case attorneygeneral vers Elizabeth white executrix of James white in scacc if  the king debtor die he may pursue his remedy against his executor at any time  park a information of debt be exhibit in Trinity term on the that of June Geo  against the defendant for for the duty of gallon of brandy import by her  testator on the that of February precede on nil debet plead the jury find that  the testator import these brandy in the year and in comens er p cask contain  but twelve gallon each and that he before the duty pay which come to die to  wit on the that of February have make his will and his wife the defendant  executrix on this verdict it be insist on behalf of the defendant that since  by statuteVide stat Geo c sec term Rep a W m c sec the importation of brandy  in small vessel and cask not contain each sixty gallon at least be prohibit on  pain of forfeit the say brandy or value thereof c the king ought in this case  to have sue for the forfeiture and not by way of debt for the duty or custom  which will have be Payable in case the brandy have be fair import at least the  duty in this case arise ex fault from the unlawful import of the brandy in  small cask however the king may have dispense with the forfeiture and demand  the duty against the testator he can do so to charge the executrix against who  in this case debt be not maintainable and it be argue by Mr ware and Mr Bootle  counsel for the defendant that where good be absolute prohibit to be import  the importation occasion a forfeiture of the good which the king can not  dispense with comens that there be a wide difference between good on which a  duty be lie and a forfeiture give as a penalty for nonpayment of the duty and  good that be prohibit to be import and forfeit in case they be so in the first  case it be not much controvert but that the king may waive the penalty and  accept of the duty and if they be carry into the customhouse the duty may  there be accept but if prohibit good be carry to the customhouse the  forfeiture still continue when good be prohibit the intent of the law be that  no duty shall be pay for they because they be not to be import at all but if  upon the importation a duty may be accept instead of the forfeiture the  importation will be encourage and the intent of the lawmaker defeat but in  case the king can dispense with the forfeiture and take the duty he ought to  make his election to do so in the life of the party otherwise it will be high  inconvenient for as the king debt must be first satisfy it may happen after a  merchant have be dead twenty or thirty year and his executor have administer  pay all his debt and dispose of all his asset a claim may be set up for duty  upon good import which the executor have no knowledge of and can make no  defence against and every thing turn round or the executor ruin on pretence of  a devastavit the proceed by way of information for debt in the case of the  crown be introduce by sir Edward Northey when attorneygeneral for before the  information use to be find on the statute but if such proceed be likewise  carry on in the case of executor it must be much more mischievous especial in  case of this nature where the matter charge be a personal tort do by the  importer who offence die with his person and therefore in all case of penalty  forfeiture or wrong commit or do by any person no action lie for it against  his executor side keb SC side a action lie not against executor on stat Edward  c for not set out tithe the executor of the parson be not entitle to the  forfeiture give by the statute vern comens if the tenant be amerce in the  manor court and die before it be levy the amerciament be lose the reason be  because the tenant may have wage his law the manor court not be a court of  record in a action of debt for a fine or a amerciament in a leet the defendant  shall not wage his law because the leet be a court of record   light a more  roll Abr Leon lev debt lie not against executor where the testator may have  wage his law nor upon a award make upon a submission by the testator to a  reference although the award be in write and no instance or precedent can be  show where such a information be maintainable against a executor the attorney  and solicitor general e contra insist that the statute car c grant to the king  the duty of tonnage and poundage videlicet so much per tun on all wine import  c so that it be a duty for which the king may have debt and the subsequent act  which augment the duty be word in the same manner the statute W m c for  further supply c give and grant to the king the additional rate imposition  duty videlicet for every gallon d brandy import c two shilling now wherever  the commonlaw or custom create a duty debt lie for it per hale hard and it  must be the same where a Act of parliament create a duty when a statute enact  any thing for the advantage of another the person will have a remedy give he  by the same statute per holt CJ Mod comens er p thus on the stat Elizabeth c  the sheriff may have debt for his fee more roll Rep SC latch roll Abr salk a  salk and on the statute Edward c roll Abr Inst b for not set out tithe on the  stat c roll Abr c for the practice of physic in London without licence though  no such action be express give but it be chief object that by the proviso in  the stat W m c S if brandy be import in cask under gallon each it be forfeit  and then the action be not to be maintain for the duty to which it be answer  by Mr attorney that this prohibitory clause do not extinguish the duty but the  king may take advantage of either as he comens please it will not be say  because by the stat I whether c it be enact if any import or land good c  before duty pay or secure or be aid c be shall forfeit the good and double the  value that therefore the king can have no remedy for the duty and what  difference when such forfeiture be give in the same or some other Act and as  to what be say that the king shall make his election in the life of the party  n oh case be cite to warrant it in debt or assumpsit the executor may elect  either as well as the testator hale cite Mod which say if in a Act of  parliament there be a prohibitory clause and another which give a penalty a  information lie on the prohibitory clause and the party may decline to proceed  for the penalty debt be bring by the farmer of the custom on the stat James c  for the duty of poundage for good land without pay the custom roll Rep so upon  this very statute W m c it have be hold in this court that debt lie for the  duty chamberlain and Hobbs and again bunb a do who tam v Cooper Geo as to the  second point on which the most stress seem to be lie it must be admit that in  all case where money become due by contract or agreement with the testator a  action be maintainable on such contract against the executor unless where the  testator can wage his law so where the money grow due upon a default or  misdemeanour if reducedto a certainty by a matter of record c as for issue  forfeit by the testator or fine on he by justice at Westminster assize quarter  session commissioner of sewer bankrupt or steward of leet c Offic ex the  edition of wentworth executor print in be throughout refer to it be true no  action lie against a executor or administrator for any personal wrong or  injury to the person land or good of another as trespass battery false  imprisonment waste c comens nor upon a statute which give remedy by debt  against the testator himself for his misdemeanour as debt for a escape for not  set out tithe c ass dyer dyer roll Abr cro car sand b Inst off ex but the law  give further remedy against executor in the case of the crown than in the case  of a common person for as by the commonlaw the king have his remedy for any  thing due to he against the person land and good of his debtor   b Inst godb c  so if his debtor die he may pursue his remedy against his heir or executor  roll Abr and he may oblige the executor to give security for the king debt  before he administer roll so the king may have his remedy against the executor  for debt on simple contract for the executor can not wage his law against the  crown   light   so by the king account lie against the executor of his  accountant though not in the case of a common person for want of privity till  the statute saint Ann c S a whether c r   roll so where the testator be  Chargeable only to the king as a intruder trespasser for waste or other matter  that be of profit or value although not for a mere personal wrong Sav so for  the duty of prisage wine per Inst Bulst I more hard S c Dav Com dig b roll Rep  and as to the inconvenience foe executor or administrator in case a  information be bring against they after they have pay away all their asset to  satisfy other debt it seem not great than what in all case they must submit to  they must take the best care they can not to pay debt of a inferior before  those of a superior nature comens it be true that the king must be first  satisfy debt on record as judgement comens er p statute recognizance and it  will be a devastavit in the executor to pay other debt before he so obligation  to the king for they be of the nature of a statute staple by statute h c more  Brownl S c c and so debt for fine or amercement in the king court of record  off ex but debt due to the king which be not of record seem not necessary to  be satisfy before debt due to other person where there be no notice give of  the king debt as where money be due to the king for wood tin estrays c or f or  amercement in court baron or other court not of record off ex roll pl so debt  for arrear of rend from the king lessee off ex or due to person attaint or  outlaw if not find by office off ex so if in debt on bind the defendant be  outlaw before judgement till actual seizure this debt need not be first pay  salk or if debt be assign to the king lane and by the opinion of three baron  judgement be give for the king Thompson contraLord Mansfield declare in the  case of Hamble v Trott report by Cowper that so far as the tort itself go a  executor shall not be liable and therefore it be that all public and all  private crime die with the offender and the executor be not Chargeable but so  far as the act of the offender be beneficial his asset ought to be answerable  and his executor therefore shall be charge the present case certain fall  within this rule the testator act have be beneficial to his property therefore  his personal representative be responsible comens de term sanct mich geo two  in scacc