and found with a precision and certainty which will enable the parties to traverse, and take a clear issue on them (a).

The Court possesses, in many instances, a discretionary power to protect its officers, when, without any fault on their parts, they are placed in a dilemma in consequence of any doubtful point of law. If, therefore, the sheriff have a fieri facias and an extent in his hands against the same party, and the operation of each be not clear, he should not proceed with the former, unless the plaintiff will indemnify him; and if the plaintiff refuse to do so, the Court will enlarge the time for making his return to the fieri facias, on an affidavit of the circumstances (b).

By the 28 Geo. 3. c. 37. s. 21. the Crown has a lien on goods and articles used in trades subject to the excise (c). And by the 43 Geo. 3. c. 99. s. 37. the goods of persons assessed to and owing the taxes therein mentioned, cannot be taken in execution, or assigned, &c. (though they may be seized for rent), unless the plaintiff in the execution, or the assignee, shall, before the sale or removal of the goods, pay the duties due for the year.

Lands.

The Crown has at common law, and by the statute 33 H. 8. c. 39. s. 55. a right to take in execution the lands of its debtor or accountant (d). As already observed (e), it seems that the sheriff may seize the defendant's lands under the extent, though his goods be sufficient to satisfy the debt.

With respect to the time from which the lands of the debtor are bound by the Crown debt, the general criterion and rule at common law seems to be, that the lien or claim obtains only from the time when the debt becomes of record, and is thereby presumed to be of public notoriety.

Debts of record always bound the land from the date of the record (f). The statute 33 H. 8. (g) puts bonds taken in the form thereby prescribed on the footing of statutes staple, and consequently such bonds so taken, bind the obligor's lands by

(a) West on Extents, 114. note c.

(b) 7 T. R. 174. 1 Taunt, 120. 16 East, 263.

(c) See Dougl. 416. 6 T. R. 437; Decisions on this statute.

(d) 3 Rep. 12. 4 Taunt. 334.
(e) Ante, 281.

(f) Gilb. Excheq. 88.

(g) c. 39. s. 50.

virtue of that statute, from the time they are executed (a). But other bonds and specialties only bind the party's lands, as at common law, from the time they become of record, under the inquisition on a commission. The same doctrine obtained. at common law, and in general still holds with respect to simple contract debts (b). However, even at common law, debts due from certain known public officers and accountants to the Crown, though not of record, bound the debtor's lands from the time they accrued due (c). And the statute 13 Eliz. c. 4. s. 1. extends this common law exception, by providing that debts due from the officers, collectors and receivers, &c. mentioned therein, shall bind their lands from the time when they entered into the offices.

By that statute" for the better security of the Queen's Majesty, her heirs and successors, against such as shall have the receipt and charge of the money and treasure of her Highness, her heirs and successors, it is declared and enacted, that all lands, tenements, profits, commodities and hereditaments, which any treasurer or receiver, in or belonging to any of the Queen's Majesty's Courts of the Exchequer, Wards and Liveries, or duchy of Lancaster, Treasurer of the Chamber, Cofferer of the Household to the Queen's Majesty, her heirs or successors, Treasurer for the Wars, Treasurer of any fort, town or castle, where any garrison is or shall be kept, Treasurer of the Admiralty or Navy, Treasurer, under Treasurer, or other person accomptable to the Queen's Majesty, her heirs or successors, for any office or charge, of or within the Mint, Treasurer or Receiver of any sums of money imprest, or otherwise, for the use of the Queen's Majesty, her heirs or successors, or for provisions of victual, or for fortifications, buildings, or works, or for any other provisions to be used in any of the offices of the Queen's Majesty's ordnance and artillery, armoury, wardrobe, tents and pavilions, or revels, customer, collector, farmer of customs, subsidies, imposts or other duties within any port of the realm, Collector of the tenths of the clergy, Collector of any subsidy or fifteen, Receiver-General

(a) 8 Rep. 171. 2 Rol. Ab. 156, 7. The King's execution on a bond assigned to him, relates only to the date of the assignment. Lit. 124, 5. Savil. 11.

Lane, 65.

(b) 1 Wightw. $4.

(c) See the cases cited, 1 Wightw. 36, &c.

of

of the revenues of any county or counties answerable in the receipt of the Exchequer, or in the Court of Wards and Liveries (a), or the duchy of Lancaster, Clerk of the Hamper, now hath, or at any time hereafter shall have, within the time whilst he or they or any of them shall remain accountable, shall for the payment and satisfaction unto the Queen's Majesty, her heirs and successors, of his or their arrearages, at any time hereafter to be lawfully, according to the laws of this realm, adjudged and determined upon his or their account (all his. due and reasonable petitions being allowed) be liable to the payment thereof, and be put and had in execution for the payment of such arrearages or debts to be so adjudged and determined upon, any such Treasurer, Receiver, Teller, Customer, Collector, Farmer, Officer or Accountant, as is before named, in like and in as large and beneficial manner, to all intents and purposes, as if the same Treasurer, Receiver, Teller, Customer, Farmer or Collector, upon whom any such arrearages or debts shall be so adjudged or determined, had the day he became first officer or accountant stood bound by writing obligatory, having the effect of a statute of the staple, to her Majesty, her heirs or successors, for the true answering and payment of the same arrearages or debts."

With respect therefore to debts due from the officers enumerated in this statute, they bind the land (if incurred at any time during the continuance of the office (b)) from the time of entering into the office (c), since the writing obligatory having the effect of a statute staple, mentioned in the statute, binds the land from the time it is entered into.

The enumeration of officers and receivers, &c. in the statute, is, it will be observed, very general. The words "treasurer or receiver of any sums of money imprest or otherwise,” are particularly so, but they do not mean any person who gets the King's money into his hands. Being introduced in the enumeration of certain known public officers, they must be confined to that class of persons; and therefore where it appeared that the party had received the King's money from the paymastergeneral of the forces, and not in any specific public character of

(a) Court of Wards and Liveries taken away, 12 Car. 2. c. 24. s. 1. . (b) 10 Rep. 55. West. 128.

(c) 1 Wightw. 34. 2 Leon. 90. West, 128, 9.

his own, he was held not to be within the meaning of the statute, and consequently that a bona fide purchaser without notice, after he received the money and before the inquisition, was protected (a). The general rule, therefore, clearly is, that debts due from persons not within the enumeration in the statute of Elizabeth, remain as at common law. It would be a serious hardship on purchasers, if an individual holding no office known to the public, to be an accountable office, might by casually receiving part of the King's treasure bind his land in the hands of a bona fide vendee without notice.

Mr. West observes (b), that simple contract debts are recorded by the inquisition under the commission. But whether they date of record from the finding of the inquisition or from the actual return of it into the Exchequer (whether before or after the day appointed for the return), or from the appointed return day, if then returned, does not seem to be decided." It appears that the debt would be of record from the time when the inquisition is returned and filed.

The Crown may take not only the legal estate, but estates, held by another in trust for the defendant, or an equity of redemption, to which he is entitled, even though the legal estate had never vested in the defendant, the mortgagor, but had been conveyed to the mortgagee by the trustees, in whom it had been vested in trust for him; but the mortgagee will be protected (c). This was the common law doctrine, and, in confirmation of it, the statute 13 Eliz. c. 4. s. 5. enacts, that "If any person or persons, accountant or indebted as is aforesaid, shall at any time after he or they shall become accountant or chargeable, as is aforesaid, purchase and buy, or cause to be purchased and bought, any lands, tenements, or hereditaments, and cause the assurance thereof to be made in the name of any other person or persons, where the same is indeed meant or intended to the use, profit, or behoof of such person, accountant or indebted, or of any other person or persons, and that the

same manner of purchasing, and secret uses, profits, or behoof, shall be found by office or inquisition, that then all and every lands, tenements, and hereditaments, so to be bought or purchased, or caused to be purchased, (as is before mentioned in this last proviso,) shall, by virtue of this Act, be taken, secured, and used for the satisfaction of the arrearages and debt of every such accountant or debtor, as is above mentioned, to all intents and purposes, as though the person or persons indebted, his or their account or farm, were thereof actually seised of such estate, that was conveyed to any person or persons, by any such accountant or debtor, or by his means, as is aforesaid; and that all sales to be thereof made by the Queen's Majesty, her heirs or successors, for satisfaction of such debt, or arrearages, as shall be found, as is aforesaid, to be due and owing to our said sovereign lady the Queen, her heirs and successors, shall be of the like effect, and be used and done in such like manner and form as is before expressed."

upon

Rents-service (a) and rents-charge (b), and tithes in the hands of lay impropriators, or leased for life, or for years (c), may be extended as part of the realty; but tithes in the hands of ecclesiastical persons, cannot be seized under the extent, though on the sheriff's return that the defendant is a beneficed clerk, process to the ordinary, or a levari facias to the bishop, may be issued (d).

It should also be observed, that copyhold lands, and leases of copyholds, cannot be taken in execution, even at the suit of the Crown (e). And though a term for years be extended as land, instead of being appraised as a chattel, as it may be, it is bound as a chattel only, from the award of execution, against a bona fide purchaser before that period (ƒ).

It will now be proper to consider the effect of the extent, where a stranger claims-1st, an interest and property in the lands of the debtor; or, 2dly, has a lien or claim on them, by virtue of a judgment, or other debt of record, or an execu

tion.

(a) H. 13 H. 4. Fitz. Avowry, 237. (b) 7 Co. 37. The previous arrears form of course part of the debts seized. Ibid.

(c) 3 Price, 223. 2 Manning, 541. (d) 2 Manning, 540, 1. See Tidd's

Pr. Index, tit. Fieri facias.

(e) Hardr. 432. Kitch. 123. Parker, 135. 1 Rol. Abr. 888. pl. 3. Quære, As to customary freeholds, 2 Manning, Pr. 541, 2.

(f) 8 Rep. 171. 2 Rol. Ab. 156, 7,