Ch.XII. Pt.I. Sec.VIJL] Extents, sil fined to debts by bond or other specialty oi'iginally made to the King or to any one to his use {a), 2. In all cases where lands are sold by virtue of the 25 Geo. 3. c. 3.5. the monies produced by the sale are as we have just seen " to be applied towards discharge of the debt due to the Crown, and of all costs and expenses which shall be incurred by the Crown in enforcing the payment of such debt." It is frequently therefore important for the Crown that the defend- ant's lands should be seized and sold under the extent, and, as before observed, if the defendant apply to pay the debt into Court, he must pay costs too, if, under the circumstances, the Crown would on succeeding be entitled to sell the party's lands. But the Court will not compel him to pay costs into Court with the debt, if the goods seized, on the sale whereof no costs are in general allowable, be sufficient, though there be lands also ; because it is a rule that the defendant's lands shall not be sold if the^ goods are sufficient, and the Court will not make an exception to this rule merely that the Crown may get its costs {b). It seems that the Crown may, by extending its debtor's lands only, secure its costs, though the defendant is amply supplied with goods. On the sale of lands under an extent, the sheriff is not en- titled to poundage (r), and therefore it cannot constitute an item of costs payable by the defendant to the Crown. 3. By the statute 43 Geo. 3. c. 99. s. 41. collectors of taxes- are in certain cases liable to costs in proceedings at the suit of the Crown. A Crown solicitor's bill of costs may be taxed (</), by the de- puty remembrancer {e). If costs are levied when not due, the Court will on motion order them to be refunded {/), («) 1 Price, 434. But when the (c) Post, 312, 314. Court grant any indulgence, they some- (rf) West, 230. times make it a condition that costs shall (e) 3 Price, 280. be paid. Hardr. 136. {/) I Price, P, 448. (A) Ante, 309. SECT. I
