The King against The Estate of Henry Boon, Deceased
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1767 |
| Date | 01 January 1767 |
| Court | Exchequer |
English Reports Citation: 145 E.R. 701
IN THE COURT OF EXCHEQUER
PARKEK, 17. THE KING if. BOON 701 thk kino ayavrist tick estatk of hknrv boon, Deceased.-Xo dietn clausit extremum can issue regularly against the estate of a person, who was not debtor to the King, or found in his lifetime to be debtor to the King'a debtor. Mr. Starkie and Mr. Wilbrahain moved to supersede a diem clausit extremum against theiestate and effects of Boon, and that four hundred pounds, being the value of the goods seized, (which had been brought into court by his administratrix) might be restored to her. The case was this : January 1, 1738, Richard-Wollaston, as receiver of the land tax for the county of Salop, entered into a bond to His Majesty, conditioned to account for and pay what he should receive to His Majesty's use October 28, L740, An extent issued on this bond against Wollaston, whereupon an inquisition was taken, and Edward Lewis was found indebted to Wollaston in 7701. received by Lewis, to pay into the Exchequer, on Wollastxm's account, as receiver. [17] On this extent and inquisition a scire facias issued against Lewis, on which judgment was entered by nil dicit. November S, 1740, All extent issued against Lewis, reciting the extent against Wollaston, the inquistion thereon, and the judgment against Lewis. November 10, 1740, An inquisition was taken thereon, whereby it was found, that Boon died the 20th of September last, and that he was indebted to Lewis in the several sums in the inquisition mentioned. November 26, 1740, A diem clausit extremum issued against the estate and effects of Boon, reciting the first extent against Wollaston, and the inquisition thereon, and the judgment against Lewis, and the extent and inquisition against him. December 10, 1740, An inquisition was taken thereon, and it was found that Boon died the 20th of September last, possessed of the several goods therein mentioned. The goods have been, by order of court, restored to the administratrix of Boon, on her bringing into court 4001. And two objections were made to the diem nlausit extremum, by the counsel for the administratrix. [18] First, that Boon was not a debtor within the degrees allowed for proceedings in aid by the ancient practice of the court, and the rules made Hilary, L5 Car. 1. Secondly, that Booti not being an immediate debtor to the King, or found in his life-time to be debtor to the King's debtor, no diem...
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