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 Pleas At this point, the Exchequer of Pleas formally ceased to exist. The Exchequer's position as a court originally came from an informal process of argument between the king and his debtors as to how much money was owed; by the 13th century, this had evolved into formal court proceedings. Therefore, its initial jurisdiction, as defined by the Statute of Rhuddlan, was as a court where only the king could bring cases. The Exchequer became the first "tax court", where the king was the plaintiff and the debtor the defendant. The king was represented by the Attorney General, allowing him to