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E X C 
E X C 
of accounts; the court of receipts; the court of the ex- 
*chequer-chamber (being the aftembly of all the judges of 
England for difficult matters in law); the court of ex¬ 
chequer-chamber for errors in the court of exchequer; 
for errors in the king’s bench ; and the court of equity in 
the exchequer-chamber. 
The exchequer is now faid to be the lad of the four 
courts at Weftminfter; governed by the chancellor of the 
-exchequer, the lord chief baron, and three other barons, 
who are the fovereign auditors of England, and the judges 
of the court. There alfo fits in this court a curfitor ba¬ 
ron, who adminifters the oath of all high-flierilfs, urider- 
ffieriffs, bailiffs, auditors, receivers, collectors, controllers, 
furveyors, and fearchers, of all the ctiftoms in England. 
The chancellor or under treafurer hath the cuttody of the 
feal of this court. The king’s attorney general is made 
privy to all manner of pleas that are not ordinary and of 
courfe, which rife upon the procefs of the court; and he 
puts into court, in his own name, informations of con¬ 
cealments of cuftoms, feizures, &c. And alfo for intru- 
fions, waftes and incroachments upon any of the king’s 
lands; or upon penal ftatutes, forfeitures, See. 
The remembrancers keep the records of the court be¬ 
twixt the king and his fubjefts, and enter the rules and 
orders there made : one is called the king’s remembrancer, 
and the other the lord treafurer’s remembrancer. The 
remembrancer for the king hath all manner of informations 
upon penal ftatutes ufed in his office only; and he calls to 
account, in open court, all the great accountants of the 
crown, collectors of cuftoms, &c. he makes out writs of 
privilege, enters judgments of pleas ; and all matters upon 
Englifh bill are remaining in his office. The remem¬ 
brancer for the lord treafurer makes out all the eftreats ; 
he fets down in his book the debts of all (heriffs, and takes 
their foreign accounts; and iffues out writs and procefs 
in many cafes. And thefe remembrancers have feveral 
attornies to do bufinefs under them ; who by ftatute are 
not to iffue out of the remembrancer’s office, any writs 
upon fuppolition, but upon juft grounds, i Jac. I. c. 26. 
There are two chamberlains that keep the keys of the 
treafury, where the records lie, with the book of Domef- 
day. They may (it in court if they pleafe, but not inter¬ 
meddle with any thing; unlefs it be relating to the fneriffs, 
in the pricking whereof they have a vote. And befides 
the chamberlains, there is a clerk of the pipe, in whofe 
cuftody are conveyed out of the king’s and treafurer’s re¬ 
membrancer, See. as water through a pipe, all accounts 
and debts due to the king. The controller of the pipe, 
who is faid to be the chancellor of the exchequer. The 
clerk of the eftreats, who receives the eftreats from the 
remembrancer’s office, and writeth them out to be ferved 
for the king. The foreign oppofer, who oppofes or makes 
a charge on all fheriffs of their green wax, i. e. fines, ilfues, 
amerciaments, recognilance, See. certified in eftreats an¬ 
nexed to the writ, under the feal in green wax, and deli- 
vereth the fame to the clerk of the eftreats to be put in 
procefs. The auditors, that take the accounts of the 
king’s receivers, colledtors, &c. and perfect them. The 
four tellers, whofe bufinefs is to receive and pay all money. 
The clerk of the pells, from his parchment rolls, called 
pellis receptorvm. The clerk of the nihils, who makes a 
roll of fuch fums as the ffieriff upon procefs returns nihil , 
&c. The clerk of the pleas, in whofe office all officers 
and privileged perfons are to fue and be fued ; and here 
are divers under clerks employed in fuits commenced or 
. depending in this court. There is a clerk of the fum- 
inoiis; fecondaries in the offices of the remembrancers ; 
lecondaries of the pipe ; nrarfhal, &c. 
By ftatute 2.3 George III. c. 82, the offices of the two 
chamberlains, the tally cutter, uffier of the exchequer, 
and thefecond clerks to each teller, ftiall, after the death, 
furrender, forfeiture, or removal, of the perfons intereft- 
ed in them; be aboliffied. Upon the death, Sec. of the 
two chamberlains, inftead of the tally now ufed to denote 
the receipt of money, there Hull be fubftituted an indent¬ 
ed cheque receipt. And upon the death, &c. of the 
uffier, the chief officer in each office (hall fupply his place. 
After the death, &c. of the prefent auditor, clerk of the 
pells, either of the four tellers, or two chamberlains, the 
payment of all falaries, fees, and emoluments, to the faid 
officers, Ihall ceafe, and in lieu thereof, certain annual 
falaries are made payable, viz. to the auditor 4000I. his 
chief clerk 1000I. clerk of the pells 3000I. his firft clerk 
ioool. the four tellers each 2700I. each of their firft clerks 
xoool. Thefe are to appoint fuch other clerks and officers 
as they think fit, to be approved of by the treafury. All 
fees as heretofore (fee ftat. 26 Geo. Ill, c. 99.) to be re¬ 
ceived by the firft clerk to the clerk of the pells, [200I. 
of whofe falary is on that account ;] two-thirds thereof 
to be applied to the finking fund, and one-third to pay 
the above falaries. The houfes of the auditor, four tel¬ 
lers, and uffier, ffiall after the death. Sec. of the prefent 
poffeffors, be vetted in his majefty, and not annexed to the 
offices. And no office in the receipt of the exchequer 
may be granted either in poffefiion or reverfion, in any 
other manner than fubje< 5 t to this a£t. 
The court of exchequer chamber was firft eredted by 
ftatute 31 Edward III. c. 12 ; to determine caufes upon 
writs of error from the common-law fide of the court of 
exchequer. And to that end it confiftsof the lord chan¬ 
cellor, and lord treafurer, taking unto them the juftices 
of the king’s bench and common pleas. In imitation of 
which, a fecond court of exchequer chamber was eredted 
by ftatute 27 Elizabeth, c. S, confiding of the juftices 
of the common pleas, and the barons of the exchequer ; 
before whom writs of error may be brought to reverfe 
judgments in certain fuits originally begun in the court 
of king’s bench. Into the court alfo of exchequer-cham¬ 
ber, (which then confifts of all the judges of the three 
fuperior courts, and fometimes the lord chancellor alfo,) 
are fometimes adjourned from the other courts fuch 
caufes, as the judges upon argument find to be of great 
weight and difficulty, before any judgment is given upon 
them in the court below. 
In the above-mentioned court of exchequer chamber, 
eftabliffied under ftatute 27 Elizabeth c. 8, there are no 
more than two return days in every term ; one is called 
the general affirmance day, being appointed by the judges, 
to be held a few days after the beginning of every term, 
for the general affirmance or reverfal of judgments : the 
other is the adjournment day, which is ufually held a day 
or two before the end of every term. On the firft of thefe 
days, judgments are affirmed or reverfed, or writs of ter¬ 
ror non-proffed ; the intent of the latter is, to finifti fuch 
matters as were left undone at the former ; on which laft 
day alfo (as well as on the firft) judgments may be affirm¬ 
ed or reverfed, or writs of error non-proffed, on paying a 
fee extraordinary to the clerk of the errors, and fetting 
down the caufe for affirmance two days before the adjourn¬ 
ment day. hripey K. B. 678. 
EXCHE'QJJERED, adj. [a cant word, from exche¬ 
quer.'] Put into the exchequer, cited to anfwer an accufa- 
tion exhibited in the exchequer. 
EXCIN'ERATED, adj. [ex, from, and cinis, Latin, 
allies.] Having the allies taken away, cleared of allies. 
Scott.—Not much ufed. 
EXCIP'IENT,yi In pharmacy, that ingredient in the 
compofition of a medicine which receives all the reft. 
EXCIP'ULUM,/. [Latin.] Aninftrument to lay hold 
of or receive any thing ; a velfel ufed in chemiftry. 
EXCUSE, f. [accijis, Dutch; excifum, Latin.] A tax 
levied upon commodities, inland, fometimes on the con- 
fumption of the commodity, or frequently apon the re¬ 
tail fale, which is the laftftage before the confumption : 
Excifc, 
With hundred rows of teeth, the ftiark exceeds, 
And on all trades like caffawar ffie feeds. Marvel. 
This mode, (fays Blackftone,) impartially (peaking, is 
the molt economical way of taxing the lubject; the 
charges 
