coke a the lord Anderson case Trin Elizabeth in the exchequer tenant in tail  of the manor of d become bind in a recognizance to I S which recognizance  afterward come to the queen by the attainder of I S for high treason tenant in  tail die and the issue in tail alien the land good fide the queen can by force  of stat h c S extend the manor of d in the hand of the alienee and resolve at  commonlaw if tenant in tail become indebt to the king by judgement  recognizance obligation or otherwise and die the king can not extend the land  in the seize of the issue in tail for the king be bind by the stat de gift  conditional the h c extend only to judgement recognizance obligation or other  specialty therefore if tenant in tail be in any other manner indebt to the  king and die the land in the seize of the issue in tail shall not be extend by  virtue of that Act if tenant in tail become indebt in one of the way within  the Act and die the land can be extend only in the seize of the issue in tail  and not in the seize of the alienee to who it have be good fide alien before  any process or extent the h c extend only to debt original and immediate due  to the king by judgement recognizance obligation or other specialty and not to  debt which be due to subject and do belong or accrue to the king by reason of  attainder gift outlawry c between the Lord Anderson chief justice of the court  of common plea and Sibthorpe of the middle temple a question be move upon the  branch of the say Act of h cap that be to say that all manor land c which now  be or that hereafter shall come or be in or to the possession or seize of any  person coke report a er p to who the same manor land c have heretofore or  hereafter shall descend c in feesimple or fee tail c by or after the decease  of any of his or their ancestor or ancestor as heir or by gift of his ancestor  who heir he be which say ancestor or ancestor be be or shall be indebt to the  king or to any other person to his use by judgement recognizance obligation or  other specialty that then in every such case the same manor land e shall be  and stand by authority of this Act from henceforth charge and Chargeable to  and for the payment of the same debt if tenant in tail of the manor of d be  bind in a recognizance to I S which recognizance afterward come to the queen  by the attainder of I S of high treason and afterward tenant in tail die and  the issue in tail alien the land good fide if the queen may extend the manor  of d in the hand of the alienees and in this case four point be resolve by the  baron on conference have with Popham chief justice and diverse other justice  it be resolve that before the say statute of h if tenant in tail of land  become indebt to the king by judgement recognizance obligation or otherwise  and die the king shall not a f n b c a extend the land in the seize of the  issue in tail for the king be b   a   b   a post a b Plowd b a b b b a roll  Rep b bind by the stat de gift conditional as it be adjudge in Plowdens  commentary in the Lord berkeleys case in the principal case and therewith  agree as to the point in question the resolution of the court in the exchequer  and of the court of surveyor in the case of brown father of justice brown as b  it be report in Plowdens commentary b so one point well resolve in which there  be variety of opinion in our book vide ass p e king f n b a b dly it be  resolve that if tenant in tail become indebt to the king by the receipt of the  king money or otherwise unless it be by judgement recognizance obligation or  other specialty and die the land in the seize of the issue in tail by force of  the say Act of h shall not be extend for such debt of the king for the stat of  h extend only to the say four case and all other debt remain at commonlaw it  be resolve that if tenant in tail become indebt to the king by one of the four  way mention in the say Act and die and before any process or extent the issue  in tail good fide alien the land in tail that now this land shall not be  extend by force of the say Act of h for as it appear by the word of the say  branch it make the land in the possession or seize of the heir in tail only  liable against the issue in tail and not to the alienees for the effect of the  purview as to that purpose be that all land which shall be in thepossession or  seize of any person to who the same shall descend in fee tail as heir who  ancestor be indebt to the king c that then in every such case the same land  shall be charge with the king debt so that by the express purview of the Act  the land shall be only extend so long as it be in the possession or seize of  the heir in tail for the Act say that in every such case the land shall be  charge and forasmuch as the land against the issue in tail be not extendable  before the say Act the king have the benefit to extend it in the possession of  the heir in tail which he can not before but the king can extend in the hand  of the alienees for the stat do not extend to it and the maker of the Act have  reason to favour the purchaser farmer c of the heir in tail more than the heir  himself for they be stranger to the debt of the tenant in tail and they come  to the land good fide and on good consideration there be another clause next  follow the say branch the effect of which be and that our sovereign Lord his  heir and successor shall not be bar delay c to demand and receive their just c  debt against any of his subject as heir or heir c if any such person or person  shall say or allege that they have no land c but only entail or give to they  by any of their ancestor to who they be heir so that by this clause also the  intent of the maker of the Act appear that the heir in tail shall be only  charge with the king debt but land in feesimple be extendible at the commonlaw  in who hand soever they come and therefore as to they the statute be but  explanatory old law but as to estate in tail it be introductivum new law  against the issue in tail and that in the coke report a er p case at bar make  the difference of the say case coke a although both he join to either in one  and the same sentence and Popham chief justice say that so it have be resolve  in the exchequer before that time in the case of sergeant Nicholls father of  the sergeant that now be that the land in the hand of the purchaser of the  issue in tail shall not be extend by the say Act of h for the debt that the  father of the issue in tail owe to the king by one of the four way mention in  the Act but be discharge by the opinion of the court of exchequer it be  resolve that forasmuch as the say debt in the case at bar be original due to a  subject that such debt be not within the say Act of h to charge the land in  the possession or seize of the heir in tail for the say Act as to charge land  entail against the issue extend only to debt original and immediate due to the  king by judgement recognizance obligation or other specialty for the word be  indebt to the king and or any other to his use by judgement c which be intend  to be a light Rep immediate debt and not to debt which be due to subject and  do belong or accrue to the king by reason of attainder outlawry forfeiture  gift of the party or by any other collateral way or mean for which the statute  of h have a clause a little before the say branch for the short and general  manner and form of plead in such case for the recovery of they in the court  mention in the say Act on the king part sure that the party such a year and  day do give the same debt to the king or be attaint outlaw or other offence  forfeiture deed act or thing commit or do by reason whereof the say debt do  accrue and ought to remain come and be to the king so that the several manner  of pen of these two branch manifest the intention of the maker of the Act to  prefer immediate debt due to the king by judgement c before debt of the  subject which accrue to the king by assignment attainder outlawry c and the  reason be because debt due immediate to the king by judgement recognizance  obligation or other specialty be in their nature high and may he better know  and find upon search than debt due to subject also when I n be indebt to I S  by judgement recognizance obligation or other specialty and afterward I S be  outlaw c by which the debt come to the king by the outlawry c in that case it  can property be say that I n be indebt to the king by judgement recognizance  obligation or other specialty for by they he be indebt to I S and I S by his  outlawry which be the king title have forfeit they to the king so that by  force of the judgement c and outlawry the debt do belong to the king and the  word of the Act be indebt to the king or any other to his use by judgement c  so that the debt either ought to be immediate to the king himself or if it be  to any other than the kin it ought to be original to the use of the king coke  b and that it be not when the debt be original due to a subject to his own use  and afterward forfeit to the king by a subsequent act and so it be resolve  that for such debt the queen shall not extend either against the alienee of  the heir in tail or against the heir in tail himself for such debt be not  within the say Act of h as to charge the heir in tail and so remain at the  commonlaw as debt immediate due to the king which be not due by judgement  recognizance obligation or other specialty as have be say before