against the extent, but also against the Crown debtor and his sureties Registration of Crown Debts. The Law of Property Amendment Act, 1859 (22 & 23 Vict. c. 35), s. 22, applies the provisions as to registration contained in the Judgments Act, 1839 (2 & 3 Vict. c. 11), and the Judgments Act, 1855 X (18 & 19 Vict. c. 15), to Crown debts. Now, by the Land Charges Act, 1900 (63 & 64 Vict. c. 26), s. 2, a judgment or recognisance, whether obtained or entered into on behalf of the Crown or otherwise, shall not operate as a charge on land, or on any interest in land, or on the unpaid purchase-money for any land, unless a writ or order for the purpose of enforcing it is registered under the Land Charges Registration and Searches Act, 1888 (51 & 52 Vict. c. 51), s. 5. This section applies to any inquisition finding a debt due to the Crown, and any obligation or specialty made to the Crown, and any acceptance of office from or under the Crown, as it applies to a judgment. Recovery of Crown Debts out of the Jurisdiction. The Crown Debts Act, 1801 (4! Geo. III. c. 90), ss. 1-4, provides that a copy of any account duly audited, declared or recorded in the Exchequer, or any judgment or decree of the Exchequer, may, on application by the Crown, be exemplified and transmitted, under the seal of the Court, to the Court of Exchequer in Ireland, where it is to be enrolled, and process issued against the person and the real and personal estate of the debtor in Ireland, and the inverse process is to be followed in the case of accounts and judgments in Ireland. The Queen's Remembrancer Act, 1859, s. 24 (p. 680), provides for the transmission of a copy of the record of any debt of record in the Exchequer, where the person or estate and effects of the debtor are in Scotland or Ireland, and for execution or other process thereon. As to service in any part of the United Kingdom in proceedings under the Inland Revenue or Customs Acts, see the Customs Consolidation Act, 1876, s. 248 (p. 724), and the Inland Revenue Regulation Act, 1890, s. 23 (p. 740). The latter section further provides for the punishment of persons, who fail to appear, by the High Court having jurisdiction in that part of the United Kingdom where process was served. See, too, the Crown Suits, &c. Act, 1865, ss. 37, 42, and below, p. 231. The East India Company Act, 1813 (53 Geo. III. c. 155), s. 111, which has not been repealed, provides for the recovery of Crown debts and the prosecution of other causes of action in India by proceedings at law or in equity by the Advocate-General of the Company. (See also, as to Crown debts in India, Secretary of State in Council of India v. Bombay Landing & Shipping Co., Ltd. (1868), 5 Bom. H. C. O. C. J. 23, and Judah v. Secretary of State for India in Council (1886), I. L. R. 12 Cal. 445.) Assignment of Debts to the Crown. 7 Jac. I. c. 15, provides that no debt shall be assigned to the Crown which did not grow due originally to the King's debtor or accountant bona fide; otherwise the assignment is to be void. (See Breadman v. Coales (1620), Hob. 253.) Apportionment of Crown Debts. The Crown is not bound by the Apportionment Act, 1870 (33 & 34 Vict. c. 35). (See Bishop of Rochester v. Le Fanu, [1906] 2 Ch. 513; 75 L. J. Ch. 743.) Arrest of Crown Debtor. The Debtors Act, 1869 (32 & 33 Vict. c. 62), does not apply to Crown debts, and therefore a Crown debtor can be arrested, as though that Act had not been passed. (A.-G. v. Edmunds (1870), 22 L. T. 667.) This was a case of a judgment debtor at the suit of the Crown, and the same principle was applied to an appellant in the House of Lords, whose recognisance to pay the respondents' costs had been estreated, in In re Smith (1876), 2 Ex. D. 47; 46 L. J. Ex. 73. Distress. The King will not seize any land or rent for any debt as long as the debtor's goods and chattels suffice to pay the debt and the debtor himself be ready to satisfy therefor. His sureties are not to be distrained upon as long as the principal debtor is sufficient, and when they have been called upon to pay, they may have the debtor's lands and rents, until they are satisfied, unless he can show a discharge. (25 Edw. I. (9 Hen. III., Ruff.), c. 8.) The King will not take over great distresses for his debts, nor will he distrain upon beasts of the plough if there are others, and the distress shall be released if the debtor provides a proper surety. (28 Edw. I. c. 12.) But see what is said below as to the power to take all a debtor's land and goods at once by an extent (pp. 193, 196, 197). Sheriff's Duties and Fees. When a sheriff or his officer or other person employed in collecting by process from any Court any debt due to the Crown receives from any person a sum due to the Crown, he shall give a receipt to such person, and at the next account shall procure the effectual discharge of such person. An officer of a sheriff receiving such sum is to account for it to the sheriff, and the latter is to give a receipt. In case of default, the sheriff and his heirs, executors and administrators shall be liable to pay any damages suffered by a debtor in consequence of such default. (Sheriffs Act, 1887 (50 & 51 Vict. c. 55), s. 11.) By sect. 20 of the same Act, a sheriff is entitled, in respect of all sums due to the Crown and collected by him under process of any Court, to an allowance of 1s. 6d. in the pound for every sum not exceeding 1007., and 1s. on each pound exceeding 1007. Where a sheriff seizes personal estate for any sum due to the Crown and dies, or is superseded before sale, and his successor sells the same, the poundage and fees are to be apportioned between him and his successor, on application, by a judge of the High Court. A coroner acting as sheriff is entitled to the same fees and poundage, by the Coroners Act, 1887 (50 & 51 Vict. c. 71), s. 15. It will be observed that sect. 20 of the Sheriffs Act, 1887, only gives the sheriff poundage on sums "collected" for the Crown. Apart from statute, the sheriff has no right to poundage or fees against the Crown. (See Lake v. Turner (1766), 4 Burr. 1981.) 3 Geo. I. c. 15, s. 3 (repealed by the Sheriffs Act, 1887, s. 39, and Sched. III.), gave him poundage at the above rates on sums "levied or collected" for the Crown, and under that provision it was held in R. v. Fry (1793), 3 Anst. 718, n., that a sheriff was entitled to his poundage, though the debt had been paid direct to the officers of the Crown and the levy had never been completed. (See also Alchin v. Wells (1793), 5 T. R. 470; R. v. Goodchild (1816), West on Extents, 237.) The word "levied " is omitted in the Act of 1887, so apparently these authorities no longer apply, and the sheriff is only entitled to poundage where he actually collects the Crown debt. This was the view taken by the Crown in the last case where the question arose, R. v. Edgcumbe (1898), not reported. The debt there was not collected by the sheriff, but a sum was accepted by the Crown by way of compromise. The Crown thereupon, while not admitting that the sheriff was entitled to anything, allowed him out-ofpocket expenses and certain other charges and poundage on the sum actually received by the Crown, but refused to allow anything to the under-sheriff. Where extents issued in two counties at once, and the debt was paid directly to the officers of the Crown, though upon the compulsion of one of the levies, the poundage was apportioned between the two sheriffs. (R. v. Fry (1793), 3 Anst. 718, n.) Where both the sheriffs seized, but the defendant paid the debt to one of them before a renditioni exponas issued to either, the one who received the debt was awarded all the poundage. (R. v. Barber (1796), 3 Anst. 717.) If the sheriff thinks himself entitled to any extra allowance, he must apply by motion, on which a rule may be granted to the persons interested to show cause. (R. v. Jones (1814), 1 Price, 205; R. v. Mainwaring (1815), 2 Price, 67; R. aux. Gardner v. Fereday (1817), 4 Price, 131.) The Court disallowed a sheriff's claim for an auctioneer's commission of 5 per cent. for selling goods by auction in R. v. Crackenthorp (1794), 2 Anst. 412, and similarly, in R. v. Jones (1830), 1 Cr. & J. 140; 9 L. J. (O. S.) Ex. 2, it disallowed the retention by the sheriff of a deposit of 57. paid by an agent of the Crown to indemnify the sheriff against the expenses of a sale by auction. CHAPTER III. PUBLIC ACCOUNTANTS. Recovery by the Crown of Balances and Interest. THE Public Accountants Act, 1800 (39 & 40 Geo. III. c. 54), provides (sect. 1), that where public accountants die, or go out of office, indebted to the Crown in respect of that office to the amount of 5007. or upwards, the proper officer is to compute interest at 5 per cent. on such sum from a period of three months after the accountant's going out of office, or twelve months after his death, and give him or his representatives notice of the total amount of money and interest due, which may be recovered by the Crown as a debt. Such accountant or his representative may, however, apply by motion to the Exchequer within six months after the notice by way of appeal against the charge for interest, but such appeal is not to prevent or delay the Crown's suit for the balance, exclusive of interest. After the expiration of such six months, or on failure of such appeal, interest is to be further computed up to such date and be added to the original sum due (sect. 2). The whole sum due, including the interest, so far as such sum and interest are unpaid, is also to bear interest (sect. 3). Sureties are not to be charged with interest until they have been called upon to answer for their principal's default (sect. 8). Balances due from officers of their respective Departments are to be recovered by the Inland Revenue Commissioners, the Customs Commissioners and the Postmaster-General (sect. 12). The Crown may control, suspend, or prevent process against any public accountant, but the Treasury must make a return of such cases to both Houses of Parliament within fourteen days after the commencement of every session (sects. 15, 16). By sect. 11, the Treasury may allow public accountants interest at 5 per cent. on sums of 500. and upwards advanced by them for the public service and remaining due to them on the balance of their accounts, not being accounts current. A more flexible provision is contained in the Exchequer and Audit Departments Act, 1866 (29 & 30 Vict. c. 39), s. 41, whereby every |