case the king against johnson Qure if a judgement obtain by the king on a  penal statute for a fraud upon the revenue be discharge by a general pardon of  all offence misdemeanour and forfeiture except fraud misdemeanour and offence  in the collect pay or answer the revenue or any part thereof or any money due  or to be due and all forfeiture penalty and nomin pmas arise thereon   lev cro  car hard Mod information upon the statute of car c prohibit the importation of  several French commodity and among the rest lace under the penalty of one  hundred pound to be pay by the importer and fifty pound by the vendor and the  good to be forfeit the information set forth that a packet contain so many  yard of lace be import by the defendant from France and that be do conceal it  to hinder the seizure and that be do private sell it contra form to cause to  stand upon not guilty plead the king have a verdict and on the d of October  there come forth a general pardon in which be these word that the subject  shall not be sue or vex c in their body good or chattel land or tenement for  any matter cause or contempt misdemeanour forfeiture offence or any modern er  p other thing heretofore do commit or omit against we except all concealment  fraud corruption misdemeanour and offence whereby we or our late brother have  be deceive in the collection payment or answer of our revenue or any part  thereof or any other money due or to be due to we or receive for we or he and  all forfeiture penalty and nomin pmas thereupon arise and all indictment and  information or other process and proceed now depend or to be depend thereupon  the question now be whether this forfeiture be excuse by this pardon the  attorneygeneral argue that it be not because a interest be vest in the king by  the judgement and that no particular or general pardon shall divest it without  word of restitution so be Toomss case sand a who have judgement against  another and then become felon de see his administrator bring a to know facias  quare performance non to have the debtor plead that after the judgement the  intestate bang himself which be find by modern the coroner inquest return into  this court the plaintiff reply the Act of pardon but it be adjudge for the  defendant for when the inquisition be return then the debt be vest in the king  which can not be divest without particular word of restitution and which be  want in that Act of pardon the most proper word in the body of this pardon  which seem to excuse the defendant be the word offence but the same word be  likewise in the exception videlicet except all offence c in collect or pay of  money due to we and all forfeiture c now the conceal of forfeit good from  seizure be a offence except for it be a remedy for the king duty of which he  be hinder b the concealment it be true the first part of the pardon excuse all  misdemeanour commit against the king in his stand revenue but this exception  take in all concealment and fraud in answer of the revenue and this  information be principal ground upon fraud so that the exception ought to be  take as large for the king as the pardon itself to discharge the subject see    b No fraud tend to the diminution of the revenue be pardon for it except not  only all concealment in collect the revenue but other money due or to be due  to the king if therefore when the king be entitle by inquisition office or  record there must be express and not general word to pardon it and since this  fact be commit before the pardon come out and so find by the jury who verdict  be of more value than a inquest of office so that the king by this mean be  entitle to the good by record and that before the pardon for these reason it  can be revested in the party Pemberton sergeant and Mr finch contra the  question be what interest the king have by this verdict for as to the offence  itself it be within the body of the pardon for all misdemeanour and offence be  pardon and the exception do not reach this case for that except misdemeanour  in answer of the revenue now that which arise by a forfeiture can never be  take to be part of the king revenue because the revenue be proper a state duty  original settle on the king and the penalty to be inflict for this  misdemeanour can be a revenue because the court have not yet give judgement so  that it be uncertain what fine they will set and this appear more plain  because the king may assign his revenue but can grant over a penalty modern  the information be not ground upon any Act of parliament which establish the  revenue but for conceal of a thing forfeit to prevent the seizure thereof  which indeed may be a casual revenue as all fine be so that if this shall be  take as a offence commit against the king in deceive he of this revenue then  the first part of the pardon discharge all such offence and the exception  pardon none it be for these reason that the case can fall under any of the  word in the exception no not under these word videlicet money due or to be due  to the king because no money be yet due to he it be true the jury have find it  a misdemeanour which be finable but until the fine be set no money be due  because the court may set a great or less fine as they shall see cause and if  any other construction shall be make of this exception then every thing for  which a fine may be set be except and this will be to make the pardon signify  nothing for what be mean by offence and misdemeanour if they shall be pardon  and yet the fine modern er p arise thereon shall not but admit that all  offence relate to the concealment of collect of the revenue be except then  this revenue must be either antecedent or it must arise by the fine it be no  antecedent revenue this appear by the book of rate wherein the king state  revenue be set down and no mention of this so that the revenue to which this  relate must arise upon the offence and what a absurd thing be it to say that  all offence be pardon by one part of this general pardon and by the exception  none be pardon beside the information be not ground upon that part of the  statute which inflict a penalty upon the person who expose prohibit good to  sale for then they will sue for the fifty pound therefore it must be upon the  forfeiture which be express pardon and though there be a conviction yet  nothing be vest in the king before judgement because it may be arrest and  therefore Toomss case be in I oh wise applicable to this for the debt which be  due to he be actual vest in the king by the inquisition return here which find  he to be felon de see Adjournatur