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Levy by under-sheriff on warrant for arrears of rates.
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2.—(1) Immediately upon receipt from the Minister of a warrant under this Act, the under-sheriff shall proceed to levy the sum therein certified to be due by the defaulter by seizing all or any of the goods, animals and other chattels within his bailiwick belonging to the defaulter named in the warrant or to be found on the rateable property mentioned in the warrant, and for such purpose the under-sheriff shall have the like powers of seizing all goods and chattels found on the rateable property as a poor-rate collector has under his warrant, and shall also have all such rights, powers, and duties as are for the time being vested in or imposed on an under-sheriff by law in relation to the execution of a writ of fieri facias.
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(3) All fees lawfully earned and expenses lawfully incurred by an under-sheriff in the execution of a warrant under this Act shall, if and so far as they are not otherwise recovered by him, be paid to the under-sheriff by the local authority to whom the sum mentioned in the warrant is due.
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