The Treasurer was a senior post in the pre-Union government of Scotland, the Privy Council of Scotland.
Lord Treasurer The full title of the post was Lord High Treasurer, Comptroller, Collector-General and Treasurer of the New Augmentation, formed as it was from the amalgamation of four earlier offices. Of these, the Treasurer and Comptroller had originated in 1425 when the Chamberlain's financial functions were transferred to them.Accounts of the Lord High Treasurer, vol. 1, (1877), xiv. From 1466 the Comptroller had sole responsibility for financing the royal household to which certain revenues (the property) were appropriated, with the Treasurer being responsible for the remaining revenue (the casualty) and other expenditure.Thomas Thomson, Discours Particulier D'Escosse (Edinburgh, Bannatyne Club, 1824), pp. 3–6. The Collector-General, created in 1562, handled the Crown's revenue from the thirds of benefices, and the Treasurer of the New Augmentation was responsible for the former church lands annexed to the Crown in 1587.James Kirk, Books of Assumption of Thirds of Benefices (Oxford, 1995), pp. xiv-xxx.
From 1581 Elizabeth I sent James VI an annual sum of money.John Duncan Mackie, Calendar of State Papers Scotland, vol. 13, pt. 1 (Edinburgh, 1969), pp. 202-3. In February 1599 the Privy Council declared that the Treasurer would administer this English subsidy, spending it on clothes for the royal family and the household of Prince Henry.David Masson, Register of the Privy Council of Scotland, vol. 5 (Edinburgh, 1882), p. 521. In previous years the goldsmith Thomas Foulis and cloth merchant Robert Jousie accounted this money.Miles Kerr-Peterson & Michael Pearce, 'James VI's English Subsidy and Danish Dowry Accounts', Miscellany of the Scottish History Society Miscellany, XVI (Woodbridge: Boydell, 2020), pp. 1-94.
All four offices were held by the same person from 1610 onwards, but their separate titles survived the effective merging of their functions in 1635. From 1667 to 1682 the Treasury was in commission, and again from 1686 to 1708, when the separate Scottish Treasury was abolished. From 1690 the Crown nominated one person to sit in Parliament as Treasurer.
The Treasurer-depute was also a senior post in the pre-Union government of Scotland. It was the equivalent of the English post of Chancellor of the Exchequer.
Originally a deputy to the Treasurer, the Treasurer-depute emerged as a separate Crown appointment by 1614. Its holder attended the Privy Council in the absence of the Treasurer, but gained independent membership of the Council in 1587 and sat in the Parliament of Scotland as a Great Officer of State in 1593 and from 1617 onwards.
List of treasurers
The following have been identified as treasurers of Scotland.Haydn's Book of Dignities, 1851, pages 402-3. 1420Sir Walter Ogilvie of LintrethanThomas de Myrton, Dean of Glasgow Cathedral1430Patrick de Ogilvie1433Walter Stewart, Dean of Moray1437Sir Walter de Haliburton, Knt.Genealogical Memoirs of the Family of Sir Walter Scott, Bt., with a reprint of the memorials of the Haliburtons by Charles Rogers, London, 1877, Haliburtons: p.15-16.Robert Livingston, son of Sir Alexander Livingston of Callendar, Governor of the Kingdom1440Walter de Haliburton, 1st Lord Haliburton of Dirleton1449Andrew Hunter, Abbot of Melrose1455James Stewart, Dean of Moray1466Sir William Knowlys, Preceptor of Torphichen Preceptory1473John Laing, parson of Kenland1480Archibald Crawford, Abbot of HolyroodSir John Ramsay of Balmaine1490Henry Arnot, Abbot of Cambuskenneth1499Sir Robert Lundie of Balgony1507David Beaton of Creich1509George Hepburn, Abbot of Arbroath, later Bishop of the IslesAndrew Stewart, Bishop of Caithness1512Cuthbert Baillie, Commendator of Glenluce1515James Hepburn, Bishop of Moray1516Sir Walter Ogilvie of Strathearn.Scots Peeage, 2 (Edinburgh, 1905), p. 4. 1517John Campbell of Lundy1520Archibald Douglas of Kilspindie1526 William Cunningham, 4th Earl of Glencairn (26 June 1526 – 29 October 1526)1528Robert Cairncross, Abbot of Holyrood, later Bishop of Ross1529Sir Robert Barton of Over Barnton1530William Stewart, Bishop of Aberdeen1537Robert Cairncross, Abbot of Holyrood1538Sir James Kirkcaldy of Grange (Hallyards, Fife)1546John Hamilton, brother of Regent, Abbot of Paisley, later Bishop of St Andrews1555Gilbert Kennedy, 3rd Earl of Cassilis1561Robert Richardson, Commendator of St Mary Isle1564William Stewart, Provost of Lincluden1571William Ruthven, 1st Earl of Gowrie1584John Graham, 3rd Earl of Montrose1585Sir Thomas Lyon of Auldbar and Baldukie, Master of Glamis1595Walter Stewart, 1st Lord Blantyre1599Alexander Elphinstone, 4th Lord Elphinstone1601Sir George Hume, 1st Earl of Dunbar, first holder of the four combined treasury offices.Accounts of the Lord High Treasurer, Vol. 1, (1877), xxvii n.61611Sir Robert Carr, Earl of Somerset1616John Erskine, 2nd Earl of Mar 3 April 1630William Douglas, 7th Earl of Morton21 May 1636John Stewart, 1st Earl of Traquair17 November 1641in commissionJohn Campbell, 1st Earl of Loudoun, Lord ChancellorArchibald Campbell, 1st Marquess of ArgyllWilliam Cunningham, 9th Earl of GlencairnJohn Lindsay, 1st Earl of LindsaySir James Carmichael23 July 1644John Lindsay, 1st Earl of Lindsay, Earl of Crawford from 1652, dismissed 13 February 16491660in commission John Lindsay, Earl of Crawford and Lindsay John Leslie, 7th Earl of Rothes19 January 1661John Lindsay reappointed 4 June 1663John Leslie, 7th Earl of Rothes - appointed Chancellor 16 April 166720 June 1667in commissionJohn Leslie, 7th Earl of Rothes, Lord ChancellorJohn Maitland, 2nd Earl of LauderdaleJohn Hay, 2nd Earl of TweeddaleAlexander Bruce, 2nd Earl of KincardineJohn, Lord Cochrane (eldest son of Earl of Dundonald)Sir Robert Murray, Lord Justice Clerk1674in commissionJohn Leslie, 7th Earl of Rothes, Lord ChancellorJohn Maitland, 2nd Earl of LauderdaleJohn Cochrane, 2nd Earl of DundonaldColin Lindsay, 3rd Earl of BalcarresCharles Maitland, Deputy Treasurer and Master of the Mint 1 May 1682William Douglas, 1st Marquess of Queensberry, later Duke of Queensberry24 February 1686in commissionWilliam Douglas, 1st Duke of Queensberry, James Drummond, 4th Earl of Perth, Lord ChancellorWilliam Hamilton, Duke of HamiltonJohn Keith, 1st Earl of Kintore, Treasurer DeputeGeorge Mackenzie, Viscount Tarbat, Lord Clerk RegisterWilliam Drummond, later Viscount Strathallan1687in commissionJames Drummond, 4th Earl of Perth, Lord ChancellorJohn Murray, 1st Marquess of Atholl, Lord Privy SealWilliam Hamilton, Duke of Hamilton George Gordon, 1st Duke of GordonJohn Hay, 2nd Earl of TweeddaleColin Lindsay, 3rd Earl of BalcarresGeorge Mackenzie, Viscount TarbatWilliam Drummond Richard, Viscount Maitland, eldest son to the Earl of Lauderdale, Treasurer Depute.1689in commissionWilliam Lindsay, 18th Earl of CrawfordJohn Kennedy, 7th Earl of CassilisJohn Hay, 2nd Earl of TweeddaleDavid Ruthven, 2nd Lord Ruthven of FreelandAlexander Melville, eldest son to the Earl of Melville1692in commissionJohn Hay, 2nd Earl of Tweeddale, ChancellorJames Douglas, Earl of Drumlanrig, eldest son to the Duke of QueensberryJohn Kennedy, 7th Earl of CassilisGeorge Livingston, 4th Earl of LinlithgowJohn Campbell, 1st Earl of Breadalbane and HollandAlexander, Lord Raith, treasurer-depute1695in commissionJohn Hay, 1st Marquess of Tweeddale, ChancellorJames Douglas, Earl of DrumlanrigJohn Kennedy, 7th Earl of CassilisGeorge Livingston, 4th Earl of LinlithgowJohn Campbell, 1st Earl of Breadalbane and HollandJohn, Lord Yester, eldest son of the Marquess of Tweeddale30 January 1696in commissionJohn Hay, 1st Marquess of Tweeddale, ChancellorJames Douglas, 2nd Duke of QueensberryArchibald Campbell, 10th Earl of ArgyllWilliam Johnstone, 2nd Earl of Annandale and HartfellAlexander, Lord Raith, treasurer-deputeSir John Maxwell, 1st Baronet24 May 1696in commissionPatrick, Lord Polwarth, Lord ChancellorJames Douglas, 2nd Duke of QueensberryArchibald Campbell, 10th Earl of ArgyllWilliam Johnstone, 2nd Earl of Annandale and HartfellAlexander Hume, treasurer-deputeSir John Maxwell, 1st Baronet1698in commissionPatrick Hume, 1st Earl of Marchmont, Lord ChancellorJames Douglas, 2nd Duke of QueensberryArchibald Campbell, 10th Earl of ArgyllWilliam Johnstone, 2nd Earl of Annandale and HartfellAdam Cockburn of Ormiston, treasurer-deputeSir John Maxwell, 1st Baronet1702in commissionJames Ogilvy, 1st Earl of Seafield, Lord ChancellorJames Douglas, 2nd Duke of QueensberryArchibald Campbell, 10th Earl of ArgyllWilliam Johnstone, 2nd Earl of Annandale and HartfellAlexander Montgomerie, 9th Earl of EglintonHugh Campbell, 3rd Earl of LoudounDavid Boyle, Lord Boyle, treasurer-deputeDavid Wemyss, Lord Elcho1703in commissionJames Ogilvy, Earl of Seafield, Lord ChancellorJames Douglas, 2nd Duke of QueensberryArchibald, Duke of ArgyllWilliam Johnstone, 1st Marquess of AnnandaleAlexander Montgomerie, 9th Earl of EglintonHugh Campbell, 3rd Earl of LoudounDavid Boyle, Lord BoyleFrancis Montgomerie1704in commissionJohn Hay, 1st Marquess of Tweeddale, Lord ChancellorWilliam Johnstone, 1st Marquess of AnnandaleHugh Campbell, 3rd Earl of LoudounCharles Douglas, 2nd Earl of SelkirkJohn Hamilton, 2nd Lord Belhaven and StentonGeorge Baillie, treasurer-deputeFrancis MontgomerieSir John Hume, baronet1705in commissionJames Ogilvy, 1st Earl of Seafield, Lord ChancellorJames Douglas, 2nd Duke of QueensberryJames Graham, 1st Duke of MontroseJames Stewart, 5th Earl of GallowayDavid Carnegie, 4th Earl of NortheskArchibald Douglas, 1st Earl of ForfarDavid Boyle, 1st Earl of Glasgow, treasurer-deputeLord Archibald CampbellWilliam Ross, 12th Lord RossFrancis Montgomerie1706in commissionJames Ogilvy, 1st Earl of Seafield, Lord ChancellorJames Graham, 1st Duke of MontroseJames Douglas, 2nd Duke of QueensberryDavid Carnegie, 4th Earl of NortheskArchibald Douglas, 1st Earl of ForfarDavid Boyle, 1st Earl of Glasgow, treasurer-deputeWilliam Ross, 12th Lord RossFrancis Montgomerie1707in commissionJames Ogilvy, 1st Earl of Seafield, Lord ChancellorJames Graham, 1st Duke of Montrose, president of the privy councilJames Douglas, 2nd Duke of Queensberry, keeper of the privy sealDavid Boyle, 1st Earl of Glasgow, treasurer-deputeWilliam Ross, 12th Lord RossFrancis MontgomerieCommissioner nominated to sit as Treasurer in Parliament.
Accounts of the Lord High Treasurer
The final audited accounts of the Lord High Treasurer were public records of Scotland. These survive as an almost complete record from 1473 to 1635 at the National Archives of Scotland in Edinburgh. Even the early accounts were written on paper rather than vellum. The Scots language was preferred over Latin for the expenditure or "discharge" side. The income, of rents and feudal duties, especially the fees on property transactions known as "compositions", was written in Latin. The record of expenses varies considerably over the reigns. For example, as Regent, Mary of Guise paid for her stable, costume, and wardrobe separately and these expenses do not occur in her treasurer's accounts.Charles Thorpe McInnes & Athol Murray, Accounts of the Treasurer, vol. 12 (Edinburgh, 1970), pp. xix, xxxi.
There are also surviving duplicate volumes for the years 1574 to 1596. These volumes were kept for many years by the family of the Earl of Leven and Melville, and were deposited in the National Archives of Scotland in 1944. Their exact purpose in royal accounting remains unclear. The layout of these duplicate accounts and the wording of the entries is not an exact replica of the main series. Other surviving material includes a number of precepts and receipts for the accounts, known as "vouchers".Athol Murray, "Notes on the Treasury Administration", Charles Thorpe McInnes, Accounts of the Treasurer of Scotland, 12 (Edinburgh: HMSO, 1970), pp. ix–x, xxxv–xxxvi.