Section 41
SEC. 41. When distraint is made is aforesaid, the officer charged with the collection shall make or cause to he made an account of the goods, effects, or credits distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or person in possession, of all such good, credits, or effects, at his dwelling or place of business, with some person of suitable age and discretion, with a note of the sum demanded and the time and place of sale; and the said officer shall forthwith cause a notification to be exhibited in not less than two public places in the municipality where the distraint is made, specifying the time and place of sale and the articles distrained. The time of sale shall not be less than ten days after notice to the owner or possessor of the property as above specified and the publication or posting of such notice. One place for the posting of such notice shall be at the office of the president of the municipality in which the property is distrained. At the time and place fixed in such notice the said officer shall sell the goods, chattels, credits, or effect so distrained, at public auction, to the highest bidder for cash : Provided That if prior to the sale payment is made to the proper officer charged with the collection of the tax, penalties, fees, and oilier charges, the goods, chattels, credits, or effects so distrained shall be restored to the owner.