the court heard references from the King's Bench, the Court of Exchequer and, from 1830, directly rather than indirectly from the Court of Common Pleas.  It was a classic English appeal court in that it was constituted by four judges belonging to the two courts that had been uninvolved at first instance although, in matters of especial importance, twelve common law judges, four from each division below, sitting in Exchequer Chamber, might be asked to determine a point of law, the matter being referred by the court hearing the case rather than the parties.  Appeals from its judgments were, by leave, to the House of Lords but, because the Exchequer Chamber was regarded as a specialist and authoritative body, this was rare before the nineteenth century and rules of judgment by the Chamber were considered definitive statements of the law.

Court of Exchequer (1808) by William Henry Pyne (1769-1843).

Most appeals to the chamber were from the Exchequer of Pleas or Court of Exchequer, a court which dealt with matters of equity and expanded in the twelfth and thirteenth centuries because the doing business in the Court of Chancery was a slow and expensive business.  In the manner of the evolution of the English courts, the Exchequer's jurisdiction, at various times, was common law, equity, or both, the prevailing trend being for discretionary areas of its jurisdiction to expand.  By the nineteenth century, Exchequer and Chancery enjoyed similar jurisdictions and with the Judicature Acts, the Exchequer was formally dissolved as a judicial body by an Order in Council of 16 December 1880.

The style of cloth spread across the tables of the courts of Exchequer has proved durable in fashion, the bold pattern working especially well with stark color contrasts, white with black, red, purple or navy blue the most popular combinations.  The gingham Macy midi dress (left) is a classic example but Lindsay Lohan (right) demonstrates how the look can be achieved using one’s own skin, using a Black Pash shirt & Alaia skirt combo (the t-strap sandals were by Miu Miu but an opportunity was missed by not adding a sympathetic clutch purse), The World's First Fabulous Fund Fair in aid of The Naked Heart Foundation, The Roundhouse, London, February 2015.