While no court per se was created, provision was made for the appointment of Official Arbitrators,[REF] whose decisions soon became subject to a final appeal to a Board of Arbitrators,[REF] until a further right of appeal to the new Exchequer Court was created in 1897 [REF].
The Supreme and Exchequer Court Act made it clear that the Exchequer Court of Canada was inspired by the Court of Exchequer in England, both in name and in jurisdiction, focusing as it did on matters of revenue [REF].