The Exchequer of Pleas, or Court of Exchequer, was a court that dealt with matters of equity, a set of legal principles based on natural law and common law in England and Wales. Originally part of the , or King's Council, the Exchequer of Pleas split from the in the 1190s to sit as an independent central court. The Court of Chancery's reputation for tardiness and expense resulted in much of its business transferring to the Exchequer. The Exchequer and Chancery, with similar jurisdictions, drew closer together over the years until an argument was made during the 19th century that having two seemingly identical courts was unnecessary. As a result, the Exchequer lost its equity jurisdiction. With the Judicature Acts, the Exchequer was formally dissolved as a judicial body by an Order in Council on 16 December 1880. The Exchequer's jurisdiction at various times was common law, equity or both. Initially a court of both common law and equity, it lost much of its common law jurisdiction after the formation of the Court of Common Pleas. From then on, it concerned itself with equitable matters and those common law matters that it had discretion to try, such as actions brought against Exchequer officials and actions brought by the monarch against non-paying debtors. With the writ of quominus, which allowed the Exchequer to look at "common" cases between subject and subject, this discretionary area was significantly expanded, and it soon regained its standing in common law matters. Cases were formally taken by the Chancellor of the Exchequer, but in practice were heard by the Barons of the Exchequer, judicial officials led by the Chief Baron. Other court officials included the King's Remembrancer, who appointed all other officials and kept the Exchequer's records, and the sworn and side clerks, who acted as attorneys to parties to a case. History Origins It was originally claimed that the Exchequer was based on a similar Norman court. While there are many records of the Exchequer's work in England, there is no evidence of a similar body in pre-conquest Normandy. The first reliable records come from the time of Henry I, when the sole surviving Pipe roll from his reign shows the Exchequer working out of the king's palace as part of the curia regis. The curia regis followed the king as he travelled, rather than sitting at any one fixed location, and was held in