Vermont Code § 32 V.S.A. § 4696

Distraint of collector’s property
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§ 4696. Distraint of collector’s property
When an officer serving such extent distrains the property of the collector, the mode
of notifying, advertising, and selling and the time for redemption shall be the same
as in cases of sheriffs who do not execute or return an extent. Such collector shall
be committed to jail for want of goods, chattels, or estate.

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