Court of the Exchequer

This was a court of common law established to deal with financial disputes between the crown and ordinary citizens. Burgess (60) says it was established by Henry II (who reigned from 1154 to 1189), whereas Knight (178) credits Henry I (who reigned from 1100 to 1135). It was merged with the Queen’s Bench either in 1873 (60) or 1881 (178). Shipley (266) says the term relates to the checkered table and colored counters the king’s counselors used to calculate national revenue. But, why would a breach of promise case be tried there? Knight (178) explains that such a breach would render the injured party unable to pay her taxes to the Crown. A nice example of a legal fiction.