Scottish Court of Session Decisions

Subject_1 KING.
Subject_2 SECT. III.

Privilege as Creditor.

Commissioners of Excise
v.
The Creditors of the Earl of Northesk

1724. January.
Case No. No 24.

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In a competition between the Commissioners of Excise, on behalf of the Crown, and some of the personal creditors of the Earl of Northesk, about certain bygone rents in the tenants hands, the Commissioners insisted for preference, because they commenced their suit before any of the other creditors obtained decree, according to statute 33d, Henry VIII. cap. 39. § 25, by which it is provided, “That the King shall have first execution for any debt due to the Crown, against any defendant, before any other person; so always that the King's suit be taken and commenced, or process awarded for the said debt, before judgment given for the said other persons.” The Lords preferred the Commissioners. See Appendix.

Fol. Dic. v. 1. p. 524.