from
Bouvier's Law Dictionary, Revised 6th Ed (1856)
EXCHEQUER R, Eng. law. An ancient court of record set up by William the
Conqueror. It is called exchequer from the chequered cloth, resembling a
chessboard, which covers the table there. 3 Bl. Com. 45. It consists of two
divisions; the receipt of the exchequer, which manages the royal revenue;
and the court, or judicial part of it, which is again divided into a court
of equity, and a court of common law. Id. 44.
2. In this court all personal actions may be brought, and suits in
equity commenced, the plaintiff in both (fictitiously for the most part)
alleging himself to be the king's debtor, in order to give the court
jurisdiction of the cause. Wooddes. Lect. 69. But by stat. 2 Will. IV. c.
39, s. 1, a change has been made in this respect.