Auditor of the Exchequer in Scotland
Encyclopedia
The Scottish Exchequer had a similar role of auditing and deciding on Royal revenues as in England. It was not until 1584 that it also became a court of law, separate from the King's Privy Council
Privy Council of Scotland
The Privy Council of Scotland was a body that advised the King.In the range of its functions the council was often more important than the Estates in the running the country. Its registers include a wide range of material on the political, administrative, economic and social affairs of Scotland...

. Even then, the judicial and administrative roles never became completely separated into two bodies, as with the English Exchequer
Exchequer
The Exchequer is a government department of the United Kingdom responsible for the management and collection of taxation and other government revenues. The historical Exchequer developed judicial roles...

. The Auditor of the Exchequer played a pivotal role in this important office of state.

Early notices

The earliest surviving mention of a public official charged with auditing government expenditure is a reference to the Auditor of the Exchequer in 1314. John Barbour, author of The Bruce, was, in 1373, one of the Auditors of the Exchequer of Scotland. About 1430 "Roberto de Lawedre de Edrington
Edrington
Edrington is a medieval estate occupying the lower part of Mordington parish in Berwickshire, Scottish Borders, Scotland, five miles west of Berwick-upon-Tweed. From probably the 14th century, if not earlier, a castle occupied the steep hill above the mill of the same name on the Whiteadder Water...

, militi," was an Auditor of Exchequer and between 1425 and 1433 he was Governor of Edinburgh Castle
Edinburgh Castle
Edinburgh Castle is a fortress which dominates the skyline of the city of Edinburgh, Scotland, from its position atop the volcanic Castle Rock. Human habitation of the site is dated back as far as the 9th century BC, although the nature of early settlement is unclear...

. Sir David Murray of Tullibardine (d.c1451) was Auditor of the Exchequer in Scotland in 1448. In 1512 Sir Alexander Lauder of Blyth
Alexander Lauder of Blyth
Sir Alexander Lauder of Blyth, Knt. was Provost of Edinburgh almost continually from 1500 to 1513. He was Commissioner to the Scottish Parliament, 1504–06, and an Auditor of the Exchequer in Scotland. He appears to have been on terms of intimacy with the King, James IV, with whom he played cards...

, Provost of Edinburgh, was Auditor of the Exchequer.

Responsibilities

In later centuries the Auditor was responsible for examining and making up all public accounts, except those of Excise, although the Customs accounts also underwent a preliminary examination by the Board's own auditor. Duplicates of the accounts were retained in the Auditor's Office, either in roll form or in a register, the principal rolls being preserved in the Pipe Office
Pipe Rolls
The Pipe rolls, sometimes called the Great rolls, are a collection of financial records maintained by the English Exchequer, or Treasury. The earliest date from the 12th century, and the series extends, mostly complete, from then until 1833. They form the oldest continuous series of records kept by...

. Certain minor accounts of expenditure were not engrossed on rolls and appear only in the Auditor's register. The Auditor had particular responsibility for the accounts of revenues from the Crown lands and bishopric
Diocese
A diocese is the district or see under the supervision of a bishop. It is divided into parishes.An archdiocese is more significant than a diocese. An archdiocese is presided over by an archbishop whose see may have or had importance due to size or historical significance...

s, the charges against the several receivers and collectors being verified by the rentals preserved in that office.

After revolution

The modern history of this office of Auditor of Exchequer in Scotland commences in 1708 with an Act of Parliament
Act of Parliament
An Act of Parliament is a statute enacted as primary legislation by a national or sub-national parliament. In the Republic of Ireland the term Act of the Oireachtas is used, and in the United States the term Act of Congress is used.In Commonwealth countries, the term is used both in a narrow...

 under Queen Anne
Anne of Great Britain
Anne ascended the thrones of England, Scotland and Ireland on 8 March 1702. On 1 May 1707, under the Act of Union, two of her realms, England and Scotland, were united as a single sovereign state, the Kingdom of Great Britain.Anne's Catholic father, James II and VII, was deposed during the...

. It was not expressly established by the Exchequer Court (Scotland) Act 1707 (6 Anne cap.26 - 53), but its existence was implied by section 11 of that Act and the Exchequer was reconstituted into a court on the English model with a Lord Chief Baron of the Exchequer and 4 ordinary Barons. The court adopted English forms of procedure and had further powers added to it.

On May 16, 1709, John Philp and Robert Arbuthnot
Robert Arbuthnot (auditor)
Robert Arbuthnot, Auditor of the Exchequer in Scotland, was also sometime manager of Lord Stair's business affairs....

 received a Crown commission as joint Auditors, without power of deputation. Nine years later, however, on July 1, 1718, Sir James Dalrymple, 2nd Baronet
Sir James Dalrymple, 2nd Baronet
Sir John Dalrymple, 2nd Baronet MP for Haddington BurghsPrincipal Auditor of the Exchequer in Scotland.Son of Sir David Dalrymple, 1st Baronet...

 of Hailes (1692–1751), father of David Dalrymple, Lord Hailes
David Dalrymple, Lord Hailes
Sir David Dalrymple, 3rd Baronet, Lord Hailes was a Scottish advocate, judge and historian, born in Edinburgh.-Family:...

, was appointed Principal Auditor of the Exchequer, with Philp and Arbuthnot as his deputies.

According to Clerk and Scrope, "There are in this Office an Auditor-General and Depute-Auditor, both having commissions from the King. The first is an Office of great name and salary; but the business of the Office is entirely in the last, as is the case at present in the Auditor's Office" (p. 283). In fact, the office of Principal Auditor remained a sinecure throughout its existence. Even the power of deputation could not be exercised until 1776, as the commissions to the Principal Auditors expressly reserved the rights of Philp and Arbuthnot, and later of William Alston, who was appointed joint Deputy-Auditor with the former in 1757 and held office until his death on April 5, 1775.

On February 28, 1795, the Hon. George Murray received a commission as Principal Auditor, to take effect on the death or resignation of the then holder of the office, James Townsend Oswald, whom he accordingly succeeded in January 1814.

In the Official Reports on Finances within the government of the U.K. in 1817, the first Report from the Select Committee (Vol. IV, 19p. Sessional no. 159, Chairman, Nicolson Calvert) was "to inquire into, and state, the income and expenditure of the United Kingdom, for the year ended the 5th of January 1817, and also to consider and state the probable income and expenditure ... for the years ending the 5th January 1818 and the 5th January, 1819, respectively ... and also to consider what further measures may be adopted for the relief of the country from any part of the said expenditure, without detriment to the public interest."

The Committee recommended the abolition of a number of offices in Scotland, i.e. the Governor and other officers in the Mint, the Receiver General of Bishop's Rents, Auditor of the Exchequer, Assistant Surveyor General of Taxes, Comptroller General of Customs, the three Inspectors of Wheel Carriages, Gazette Writer and the Inspector General of Roads.

Although the Finance Act 57 George III (cap. 64, section 11), directed that the office should be "regulated" after the termination of the existing interest, the provision remained inoperative until George Murray's death, on September 30, 1848. From December 1, 1848 the office of Auditor was united with that of the Queen's and Lord Treasurer's Remembrancer
Queen's and Lord Treasurer's Remembrancer
The Queen's and Lord Treasurer's Remembrancer is an officer in Scotland who represents the Crown's interests in bona vacantia, ultimus haeres and treasure trove....

, in terms of a Treasury Minute, dated November 3, 1848.
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