Distraint of personal property for delinquency.
Section 30
SEC. 30. Distraint of personal property for delinquency. — After delinquency in the payment of the real property tax has occurred, payment of such tax may be enforced by distraining the personal property of the delinquent person or persons. In such case, the provincial treasurer or his deputy shall issue a duly authenticated certificate, based upon the records of his office, showing the fact of delinquency and the amount of tax and penalty due from such delinquents or each of them. This certificate shall be sufficient warrant for the seizure of any non-exempt personal property belonging to the delinquent or delinquents in question; and such process may be executed by the provincial treasurer, his deputy, or any officer authorized to execute legal process.