Brassey v dawson bankrupt landtax S c Str I S collector of the land tax become  a bankrupt but before Commission be take out the defendant by virtue of a  warrant from the commissioner of land tax take his good W Kelynge in execution  the next day a Commission of bankruptcy be have and assignment make to  plaintiff who have bring trover against Dawson who have the good in execution  as above upon trial wear Raymond c I two question arise for opinion of court  whether the good be bind from the first Act of the bankruptcy or from the time  of sue out the Commission and dly whether the king prerogative be include  within the general rule sergeant W Kelynge er p darnel insist that by  assignment the assignee have a property by relation from the time of the  bankruptcy that this be a general law and bind all party and cite the case of  Andrews and sir Matthew Decker pasch g lev Philips and Thompson sergeant Eyre  content before assignment the property be not divest but remain in the  bankrupt that execution in this case be in nature of a extent at the suit of  the crown which can be defeat by any matter ex post facto that this be by  virtue of the king prerogative who shall be prefer in his debt that this  prerogative be by the commonlaw and be not take away or abridge by any Act of  parliament that neither statute merchant nor staple nor a bankruptcy mention  the king and therefore he be not bind by they keb sir W Jones Awdley and  Halsey and this appear plain by James c which empower commissioner to proceed  when bankrupt by fraud make himself accountant to the king in all case where  the crown be entitle no difference between a extent and a distress execute at  the suit of the crown and a extent be of that nature that after it be once  serve though not complete execute yet it defeat all Mesne act do by the  conusor in the interim sir W Jones it be true the assignee in some respect be  in by relation from the bankruptcy so as to avoid all Mesne act but not so as  to be actual invest with the property and of this opinion be holt c I salk III  he cite g foe good bind in whatever hand find and the Act of parliament which  give the landtax have alter the old law darnel the prerogative do not come in  question in this case for insufficiency of the collector do not affect the  crown the parish c remain liable and the statute give they a remedy against  the collector by subject his estate in satisfaction to they York CJ there be  two question which arise upon construction of this case whether this be to be  consider in the case of a private person or as a case which concern the king  prerogative if it be look upon as the case of a private person though  commissioner of bankrupt have no property in the bankrupt effect but only a  power to vest they in the assignee yet after assignment the assignee have a  property from W Kelynge the very time of bankruptcy where plaintiff sue out  execution previous to any Act of bankruptcy and this execution be complete  execute the good sell and money pay to plaintiff and after that there be a  assignment make the relation which it have to the time of bankruptcy shall not  defeat all this say Qure lev but where execution be not complete but the good  remain in officer hand they be subject to the commissioner of bankrupt in the  present case the execution be not complete but the officer be in possession at  the time of the assignment and therefore if this case be consider as between  party and party only the plaintiff must have judgement but the second question  be a case of much great consequence wherein the king prerogative be concern  there be no question but the land tax be the property of the crown and after  it be collect become in point of law the king money the power of distrain upon  the collector by a warrant from the commissioner be a summary remedy give by  the Act of parliament in favour of the crown but if this method of proceed  shall be under the control of the bankrupt Act it will put the crown in a  worse condition than it be before for in case of a extent the good be bind  from the testae and a Commission of bankrupt can break in upon it and this be  with great reason for the crown can come in upon the bankrupt Act and claim a  dividend it be say that this case do not affect the crown because the parish  remain liable but that make no alteration in the nature of this case it be the  king money and the parish only remain as so many different security vide case  of very and Crispin salk and vent very and Roger skin cro car show PC case  roll Abr hob