9. Gray has identified this case as McNeal v. Brideoak,
SCJ Rec. 1754, fol. 150 (Suffolk, Feb. 1754), in which the complainants, Ann and Mary McNeal of Dublin, proceeded as “Debtors and Accountants to his Majesty.” The action, described as a “Bill in Equity,” was dismissed and the complainants were allowed an appeal to the King in Council, of which no record has been found.
Quincy, Reports (Appendix) 470–471 note. Compare
Quincy, Reports
54. See
Min. Bk. 67, SCJ Suffolk, Nov. 1752, N–137; Feb. 1754, C–26. The Exchequer jurisdiction in question, either legal or equitable, arose from a writ known as
quominus, because the plaintiff made a fictional allegation that he was debtor to the King for the amount of his claim and was “by which less” able to meet his debt. The court acted by virtue of its power in matters affecting the royal purse. See 3
Blackstone, Commentaries
*45–46;
Plucknett, Concise History
160–161, 170. The Massachusetts court's refusal to act would seem to be a reflection more of its lack of equity powers than of any desire to disclaim the powers of Exchequer, conferred on it by statute. Act of 26 June, 1699, c. 3 §1, 1
A&R 370, set out, note
46
98
below. The writ of assistance was part of the Exchequer's common-law revenue jurisdiction, rather than an equitable process. See
Quincy, Reports (Appendix) 538–539; Brown,
Compendium 28–29; note
18 above; note
30
82
below.