Companies. (Ch. 31. No. 1. sale, and an attachment of a debt shall be deemed to be completed by receipt of the debt, and an execution against land shall be deemed to be completed from the date of the order for sale or by seizure as the case may be, and, in the case of an equitable interest, by the appointment of a receiver, (3) In this section the expression goods includes all chattels personal, and the expression ‘‘ Marsha] ”’ includes any officer charged with the execution of a writ or other process. 255. (1) Where any goods of a company are taken in execution, and, before the sale thereof or the completion of the execution by the receipt or recovery of the full amount of the levy, notice is served on the Marshal that a provisional liquidator has been appointed or that a winding up order has been made or that a resolution for voluntary winding up has been passed, the Marshal shall, on being so required, deliver the goods and any money scized or received in part satisfaction of the exccution to the liquidator, but the costs of the execution shall be a first charge on the goods or money so delivered, and the liquidator may scll the goods, or a sufficient part thereof, for the purpose of satisfying that charge. (2) Where under an execution in respect of a judg- ment for a sum exceeding nincty-six dollars the goods of a company are sold or money is paid in order to avoid sale, the Marshal shall deduct the costs of the execution from the proceeds of the sale or the moncy paid and retain the balance for fourteen days, and if within that time notice is served on him of a petition for the winding up of the company having been presented or of a mecting having been called at which there is to be proposed a resolution for the voluntary winding up of the company and an order is made or a resolution is passed, as the case may be, for the winding up of the company, the Marshal shall pay the balance to the liquidator, who shall be entitled to retain it as against the *xecution creditor, (3) In this section the expression ‘‘ goods ”’ includes all chattels personal, and the expression ‘ Marshal ”’ includes any officer charged with the execution of a writ or other process. 31 (2) 483 Duties of Marshal as to goods taken in execution,