Exchequer Court (Scotland) Act 1707

The Exchequer Court (Scotland) Act 1707 (6 Anne c. 26) was an Act of the Parliament of Great Britain passed following the Acts of Union 1707, which united the kingdoms of England and Scotland to form Great Britain. The Act reconstituted the Court of Exchequer in Scotland to mirror the structure and function of the Court of Exchequer in England.

Prior to the Union, Scotland had its own Court of Exchequer, responsible primarily for revenue collection and the adjudication of disputes relating to the Crown's finances. The Act of 1707 significantly altered its composition and jurisdiction. The aim was to bring the Scottish Exchequer into alignment with the English system, thereby facilitating the efficient collection of taxes and management of Crown revenue across the newly unified kingdom.

The Act established a new Court of Exchequer in Scotland consisting of a Lord Chief Baron and four puisne Barons, all of whom were to be appointed by the Crown under the Great Seal of Great Britain. These Barons were required to be learned in English law. The court was given the same powers, authorities, and jurisdiction as the Court of Exchequer in England in matters relating to the Crown's revenue, customs, and other financial affairs. It was authorized to hear and determine all cases concerning the recovery of debts due to the Crown, forfeitures, and other matters related to the public finances within Scotland.

The Exchequer Court (Scotland) Act 1707 played a significant role in integrating the financial systems of England and Scotland after the Union. It established a centralized mechanism for the collection and management of revenue in Scotland, which was essential for the effective functioning of the new British state. The court continued to operate until its functions were gradually absorbed by other courts and government departments in the 19th century.