266 Ea:tents. [Ch.XILPt.I.Sec.L acknowledged according to the statute of the staple at West- minster had, at any time before the making of that Act, been taken, used, exercised, and executed against any lay person.'* This statute, it will be remarked, gives the effect of records to those bonds only which are made for any cause concerning the King, and in the form therein prescribed ; and it is, there- fore, doubtful whether an obligation to the King, not saying
- hcered^ vel exec, ' sm/^,' is within the statute (a). It is, however,
held, that a bond to the King, to be paid " to his heirs or successors,'* or conditioned " to account for monies received either on account of the excise, or on the private account of the obligee" or with a condition for causes touching the King, •without shewing by what particular authority, or officer of the Crown, it was taken, is within the statute {b). And where the bond is within the statute, the remedy by extent is given to the King, though the bond be made not to him, but to another for his use (c) Debts due from tax-collectors have, in certain cases, the effect of debts of record, it being enacted, by the statute 43 Geo. 3. c. 99. s. ^l. that " whenever any money of the duties therein mentioned shall be detained in the hands of any col- lector, and the same or any part thereof cannot be recovered by or under the warrant or authority of the respective commis- sioners, or the said respective commissioners shall neglect to issue such warrant, then such part thereof which cannot be so recovered, which shall have arisen from the said duties, shall be recoverable as a debt upon record to the King's Majesty, his heirs and successors, with all costs and charges attending the same." With respect, however, to simple contract debts, and bonds, and other specialties, not within the statute of 33 Hen. 8. the iirst step towards rendering such debts and bonds, records, on which an extent may be issued, is the issuing a commission, ( (which seems to be necessary as well by the equity of the sta- (a) Moore, 193. 1 Anderson, 129. Cornwall to the Prince, is within this Com. Dig. Dette, 9. statute ? (J)) Bunb. 58. 2 Brown, Pari. Cases, (0 4 T. R. 413, 4. Bonds given by 575. Lill. Ent. 423. West's Appen- governors of proprietary colonies, for dix, 323. It is a qucpre whether a bond observing acts of trade, should be given to the King, with condition to answer in pursuance of the statute of Hen. 8. «nd pay the revenues of the duchy of 1 Chalmers» Coll. Op. 259. tute
