|Activity||The King's and Lord Treasurer's Remembrancer (K<R) was an officer of HM Treasury within the Exchequer Office in Scotland, whose office was known as the Queen's and Lord Treasurer's Remembrancer when the sovereign was female. After the Treaty of Union of 1707, five Barons of the Exchequer were appointed (under Exchequer Court [Scotland] Act, 6 Anne, c. 53) to act as a court of law in revenue cases and as a Treasury Board for Scotland. They determined questions concerning customs and excise, Crown property and other matters. The Queen's/King's Remembrancer was their secretary, and originally there was also a separate Lord Treasurer's Remembrancer. The office was so-called as they had to remember matters which were for the Crown's benefit. The Barons of the Exchequer were disbanded in 1833, and in 1837 the separate offices of the two Remembrancers were amalgamated. |
The K<R became the Treasury's representative on various boards or committees in Scotland, and had charge of the Vote for Law Charges and the Courts of Law in Scotland. In some respects his functions were similar to those of the Paymaster-General in England, although in 1973 it was decided that Government Departments would operate solely on the account of the Paymaster-General. He administered estates fallen to the Crown, and was responsible for collecting fines imposed in the High Court and sheriff courts. He was also Registrar of Companies (from 1858), of Limited Partnerships and of Business Names, and Keeper of the "Edinburgh Gazette" (from 1871). He also administered Treasure Trove, and was responsible to the Great Officers of State for the custody of the Regalia of Scotland.
A major re-arrangement of duties was undertaken in 1981. The Crown Office became responsible for administration of ultimus haeres estates and Treasure Trove matters, and the Crown Agent was appointed Q<R. The Crown Agent is the head of the legal profession within the Crown Office and Procurator Fiscal Service in Scotland. Responsibility for safe-keeping of the Regalia passed to the Scottish Office. The Stationery Office took over publication of the "Edinburgh Gazette". The post of Companies Registrar and related offices were subsumed within the Department of Trade.