Auditor of The Exchequer in Scotland - After Revolution

After Revolution

The modern history of this office of Auditor of Exchequer in Scotland commences in 1708 with an Act of Parliament under Queen Anne. It was not expressly established by the Exchequer Court (Scotland) Act 1707 (6 Anne cap.26 - 53), but its existence was implied by section 11 of that Act and the Exchequer was reconstituted into a court on the English model with a Lord Chief Baron of the Exchequer and 4 ordinary Barons. The court adopted English forms of procedure and had further powers added to it.

On May 16, 1709, John Philp and Robert Arbuthnot received a Crown commission as joint Auditors, without power of deputation. Nine years later, however, on July 1, 1718, Sir James Dalrymple, 2nd Baronet of Hailes (1692–1751), father of David Dalrymple, Lord Hailes, was appointed Principal Auditor of the Exchequer, with Philp and Arbuthnot as his deputies.

According to Clerk and Scrope, "There are in this Office an Auditor-General and Depute-Auditor, both having commissions from the King. The first is an Office of great name and salary; but the business of the Office is entirely in the last, as is the case at present in the Auditor's Office" (p. 283). In fact, the office of Principal Auditor remained a sinecure throughout its existence. Even the power of deputation could not be exercised until 1776, as the commissions to the Principal Auditors expressly reserved the rights of Philp and Arbuthnot, and later of William Alston, who was appointed joint Deputy-Auditor with the former in 1757 and held office until his death on April 5, 1775.

On February 28, 1795, the Hon. George Murray received a commission as Principal Auditor, to take effect on the death or resignation of the then holder of the office, James Townsend Oswald, whom he accordingly succeeded in January 1814.

In the Official Reports on Finances within the government of the U.K. in 1817, the first Report from the Select Committee (Vol. IV, 19p. Sessional no. 159, Chairman, Nicolson Calvert) was "to inquire into, and state, the income and expenditure of the United Kingdom, for the year ended the 5th of January 1817, and also to consider and state the probable income and expenditure ... for the years ending the 5th January 1818 and the 5th January, 1819, respectively ... and also to consider what further measures may be adopted for the relief of the country from any part of the said expenditure, without detriment to the public interest."

The Committee recommended the abolition of a number of offices in Scotland, i.e. the Governor and other officers in the Mint, the Receiver General of Bishop's Rents, Auditor of the Exchequer, Assistant Surveyor General of Taxes, Comptroller General of Customs, the three Inspectors of Wheel Carriages, Gazette Writer and the Inspector General of Roads.

Although the Finance Act 57 George III (cap. 64, section 11), directed that the office should be "regulated" after the termination of the existing interest, the provision remained inoperative until George Murray's death, on September 30, 1848. From December 1, 1848 the office of Auditor was united with that of the Queen's and Lord Treasurer's Remembrancer, in terms of a Treasury Minute, dated November 3, 1848.