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 Chester Exchequer of Chester The Exchequer of Chester was a fiscal court based in the County Palatine of Chester. In 1071 the Earldom of Chester was created, and due to the Earldom's size it ruled Chester almost entirely independently as a County Palatine. This arrangement necessitated a large number of officials, including several "barons" who specialised in the financial administration of the County. These gradually became a fiscal court, made up of the "Barons of the Exchequer", in a similar arrangement to that at Westminster. The earliest records of this organisation come from 1121, when the Earl granted various charters to