Money how recovered.
Section 144
SEC. 144. Money how recovered.—Every order issued for the recovery of any sum granted or transferred under this Act in respect of which no specific mode of recovery is provided, shall, if not carried out, on a certificate signed by the Administrator or liquidator which shall be deemed as a decree of a court, be executed by any court having jurisdiction in the same manner as a decree of such court, or on a certificate signed by the Administrator and forwarded to the Collector of Internal Revenue who shall proceed to recover the amount in the same manner as if it were an arrears of internal revenue and the collection handed over to. the Administrator for disposal to the proper authority, provided that all sums due from a co-operative to the Government or otherwise recoverable from a co-operative may be recovered firstly, from the property of the co-operative; secondly, in the case of a co-operative with limited liability from the members, past members, estates of deceased members or their sureties subject to the limit of their liability and thirdly, in the case of other cooperatives from the members, past members or estates of deceased members or their sureties to such extent or in such proportion as may be determined by the Administrator.