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 288 Ea:tents, [Ch.XII. Pt.I.Sec.V. seized on a levari by the King for the debt (a). But in the case of tenants in ccmimon, the cattle of one going upon the land cannot be taken for the Crown debt due from the other (b). With respect to the powers of the extent, in case the de- fendant's goods have been already taken or seized in execution on 2L fieti facias, &c. at the suit of a subject, the statute 33 Hen. 8. c. 39. s. 74«. enacts, that " if any suit be commenced or taken, or any process be hereafter awarded for the King, for the recovery of any of the King's debts, that then the same suit and process shall be preferred before the suit of any person or persons : and that our said Sovereign Lord, his heirs and successors, shall have first execution against any defendant or defendants, of and for his said debts, before any other person or persons, so always that the King's said suit be taken and commenced, or process awarded, for the said debt at the suit of our said Sovereign Lord the King, his heirs or successors, before judgment given for the said other person or persons." The general common law rule is, that even a prior seizure under a Jleri facias, does not operate or render the execution complete against an extent; though a sale previous to the fiat or teste of the extent, will secure the subject's right (c). Not- withstanding the above section, it is clear therefore that if the Crown suit be commenced or the fiat for the extent be made, before judgment be given for the subject, the Crovn pro- cess shall be preferred [d). And the word " debt," in the above section, includes a " penalty" due to the Crown. Therefore in Butler v. Butler (<?), it was decided that process sued out by the Crown against a defendant to recover penal- ties, upon which judgment for the Crown is afterwards ob- tained, entitles the King's execution to have priority within the statute, before the execution of a subject, whose execution had .issued and been commenced on a judgment recovered against the same defendant prior to the King's judgment, but subsequent to the commencement of the King's process : the King's writ of execution having been delivered to the sheriff (a) Lane, 91. 16 Vin. Ab. 519, tit. 125. Gilb. Excheq. 90. 16 East, Prero^iive, I. 264, 5. (A) Ibid. 2 Rol. Abr. 457. Lord {d) 1 East, 338. Raym. 308. {*) Ibid. (f) I>ypr, 67, b, margin. Parker, before