Chancellor of the Exchequer when James Callaghan was the first chancellor to break with tradition when he used a newer box. Prior to Gladstone, a generic red Despatch Box of varying design and specification was used. The practice is said to have begun in the late 16th century, when Queen Elizabeth I's representative Francis Throckmorton presented the Spanish Ambassador, Bernardino de Mendoza, with a specially constructed red briefcase filled with black puddings. In July 1997, Gordon Brown became the second chancellor to use a new box for the Budget. Made by industrial trainees at Babcock Rosyth Defence Ltd ship and submarine dockyard in Fife,
Exchequer of Ireland Lord High Treasurer was able to hear any case in the Exchequer of Pleas, and was also tasked with maintaining and increasing The Crown's revenue in Ireland. The Collection of Revenue Act 1795 transferred his powers to the Lord High Treasurer of the United Kingdom; with the unification of Ireland and Great Britain, an additional Treasurer was no longer needed. The next most important figure was the Chancellor of the Exchequer of Ireland, who acted as a check on the Treasurer and sat during court hearings. In court, he was assisted by the three Barons of the Exchequer of Ireland;