SIO "^ Extents. [Ch.XlI. Pt. I. Sec. VIII. SECT. VIII. Costs. With respect to costs, the general rule is, as observed by Sir Wm. Blackstone («), that " the King (and any person suing to his use {b) ), shall neither pay nor receive costs ; for, besides that he is not included under the general words of the statutes relative to costs, as it is his prerogative not to pay them to a subject, so it is beneath his dignity to receive them." It seems that the statute 4-3 Geo. 3. c. 46. s. 5. which enacts, " that in every action in which the plaintiff shall be entitled to levy under an execution against the goods of any defendant, such plaintiff may also levy the poundage fees and expenses of the execution, over and above the sum recovered by the judge- ment," does not extend to the Crown. For none of the many statutes respecting costs and poundage have ever been held to extend to the Crown, where it has not been specially named ; and this statute has no words which would embrace the Crown more than the several statutes anterior to this : and besides^ the extent is not an action, but an execution (c). Some exceptions to the general common law rule, that the Crown is not entitled to costs, have however been justly in- troduced by the legislature ; and it would be but reasonable that the Crown should in all cases be entitled to its expenses^ which sometimes exceed the amount of the debt. I. The statute of extents, 33 Hen. 8. c. 39. s. 54. enacts, that " the King in all suits hereafter to be taken in or upon any obligation or specialties made or thereafter to be made to the King^ or any to his use, shall have and recover his just debts, costs and damages, as other common persons use to do in suits and pursuits for their debts." This statutfe does not it will be perceived relate to simple contract debtors ; even when their debts are rendered records by the inquisition on the commission to find debts : but is con- (a) 3 Bla. Com. 400. 1 Anstr. 50. (b) Stat. 24 Hen. 8. c. 8. 7 T. R. 367. Costs on 2uo Warranto. (c) See 7 T. R. 367. West, 238. 9 Ann. c. 20. i. 5. 1 Burr. 402, 407, 8. fined