S12 Ea:ienis. [Ch.XII. Pt.I. Sec.IX, SECT. IX. Poundage. At common law, poundage was not due on an extent. But it is enacted, by the 3 Geo..l. c. 15. s. S, that " All sheriffs who shall levy any debts, duties, or sums of money, whatsoever, except post fines, due or thereafter to become due to the King's Majesty, his heirs or successors, by process to them directed, upon the summons of the pipe or green wax, or by levari Ja- cias, out of the Court of Exchequer, shall from time to time, for their care, pains, and charges, and for their encourage- ment therein, have an allowance upon their accounts, of twelve- j)encc out of every twenty shillings, for any sum not exceeding one hundred pounds, so by them levied or collected ; and tli^ sum of sixpence only for every twenty shillings, over and above the Jirst one hundred pounds ; and for all debts, duties, and sums of money, except post fines, due or to become due to his Majesty, his heirs and successors, by process on Jicri facias and extent, issuing out of any of the offices of the Court of Exche- quer, the sum of one shilling and sixpence out of every twenty shillings, for any sum not exceeding one hundred pounds, so by them levied or collected ; and the sum of twelve pence only for every twenty shillings over and above the first one hundred pounds. Provided always, such sheriff shall duly answer the same upon this account, by the general sealing day of such Term, in which he ought to be dismissed the Court, or in such time to which he shall have a day granted, to finish his said accounts, by warrant signed by the Lord Chief Baron, or one of the Barons of the coif of the said Court for the time being, and not otherwise." And by section 13, " For preventing of oppressions and in- juries, w hich may happen to his Majesty's subjects, by the abuse of sherifts, bailiffs, and others,^ employed in levying and col- lecting any debts, duties, or sums of money, due or thereafter to become due to his Majesty, his heirs or successors, by pro- cess of the Court of Exchequer ;" it is enacted, that " No she- riff, under-sheriftj bailiff', or other person, employed in levying or collecting any of the said debts, duties, or sums of money, shall take, ask, or receive any fee, gratuity, or reward, whatso- ever,