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 Ch. XII. Pt. I. Sec. v.] ,Extents. 293 and found with a precision and certainty which will enable the- parties to traverse, and take a clear issue on them(fl). The Court possesses, in many instances, a discretionary pow- er to protect its officers, when, without any. fault on their parts, they are placed in a dilemma in consequence of any doubtful point of law. If, therefore, the sheriff have o, Jieri facias and an extent in his hands against the same party, and the opera-, tion of each be not clear, he should not proceed with the for- mer, unless the plaintiff will indemnify him ; and if the plaintiff refuse to do so, the Court will enlarge the time for making his return to the Jieri facias^ on an affidavit of the circum- stances (b). By the 28 Geo. 3. c. 37. s. 21. the Crown has a lien or^ goods and articles used in trades subject to the excise {c). And by the 43 Geo. 3. c. 99. s. 37. the goods of persons assessed to and owing the taxes therein mentioned, cannot be taken in ex- ecution, or assigned, &c. (though they may be seized for rent), unless the plaintiff in the execution, or the assignee, shall, be- fore the, sale or removal of the goods, pay the duties due for the year. Lands. The Crown has at common law, and by the statute 33 H. 8. c. 39. s. 55. a right to take in execution the lands of its debtor or accountant [d). As already observed [e), it seems that the sheriff may seize the defendant's lands under the extent, though his goods be sufficient to satisfy the debt. With respect to the time from which the lands of the debtor are bound by the Crown debt, the general criterion and rule at common law seems to be, that the lien or claim obtains only from the time when the debt becomes of record, and is thereby presumed to be of public notoriety. Debts of record always bound the land from the date of the record (/). The statute 33 H. 8. {g) puts bonds taken in the form thereby prescribed on the footing of statutes staple, and consequently suck bonds so taken, bind the obligor's lands by* (a) West on Extents, 114. note c. {(I) 3 Kep. 12. 4 Taunt. 334. ^ (6)7T. R. 174. 1 Taunt/ 120. 16 (c) Ante, 281. East, 263. (/) Gilb. Exoheq, 88. (c) See Dougl. 416. 6 T. R. 437 j (!,') c. 39. s. bO. Decisions on this statute. », virtue