Court of Exchequer.-Lord High Treasurer.-Treasury since the House of Hanover. -First Lord of the Treasury.-Chancellor of the Exchequer.-Junior Lords.The "Court of Exchequer ;"-Separated from the Treasury.-The ComptrollerGeneral. The Bank of England.-Official power of the Comptroller-General.Paymaster-General.—Solicitor of the Treasury.-Commissioners of Inland Reve nue.-The Customs.-Post-Office.-The Mint. THE Exchequer (Scaccarium, Eschiquier), so called from the checkered cloth covering the table in the room where the sittings were held, was the sole fixed central authority in the time of the Norman kings. The Exchequer was the Court of Revenue, where the king, at times, personally presided, the members, or "Barons of the Exchequer," being amongst the highest functionaries in the realm; the "Chancellor of the Exchequer" and the Treasurer being likewise taken from the body. In this court were periodically determined, in solemn audience, questions relating to the State and the revenue. The sheriff's here presented their accounts in person; their offices were here filled and farmed out respectively, and the oath was administered to advice was taken relative to their dismissal. likewise the commanders of the militia, the solemn summons for the defence of the country was hence issued. As the entire government of a state depends intimately on the state finances, and as the taxation of all classes alike had been early introduced into England, the office of "Treasurer" naturally became one of the most important in the realm. up them; and, finally, As the sheriffs were On the accession of the House of Hanover the office was administered by the "Lord High Treasurer," and, as such, this official was also head of the Court of Exchequer; the combined functions of the Treasury have, however, since been discharged by "the Lords Commissioners of the Treasury," the first of whom, as "First Lord of the Treasury," is now "the head of her Majesty's Government," in other words, the "Pre mier." He constitutes the Cabinet, and apportions the several departments and offices of second degree, comprising sixty places in all. The Queen nominates the archbishops and bishops on his proposal, and disposes of all canonries and livings, pertaining to the crown, which amount to 950; 700 smaller livings being in the absolute gift of the Lord Chancellor. Since the Emancipation Act of 1829 no Catholic can be "First Lord of the Treasury," nor can a Jew. He nominates the judges presiding at Westminster, and exercises control over the nomination to other important posts; as of Ambassadors. On his recommendation the Queen creates new peers, and confers other honours. He The Second Lord Commissioner of the Treasury is the minister charged with the special control of the finances, "the Chancellor of the Exchequer." He is always a member of the Cabinet, and ranks as Under Treasurer. The office, in recent years, has been separated from that of the First Lord, but is occasionally, as in 1844, united with that of Premier. As the Chancellor of the Exchequer has to propose to Parliament the "budget" or "estimated expenses," and as this can only take place in the Lower House, the office must always be filled by a commoner." only sits in the Exchequer once a-year, at the nómination of the sheriffs. Three junior lords-one for each kingdom-changing with the Cabinet, but not having a seat in the same, constitute "the Commission of the Treasury." With the ministry, the two joint-secretaries or under-secretaries of state, likewise change. The Premier seldom takes part in the deliberations of the commission, the special business being attended to in their respective departments by the under-secretaries-a permanent law-clerk, and an assistant-secretary-who cannot have a seat in Parliament. The Court of Exchequer is now completely separated from the Treasury, and constitutes a civil law court at Westminster, the equity jurisdiction whereof has been invested in the Court of Chancery. All payments in the Treasury-office whether based upon the general or special grant of Parliament are made on Treasurywarrants, supervised by "the Comptroller-General of the Receipts and Issue of her Majesty's Exchequer," which functionary was introduced by 4 Will. IV., c. 15, and holds office "during good behaviour." He cannot be invested with any other office, nor can he sit in Parliament. When a payment is to be made out of the treasury a royal order is issued undersigned by the Commis sioners of the Treasury, requiring him to deposit the requisite sum in the Bank of England, for the department which is to receive the money, transferring it from the general account of the Exchequer. The Bank of England is the banker of the Queen and of the State respectively. To it, consequently, pertain the State revenues, and since 1834, 4 Will. IV. c. 15, it makes the entire payments of the State, among which are the annuities, dividends, and interest of the national debt. The Comptroller-general has always to examine whether the required outlays correspond with the parliamentary grants. No royal order is necessary for the payment of interest on the national debt, or for payments in regard to the civil list. In case the Comptroller-general refuse to order the payment, or maintain that parliament has not granted the sum required, or not to the amount applied for, and, on such ground, refuses to give an order on the bank, the Treasury applies for a "Mandamus" to the Queen's Bench. Should he persist in refusing, there arises, in the Queen's Bench, conflicting proceedings touching the lawfulness of the claim made by Government.* The Comptroller-General manages the operations of drawing and honouring the so-called "Exchequer-bills," by the issue whereof, with the assent of parliament, the state income is anticipated. He is also the guardian of the imperial weights and measures of the realm. He is, finally, together with the Treasury, the guardian of the imperial coins in silver and gold, which are deposited in the Royal Chapel of Westminster Abbey, and at intervals, made use of at the trial of the "Pyx."† The Paymaster-general has now scarcely anything but formal functions, and frequently sits in the cabinet as minister without having a vote. The solicitor of the treasury, a functionary who is taken from among the barristers of repute, acts as law-officer for the treasury, the lower and upper house consulting him in matters relating to the revenue. A permanent body exists under the treasury for the audit-system, consisting of five commissioners of audit, the business of the "sinking-fund" being nominally attended to by a commission, but actually by the "Comptroller-general.” The collection of the state revenues, so far as they arise from taxes, is intrusted to the "commissioners of inland revenue," Bowyer, 210. + Gneist, i., 347. In 1672, the first copper coinage (farthings) was intro duced. By 56 Geo. III. c. 68 the gold standard was established. N comprising a chairman, vice-chairman, and four commissioners. They control, by means of the 5740 subordinates the excise and stamps, the raising of the assessed taxes, of the property and income-taxes. The commissioners do not change with the ministry. For the collection of the taxes, England and Wales are apportioned into fifty-five, Scotland into thirteen, and Ireland into fifteen "districts," which are again divided into sub-districts, a collector being placed at the head, who has to determine appeals against taxes. On doubtful cases arising, they apply for instructions from London. The commissioners themselves pass final decisions in cases of appeal, revision, and control. In cases of fraud upon the taxes, the district collectors and the justices of the peace may decide summarily,* but if it be a matter involving transportion a jury must be impanelled.† In the event of the taxes being refused, or of no appeal being made agaiust them, in writing, execution by way of legal process may issue. The "customs," throughout the United Kingdom and the Colonies, is managed by the "commissioners of customs," a body which is quite as numerous as the preceding. It is under the supervision of the lords of the treasury, but is independent of any change of parties. This commission also may officiate as a court of law. Appeal lies, however, from it to the lords of the treasury. A crowd of officials, numbering 11,292, carry out the directions of the commission. The Postmaster-general,§ under direction of the treasury, manages the entire postal system. He changes with the cabinet, and frequently has a seat in the same. He has under him three secretaries, a receiver-general, and accountant-general. The East Indian and Colonial postal system is subordinate to the general post-office. By reason of the penny post, introduced since 1840, the number of employés has considerably increased. In 1856 there were 22,748 employés, 3124 for London alone. Since 1851 the Mint is placed under a permanent "master and worker of the Mint." At the trial of the "pyx," which takes place every three or four years, the lord chancellor and a commission of privy councillors act as judges. A jury of twelve, chosen from twenty-five members of the Goldsmiths' Company, is impanelled on the occasion.|| * Gneist, i. 360. § Gneist, i. 360. CHAPTER IV. THE SECRETARYSHIP OF STATE. The Secretary of State formerly an unimportant Official.-His Importance since the Introduction of Parliamentary Government. Secretaryship of State still Comprises one Body only.-1. Secretary of State for the Home Department.— Officials of the Civil Service. -Right of Appeal Centred in the Minister.Secretary for Ireland.-Lord Lieutenant of Ireland.-2. Minister of Foreign Affairs.-Lord John Russell and Lord Palmerston concerning Fixed Embassies. -3. Colonial Secretary.-4. Secretary-at-War.-The War Secretary only a Government Functionary.-5. Secretary for India.-Council for India Impotent. -Privilege of the Secretaries of State to sit in the Upper House. THE Office of secretary of state is one of very ancient date. At first, like the chancellor, he was a clergyman, and was called the "king's clerk." He was the king's private secretary and keeper of his private signet, and was the ordinary channel of communication between the sovereign and the subject. He was first styled the "king's secretary" in the will of Henry III. From the reign of Edward II. he began to sit in the privy council, and from the middle of the reign of Henry VI. was a permanent member of that body. In point of rank he was classed below the "king's physician.' From the time of Henry V. we find subordinate secretaries for certain branches of business. There was a separate secretary "in his majesty's realm of France," for the despatch of business relating to that country. The importance of the principal secretary developed under Richard III.; he acquired rank between the comptroller of the king's household and the Chancellor of the Duchy of Lancaster. The statute of 28th April, 1539, regulating precedency, assigned to him, in the event of his not being one of the "barons of parliament," a place on the woolsack. The duties of the office till the reign of Henry VIII were performed by a single person. In the year 1539 there were two secretaries of equal rank; in 1553 there were even three; Elizabeth reduced their number to one. Sir Robert Cecil (1601) was the first who was styled "principal secretary of state." Clarendon mentions that at the commencement of the reign of Charles I., the secretary of state had the office of draw |