The basic and original jurisdiction of the Court of Exchequer, which was a part of the royal Treasury, was to decide legal disputes over the revenues of the king and the Kingdom of England, Wales, and the Town of Berwick. The substance of this jurisdiction was the financial rights of the crown according to the common law of England and the equity thereof. The Court of Exchequer also decided legal disputes between private parties where one of the parties was an officer of the court, an accountant to the crown who was under the active jurisdiction of the court in the process of accounting for and paying money due to the crown, or a debtor to the crown who could not pay his debt because his own debtor refused to pay him. The reports of cases published here illustrate all of these types of access to the Court of Exchequer in the middle ages...

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