The ER full form in law is Exchequer Reports. Exchequer Reports are a compilation of court rulings and case law from the Court of Exchequer, a former English court that mostly heard cases pertaining to taxes, revenue, and conflicts regarding the Crown’s financial interests. Its authority gradually grew to encompass equity and common law cases, especially those involving monetary debts to the government.
When the ER was first published?
The Court of Exchequer’s decisions on a variety of legal matters, such as taxation disputes, cases involving customs and excise, financial obligation breaches in contracts, and even some cases involving trusts and estates, are documented in the Exchequer Reports, which were published between the early and mid-19th centuries. Because they show the evolution of ideas about governmental financial management and striking a balance between common law and equity, these reports are important in the history of law.
Significance of ER in law:
Particularly with relation to the evolution of English law and its impact on contemporary common law systems, the Exchequer Reports are of great historical and legal significance.
The Court of Exchequer was first created to oversee the Crown’s finances and resolve conflicts pertaining to taxes, revenues, and debts. A wealth of legal precedent on topics like taxes, customs, excise taxes, and government revenue can be found in the Exchequer Reports, which record cases that addressed these topics.