270 Ea^tents. [Ch.XII. Pt.I. Sec.L With respect to a receiver of the King's money, the rights of the Crown are in some respects of a more peculiar nature; The general rule is, that if a man receive the King's money (as a collector of taxes, &c.), knowing it to be so, he may be treated as an accountant or debtor to the King, though he re- ceived the money bond fide without any, or under an insuffi- cient, appointment from the Crown : otherwise if he do not know it to be the King's money (a). The leaning is against constructive receipts of the King's money, therefore where A. being the receiver of the King's money, drew a bill on B. payable to the excise, expressing that it was the King's money, and remitted to B., who accepted the bill, an indiscriminate mass of bills and cash, not to answer the bill in question in particular, but upon a general running ac- count between A. and B. it was determined that B. could not be considered a receiver of the specific money of the King (6). In general, debts due from a receiver of the King's money, are on the footing of simple contract debts only, and are not records ; but in the case of collectors of taxes, debts due from them are, as before observed (c), sometimes to be considered as of record. In cases where bonds, bills of exchange or promissory notes, have been given to the Crown or its agents, it is frequently a most important matter of investigation whether or not either of the parties to such instruments can be considered a receiver of the specific money of the King, for the Crown never relin- quishes its claims on such receiver, and may issue an extent against him before the bill or note (and it seems before a bond {d whether given immediately to the Crown or not) has become due (e). This claim on the actual receiver of its money is however peculiar, and where the Crown holds bonds, bills or notes against parties who ^annot be considered re- ceivers of the specific money of the Crown, it is clear that such parties are not liable to proceedings by extent, &c. till the instrument be due (jT). And in a late case (g) it was held that (a) 11 Co. 92, a. Cro. EI. 545. 1 (rf) West, 45, 6 ; 271. Leon. 52. Lane, 23. Bingham on Ex- (e) See Bebb's Case, by Hughes; and ecutions, 206, &c. Stra. 978. West, c. 6. 3 Price, 75. (6) Bebb's.Case, reported by' Hughes. (/) See Ibid. (c) Ante, 2^. (g) 1 Wightw. 32. ^^^ 6 a plea
