Local government in the Philippine islands,

THE MUNICIPAL LAW

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ously may be pursued in the discretion of the proper authority.
SEC. 2304. Distraint of personal property.-The remedy by distraint shall proceed as follows: Upon the failure of the person owing any municipal tax or revenue to
pay the same, at the time required, the municipal treasurer
may seize and distrain any personal property belonging to
such person or any property subject to the tax lien, in
sufficient quantity to satisfy the tax, or charge in question,
together with any increment thereto incident to delinquency, and the expenses of the distraint.
SEC. 2305. Proceedings subsequent to seizure.-The
officer levying the distraint shall make or cause to be made
an account of the goods or effect distrained, a copy of
which signed by himself shall be left either with the owner
or person from whose possession such goods or effects
were taken or at the dwelling or place of business of such
person and with some one of suitable age and discretion,
to which list shall be added a statement of the sum demanded and note of 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 twenty 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, or effects, so distrained,
at public auction, to the highest bidder for cash.
MAny residue over and above what is required to pay
the entire claim, including expenses, shall be returned to
the owner of the property sold. The expenses chargeable
upon such seizure and sale shall embrace only the actual expense of seizure and preservation of the property pending
the sale, and no charge shall be imposed for the services of
the local officer or his deputy.
Within five days after the sale the municipal treasurer shall make report of the proceedings in writing to
the municipal president.
If at any time prior to the consummation of the sale
all proper charges are paid to the officer conducting the