coke b sir thomas cecil case mich and Elizabeth in the exchequer a seize of a  manor agree with b to exchange diverse parcel thereof with he for land of b  situate in the same town before any exchange perfect a convey the manor and  the land of b by the special name of b by deed indent and enrol to the queen  her heir and successor and covenant that he be seize in feesimple of the manor  and of the land late b s and a be bind to the queen in a obligation to perform  the say covenant among other a before that time have exhibit a English bill in  the exchequer Chamber contain the matter aforesaid and the land parcel of the  manor intend to be give in exchange to b be of great value than the say land  of b so that the queen be not deceive in the value which land parcel of the  manor pass to the queen by the conveyance of the manor and the covenant and  obligation of a be break a in his bill rely on stat h which allow any person  of who any such debt or duty be c to show in bar or discharge good and  sufficient cause and matter in law reason or good conscience c process be sue  against a on the say bind out of the exchequer and a pray by his say bill to  be relieve upon the Act and a be relieve accord by the word of the Act the say  court c shall have full power and authority to accept c and whole and clear to  acquit and discharge all and every person c the exchequer Chamber may well  upon the say English bill although the suit be by process at the commonlaw in  the court of exchequer before the baron make a decree in the case for to this  purpose they be but one court the h c S extend to all the king debt and  process thereupon as well at the commonlaw as upon that Act although the  obligation be make for performance of covenant yet after it be break it be a  debt due to the king by obligation within the Act sir Thomas Cecil be seize of  the manor of Strickston in the county of Northampton do enter into  communication with one foster to exchange diverse parcel thereof with he for  certain land which the say foster have in the same town and before any  exchange perfect sir Thomas do convey the say manor and the say land of the  say foster by the special name of the say foster by deed indent and enrol to  queen Elizabeth her heir and successor and covenant with the queen that he be  seize as well of the say manor as of the say land late foster of a good estate  in feesimple c and the say sir Thomas be bind to the queen in a obligation of  ten thousand mark to perform the say covenant among other and the say sir  Thomas have before that time exhibit a English bill in the exchequer Chamber  contain the matter aforesaid and the say land parcel of the say manor intend  to be give in exchange to foster be of great value than the say land of the  say foster so that the queen be not deceive in the value which land parcel of  the manor pass to the queen by the conveyance of the manor and nevertheless  the covenant and obligation of the say sir Thomas as to that be break and  forfeit by the rigour of the law coke a but the say sir Thomas in his bill do  rely on the stat of a hard Inst   b post a b lane Benl light Rep a h c by  which it be enact that if any person of who any such debt or duty be or at any  time hereafter shall be demand allege plead declare or show in any of the say  court good perfect and sufficient cause and matter in law reason or good  conscience in bar or discharge of the say debt or duty or why such person or  person ought not to be charge or Chargeable to or with the same and the same  cause or matter sufficient prove in such one of the say court as be or they  shall coke report b er p be implead sue vex or trouble for the same that then  the say court and every of they shall have full power and authority to accept  judge and allow the same proof and whole and clear to acquit and discharge all  and every person and person that shall be so plead vex sue or trouble for the  same any thing in this present Act before mention to the contrary  notwithstanding c and that process be sue against he on the say bind out of  the court of exchequer upon which Act of parliament and the matter aforesaid  be as be suppose good perfect and sufficient cause and matter in reason and  good conscience within the say Act to discharge he of the say bind the say sir  Thomas by his say bill pray to be relieve and thereupon he have a commission  to examine witness to prove the matter of his bill to be true which be return  and publish and upon the bear of the cause in court in the exchequerchamber it  appear by the testimony of diverse witness that the plaintiff have make direct  proof of all the part of his bill and now in this term and Elizabeth diverse  question be move touch this matter and the principal be if the branch of the  Act extend to any debt mention in the say Act for which the king have remedy  by the commonlaw or to such debt and such case only for which the say Act give  a remedy to the king which he have not before if the court can make a  discharge by decree on this English bill within the intention of the Act and  as to the first it be to be know that diverse branch of the Act be to be  consider the Act make all obligation to the king in nature of a statute staple  another branch give the suit to the king although the obligation have be make  to another to the use of the king that the king upon suit upon every  obligation make or to be make shall recover damage and cost the statute give  remedy to the king for recovery of his debt or duty c by capias extend sad  subpoena attachment and proclamation of allegiance if need be or otherwise as  to any of the court it shall by their discretion be think expedient for the  speedy recovery of the king debt there be a clause a this clause be in the  that section and be accompany by the words so always that the king suit be  take and commence or process award for the say debt at the king suit before  judgement give for the say other person or person upon the construction of it  a great difference of opinion have be and still be entertain in  attorneygeneral v Andrew hard it be decide that a judgement and execution  execute by elegit before any suit or process commence by the king shall be  prefer to the extent of the king issue on a bind debt hear date before the  subject judgement and assign to the king before the subject execution for the  ita quod be consider as make a condition precedent and a limitation in Uppom v  sumner black Rep and Rorke v dayrell TR it be decide that the crown be extent  come too late after the defendant good be seize in execution on a judgement at  the suit of a subject but before sale in the exchequer the same point be  decide in favour of the crown king v Allnutt east king v sloper price vide  Thurston v mill east Bac Abr prer e execution king Tidds practice that edit  coote on mortgage vide swain v Morland b and b S C b more that the property be  alter by a sale under a be made fa and that the sheriff be bind to pay the  proceed over to the plaintiff although after the sale a extent be deliver to  he about fifty section of the stat h be now entire obsolete by the abolition  of the several court to which they relate about twentyfive more affect only  the king auditor collector and other revenue officer or the process in the  exchequer and duchy court which have survive the other four these provision be  original adapt to they all such in particular as sect usual call in the  exchequer the statute of equity and which empower the judge to admit any  matter of equity in discharge of any debt to the king about seven section only  sect contain general provision extend to all the king subject and be  applicable to all the king court as well as to his court of revenue where the  subject of they fall under consideration per gold I in deliver the judgement  of the court Uppom v sumner black Rep a that the king shall be prefer in his  execution before common person the heir who claim coke report b er p by the  gift of his ancestor shall be bind to pay the king debt due before or after  the gift coke b by judgement recognizance obligation or other specialty and  shall bind the land also to the king debt against the issue in tail then come  the say proviso whereof the question do arise provide always and be it enact  that if any person c ut above and it be object that it shall extend only to  such case in which remedy be give to the king by this statute as where a bind  be make to the use of the king or charge the issue in tail or to charge the  heir who claim by gift before the debt accrue c there because the statute give  the king a remedy which he have not before this branch give the party so  charge by this Act a plea to discharge he either by matter of bar in law or in  good conscience and that be strong enforce by the conclusion of this proviso  for the conclusion be as it appear before any thing in this Act before mention  to the contrary notwithstanding so that the sense be that the party may take  any matter in law or good conscience notwithstanding any thing contain in this  Act which be as much as to say that this Act shall be no impediment to it but  in our case the king have a remedy by the commonlaw and therefore this proviso  shall not help he as to that it be answer and resolve by the court that the  say sir Thomas Cecil on the matter aforesaid be to be relieve by the aid of  this proviso for the say Act of h have give a benefit and advantage to the  king in make every bind make to the king in nature of a statute staple in give  remedy to the king himself for obligation make to other to his use to recover  cost and damage in sue of execution for all his debt in charge the issue in  tail and the heir who have the land of the gift of his ancestor and therefore  it be the intent of the Act to gratify the subject that where a new provision  be make for the levy of the king debt in a more speedy and beneficial manner  than the king have before the subject also shall have some new benefit which  he have not before and that be to discharge himself by matter allege to be a  discharge in good conscience also this proviso do not only give benefit to he  who have matter in good conscience but also to he who have good perfect and  sufficient cause and matter in law reason and then come good conscience and  without question the first word cause and matter in law shall extend to all  the king debt and process thereupon as well at the commonlaw as upon this Act  and the conclusion of the say branch make not against it for the sense of it  be that he may plead matter in law or good conscience and that nothing contain  in the say Act shall be a impediment to it and so it be hold in the like case  on the like word in the second save of h cap of use in Chenies case coke a  where the proviso save the right c of c as if the Act have not be make and  there the case be that the lessor do feoff the lessee to the use of other in  which case if the statute have never be make the term have be merge at the  commonlaw but Trin Elizabeth t be resolve that the term be save and the same  exposition make of the word as before also these notable precedent be cite  which be resolve in the exchequer by the baron of the exchequer upon  conference have with the two chief justice one in the case of sir William  Herbert in Trin Elizabeth who be relieve on the say branch of the say Act for  matter in equity because in a to know facias against he as heir to Matthew  Herbert his father on a recognizance acknowledge to king e by the say Matthew  the sheriff return to know to make and upon his default judgement be give as  you may see in Matthew Herbert case in the three part of my report and because  in truth he be never summon and have good matter if he have notice thereof to  plead in discharge of the say recognizance because he have no land by descent  from his father nor any land from he after the recognizance acknowledge all  which he show in certain in a English bill in the exchequerchamber upon which  upon conference have by sir Roger manwood and the other baron with the two  chief justice by decree he be discharge of the say recognizance c another case  cite wasThomas duke of Norfolk be attaint by parliament year h and king e sell  to sir Edward rous diverse timbertrees grow upon the possession of the say  duke in Suffolk and sir Edward be bind in a obligation to king Edward for  payment of certain money at a certain day for the say tree and before the day  of payment and before the say sir Edward cut down any of the coke report b er  p say tree Edward die and at a parliament hold year Reg mark it be declare by  parliament that the say attainder of the say duke be void for which cause the  say sir Edward can never enjoy the say tree accord to his bargain and in a to  know facias in the exchequer on the say obligation against the heir and  terretenant of sir Edward year Elizabeth they appear and plead all the say  matter in equity in bar and discharge of the say obligation in a Latin plea in  the exchequer and upon good consideration of the stat of h by the baron and of  the say plea at last after it have depend long it be resolve by the baron that  the defendant be to be relieve within the say Act and that the defendant may  well plead it in bar and thereupon Popham the attorneygeneral see the opinion  of the court beyond attendance non vult both which precedent I show to the  justice and accord it be resolve by all the justice of England who meet  together to give their opinion in the say case that sir Thomas Cecil be to be  relieve upon the say matter in coke b equity within the purview of the say  branch of h and second that the court of exchequerchamber may well upon the  say English bill although the suit be by process at the commonlaw in the court  of exchequer before the baron make a decree in the case for to this purpose  they be but one court then it be move if the next proviso next follow after  the branch concern the equal charge of land liable to the king debt in the  hand of every owner and possessor that some of they shall not be charge only  but all entire if that extend to all the king debt and to all execution for  the levy of they as well at the commonlaw as on the say Act and it be resolve  by they that the say branch do extend to all execution for the king debt as  well at the commonlaw as on the say Act and that all shall be equal extend by  force of that branch accord to the purview of that Act it be also resolve that  although the obligation be make for performance of covenant yet after that it  be break as it be in the case at bar at the time of seal and delivery thereof  that it be a debt to the king by obligation within the Act