A legal opinion discussing the jurisdictional distinctions between the Court of Exchequer and the Staff of Government court in the Isle of Man. The author expresses uncertainty about the proper separation of these courts, noting that officers hold seats in both and proceedings are sometimes recorded interchangeably in the Exchequer Book. The opinion concludes that the Court of Exchequer has jurisdiction over revenue and fiscal matters including tithes, while the Staff of Government has jurisdiction over appeals and complaints against inferior courts.