A Notable Study of Tax Indebtedness [Trial]. Hughes, T.B. A Report of the Case of the King Against Bebb and Others. Assignees of Castell and Powell, Bankrupts; On an Extent: With Explanatory Notes and an Appendix of Some Cases and Records in Extents Which Have Not Been Before Printed. London: Printed by A. Strahan, 1811. iv, 244 pp. Half-title lacking. Octavo (8" x 5"). Later library cloth, red and black calf lettering pieces to spine, small shelf label to foot. Light soiling, moderate rubbing to extremities, corners bumped and lightly worn, front hinge cracked, front free endpaper lacking. Moderate toning to text, faint stains to foot of pp. 176-177, two library inkstamps and embossed stamp to title page, annotations to verso. $250. * Only edition. Abolished in 1947, a writ of extent was a remedy employed by the crown to recover unpaid taxes from a debtor or bankrupt. This book, a combination of treatise and report, examines the nature of these writs through a scholarly account, with notes and a historical appendix, of the important Exchequer case of John Bebb and others, assignees of the bankrupt London banking house of Castell and Powell. Bebb and others, assignees of Castell and Powell, were countersued by the government for the right to assets that would cover payment of bills of exchange drawn by a Newcastle bank against tax-collection funds they were holding on deposit. The drafts had been accepted by the now bankrupt Castell and Powell, who had turned them over to the commissioners of excise as collateral for the Newcastle tax deposits, payable in thirty days. At issue was the right of the Crown to sue a debtor (Castell and Powell) of a tax-owing debtor (the Newcastle bank). Sweet & Maxwell, A Legal Bibliography of the British Commonwealth 2:175.
Book number 68386