fhall in any wife concern or relate thereto, or any the officers, minifters, or accountants thereof, or for the fame, or which fhall be taken in or by the order of the faid court of Exchequer in Scotland, or upon any other account for the use or benefit of the crown, or for fecuring any the revenues, debts, or duties of the crown, fhall be taken in the name of the Queen's majefty, her heirs and fucceffors, and to be paid to the Queen's majefty, her heirs and fucceffors, with other proper words, and with and under fuch conditions as shall be suitable to the matter for which they shall be taken, and shall have the full force and effect of any obligations, recognizances, and fpecialties, which have been or may be taken or acknowledged in the court of Exchequer in England, according to the purport, true intent and meaning of the ftatute in that behalf made in England in the three and thirtieth year of the reign of King Henry the Eighth, or any other law or statute, or any practice, cuftom, or ufage in the court of Exchequer in England, or by virtue of the royal prerogative; and that all suits and profecutions upon any the said obligations, recognizances, and fpecialties, or for any revenues, debts, or duties any ways All fuits and due or payable to the Queen's majefty, her heirs and fucceffors, profecutions, &c. thereupon within Scotland, fhall be in the faid court of Exchequer in Scotto be in Ex- land, and her Majefty, her heirs and fucceffors, fhall be preferchequer court. red and have preference in all suits and proceedings in the faid court of Exchequer in Scotland, according to the faid ftatute of

33 H. 8. C. 39.

No debt, &c. to the crown in Scotland, to fubject any real estate

there, other wife than by

the three and thirtieth year of King Henry the Eighth, and according to the ufage, courfe, and practice of the court of Exchequer in England, and shall have and enjoy fuch and the fame prerogatives, as well in and about pleadings, and in all other matters and things, as by any the laws in England, or course of Exchequer in England, have been, are or ought to be allowed; and as well the bodies, as the lands and tenements, debts, credits, and specialties, goods, chattels, and personal estate of all debtors or accountants to the crown, or their debtors in Scotland, fhall be fubject and liable, and fhall and may be made subject and liable by extent, inquifition, and feizures, or by any other process, ways, or means, to the payment of fuch debts, duties, or revenues to the crown, and in such and the fame manner and form, to all intents and purposes as hath been, or is used in the court of Exchequer in England in like cafes.

VIII. Provided nevertheless, That no debt or duty from any the debtors or accountants to the crown in Scotland, fhall affect or fubject any real eftate in Scotland, of any fuch debtors or accountants, to the payment or fatisfaction of any fuch debt or duty, further or otherwise, or in any other manner or form, than fuch real estate may or ought to be fubject and liable thereto by the laws of Scotland, and that the laws of Scotland thall, in in all fuch cafes, and for all fuch purposes, hold place and be observed; any thing in this act contained to the contrary notBarons, &c. withstanding and for all the purposes in this act mentioned, to execute the the faid court of Exchequer in Scotland, and the barons, and powers here. by granted. other officers thereof and therein, fhall have, exercise, and put

the laws of Scotland.

in execution within Scotland, all and every the powers, authorities, and jurisdictions, as to all matters and things whatsoever, arifing or happening, or which have or fhall arife and happen within Scotland, touching or concerning any the aforefaid revenues or duties of cuftoms and excife, and other revenues, debts, or duties, obligations, fecurities, judgments, or fpecialties, or the recovery of the fame, or of any other the premiffes, which the court of Exchequer in England, or the barons or officers thereof, by virtue of the faid ftatute made in England in the faid three and thirtieth year of the reign of King Henry the Eighth, or of any other ftatute made and in force in England, or by the constitution, course, or practice used in the court of Exchequer in England, have or ought to have performed or put in execution in England, as fully and amply, to all intents and purposes, as if the fame powers, authorities, and jurifdiction were in this act particularly expreffed and thereby enacted; yet so nevertheless, that nothing be done to make the real estate in Scotland of any debtor or accountant to the crown there, subject or liable to the payment of any debts or duties to the crown, farther or otherwise than they may or ought to be by the laws of Scotland, according to the purport of the provifo laft herein before-mentioned; and the barons of the faid court of Exchequer in Scotland, fhall and may act and do in respect to any the parties in law or equity to any action, information, fuit, or profecution in the faid court of Exchequer in Scotland, in fuch cafes, fort, and manner, as by any the laws or ftatutes in England, or the ufe and practice of the court of Exchequer there, touching the awarding of cofts, and iffuing process and execution for the fame, hath or have used to be done.

to extend to

IX. And be it further enacted by the authority aforefaid, That All ftatutes in the several statutes in England of jeofails, and for amendments, England of fhall extend to all fuch actions, informations, and fuits, to be jeofails, &c. brought in the court of Exchequer in Scotland, for the recovery all actions of any debt, duty or revenue due to the crown, as fully and brought in amply, to all intents and purposes, as they do or ought to ex- court of Extend to the court of Exchequer in England, or any causes or pro- Scotland, &c. chequer in ceedings therein in fuch or the like cafes; and that in the faid Four terms to court of Exchequer in Scotland, there fhall be kept and obferved be kept every four terms in every year, whereof one of them fhall be called year. Martinmas Term, and fhall yearly commence upon the third day of November, and end on the twenty ninth day of November; and another of them fhall be called by the name of Candlemas Term, and fhall yearly commence upon the twenty third day of January, and end upon the twelfth day of February yearly; and another of them fhall be called by the name of Whitfuntide Term, and fhall yearly commence upon the twenty fifth day of May, and fhall end on the fifteenth day of June following; and the fourth of them fhall be called by the name of Lammas Term, and fhall yearly commence on the twentieth day of July, and fhall end on the eighth day of August following; and if any of barons to hear the faid days on which any of the faid terms fhall begin or end, and determine hall happen to be a Sunday, then fuch term respectively fhall be- caufes, &c.

gin

During which,

7

And appoint days and times for returns of writs.

And take bails, &c.

&c. }

gin or end the next day following; in and during which terms the barons of the faid court fhall fit therein, and hear and determine the bufinefs, caufes, matters, and things depending, or which fhall, may, or ought to be profecuted in the faid court either in law or equity, or which fhall or may concern the revenues, debts, duties, matters, or things within the jurisdiction of the faid court, and that either with or without any adjournment to or for any time or place; and that the said barons fhall and may order and appoint the days and times for the returns of writs or process iffuing out of, and returnable in the said court and set and impose upon all fuch sheriffs and other officers and perfons, bodies politick or corporate, to whom the execution of fuch writs or procefs do or thall appertain, fuch iffues, fines, amerciaments, and penalties, as to the faid court shall seem fit and reasonable; and the faid barons in court, or any of them out of court, fhall take bails, recognizances, and other securities, informations, bills, anfwers, and affidavits, and take and declare accounts, and do and execute all matters and things relating to the business or jurisdiction of the faid court, as fully to all intents and purposes as the barons of the Exchequer in England, or any of them, have or do use in such or the like cases And hold plea in or out of court there; and the barons of the court of Exchein equity by quer in Scotland, are hereby also authorized and enabled to hold English bill, plea in equity by English bill, petition, or fuit to be brought or exhibited in the faid court by or against the attorney or advocate general of the Queen's majefty, her heirs and fucceffors, on her or their behalf, or for her or their intereft, or by or against any other perfon or perfons any ways concerned in or about any the revenues, debts, or duties, before-mentioned, touching the faid revenues, debts, or duties, for any discovery or relief in equity; and in and upon fuch bills, petitions, and suits, the said court of Exprocefs there chequer shall and are hereby enabled to iffue and award process of Subpoena or Diftringas, and all other ufual and proper process for compelling the parties defendants to or in fuch fuits, to put in their anfwers, and make their defences to fuch bills, petitions, or fuits, and for the parties to fuch fuits to proceed therein and thereupon, according to fuch rules or orders, and in fuch manner and form as the court of Exchequer in England hath used to proceed by; and upon iffues joined in any the faid caufes or fuits in equity, the court of Exchequer in Scotland is to caufe witneffes to be examined (if defired on either fide) by commiffions to be awarded for that purpose, or by fworn examiners, and after publication of the depofitions of the witnesses, to proceed to the hearing of the faid causes, and upon the proofs and evidence therein or thereupon, or upon bill and answer where no witnesses shall be examined or proofs made, to make fuch orders and decrees either for the relief of plaintiffs, or for directing any iffue or iffues at law to be tried for the information orders and de- of the confcience of the court, or for difmifling of the faid plaintiffs bills, or otherwise, as to the faid court shall seem juft and reasonable, and as is or hath been ufed in the court of Ex

And award

on.

And make

crees.

chequer

chequer in England; fave only that all iffues at law directed, as aforefaid, for the information of the confcience of the court, fhall be and are hereby ordered to be made up and proceeded upon in the faid Queen's remembrancer's office in Scotland, in fuch manner as fuch iffues are used to be made up and proceeded upon in the office of pleas in the court of Exchequer in England; and the faid court fhall award fuch procefs for the inforcing any of the parties to fuch fuits to perform and yield obedience to such orders or decrees as fhall be made in the faid causes, and in cafe of non-performance thereof, or difobedience thereunto, the faid court fhall award all fuch procefs of contempt against the perfons and estates of him, her, or them that fhall be in contempt, or refuse obedience to any the faid orders or decrees, as hath been used and practifed in like cafes, in or by the court of Exchequer in England, and make and execute like procefs, orders, and proceedings thereupon, as are used in the court of Exchequer in England in like cafes.

X. And be it further enacted by the authority aforefaid, That Barons to enthe barons of the court of Exchequer in Scotland, and all and joy the fame every the officers and members of the faid court of Exchequer, members of privileges as fhall be entitled to, and have and enjoy fuch and the fame pri- the college of vileges and immunities, as the members of the college of justice justice, &c. have and enjoy by the law, cuftom, and practice in Scotland, excepting only that they may be purfued in juftice before the lords of feffion for caufes not competent to the court of Exchequer.

the revenues

court of Ex

XI. And be it further enacted by the authority aforefaid, All officers of That all the officers and perfons imployed or to be imployed in in Scotland, to or about the collecting, receiving, managing, paying, answering, be fubject to or accounting for any the revenues or duties of cuftoms or ex- the jurifdiccife, or other crown revenues, debts, or duties in Scotland, fhall tion of the be under and subject to the rules, orders, directions, authority, chequer. power, and jurifdiction of the faid court of Exchequer in Scotland, in all things touching the faid revenues, debts, duties, or accounts, and touching the collecting, ordering, and management thereof, and the paying and answering the fame, and concerning any fecurities to be given, or oaths to be taken relative thereto, which are not or fhall not be contrary to, or inconfiftent with the commands, orders, and directions in force, of or from the Queen's majefty, her heirs or fucceffors, or of or from the lord high treasurer of Great Britain, or the lords commiffioners of the treasury in Great Britain for the time being; and that all and every such person and perfons, as is, or are, or shall be appointed under the aforefaid feal, which by the articles. of union is appointed to be kept in Scotland, to be the audi- Auditors of, tor or auditors of the faid revenues of customs or excife, or other the revenues crown revenues or duties whatsoever in Scotland, or any part to take the thereof, fhall take the fame, or like oath, mutatis mutandis, for fame oath as the due execution of his or their office or offices, before the ba- England. rons of the faid court of Exchequer in Scotland, as any audi- And have the tor of any the crown revenues in England hath or have- ufed or making up of ought to take; and fuch auditor or auditors fhall have the tak- the accounts, VOL. XI.

D d

auditors in

&c.

ing

Party to any judgment given in court of Exchequer, may bring a writ of error upon fuch judgment returnable in parliament, &c.

ing and making up all the faid accounts, which being fworn to by the respective accountants as to the truth thereof, and allowed and declared by and before the faid court of Exchequer in Scotland, or before the chief baron, or fome other of the barons of the faid court of Exchequer, the same shall be examined, entred, and enrolled in the offices of remembrancer of the Queen's majefty, her heirs and fucceffors, and particulars and vouchers of fuch account, contained in a bag for that purpose, shall be there left, and fuch account fhall be alfo entred in the office of the lord treasurer's remembrancer, in such and the like manner as is and hath been used in the like offices in England, and then shall be delivered into the pipe office in the court of Exchequer. in Scotland; and the clerk of the pipe or chief officer in that office, or his deputy (in cafe that office fhall be executed by deputy) fhall cause the faid accounts to be examined, and if found true, to be entred and inrolled in the faid office, and fhall make and give a quietus or discharge to the accountant thereupon, which fhall be a discharge to and for fuch accountant, as to all the revenues, duties, matters, and things therein, and thereby accounted for, paid, and anfwered; and if any fupers or arrears shall be fet upon the accountant, or any other person or perfons, bodies politick or corporate, by or upon the faid account, the court of Exchequer in Scotland fhall award all proper and effectual procefs to be made and iffued out of fuch one of the two remembrancers offices, as the court fhall direct, for the speedy accounting for levying and receiving of all fuch fupers and arrears, and anfwering the fame to the use of the crown, in fuch fort and manner as in like cafes may by law be done, or hath been used, in the court of Exchequer in England.

XII. Provided always, and be it enacted by the authority aforefaid, That it fhall and may be lawful to and for any perfon or perfons, bodies politick or corporate, party or parties to any judgment which fhall be given in the faid court of Exchequer in Scotland, his, her, or their heirs, executors, or adminiftrators, or fuch other person or perfons, bodies politick or corporate, who fhall be privy to, and affected by fuch judgment, and who by law is or are entitled to bring and maintain a writ or writs of error thereupon, to fue and prosecute out of the court of Chancery in England a writ or writs of error, to be made in ufual manner upon any fuch judgment, returnable in the parliament of Great Britain, and fuch and the like fecurities, matters, and things, way and method of proceedings, fhall and may be had therein and thereupon, and relating thereunto, as have been, are, or may be used and practifed upon, or concerning writs of error returnable in parliament, upon any judgment in any the courts in England, and upon or relating to the affirming or reverfal of fuch judgments, and the proceedings thereupon in like cafes; and every perfon or perfons, against whom any orders or decrees in English caufes fhall be made in the faid court of Exchequer in Scotland, fhall and may have and pursue fuch and the like relief and redrefs therein, as any person or perfons, against whom any orders or decrees in the court of Ex

chequer