296 Ea^te7its. [Ch. XII. Pt. I. Sec. V. his own, he was held not to be within the meaning of the statute^ and consequently that a bond Jide purchaser without notice, ^fter 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 bond Jide vendee without notice. Mr. West observes (i), that simple contract debts are re- corded 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 jreturn 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 re- demption, 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 con- firmation 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, account- ant or indebted, or of any other person or persons, and that the (rt) Wightw. 44. 29S. Order for sale of Lands; that Court (6) On Extents, 129. will protect mortgagee and how ; and 1 (c) Godb. 289. Hardr. 495. Forest's Price, 207. Cannot be taken in execu- Rep. 1 62. Price's P; 207. Rex c. tion at the suit of a subject, 8 East, Smith, in Su^'dcn, V, and P. Stcposl. 467. same