The administrative body that collected royal revenue and the court which originally dealt with fiscal matters, but which became an ordinary court of justice, from the mid‐16th century, comparable with that of Chancery. The records are kept at The National Archives in class E; many have been printed. The court was merged with the High Court of Justice in 1880. In Scotland, after the Act of Union 1707, a remodelled Exchequer was responsible for forfeited estates, particularly after the failure of the rebellions of 1715 and 1745. The records are kept at The National Archives of Scotland, which has published extracts and summaries.