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Grand jury cess may be levied by distress and sale.
If not expedient to proceed by distress, notice to be left requiring payment within six days, and if not paid in that time complaint to be made to a justice, who shall summon the party, &c.
In default of appearance, goods of party may be distrained in any part of county;
or in any other county, upon oath before a justice of such county.
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152. Every person duly authorized to collect and levy any grand jury cess off any barony, county of a city, or county of a town, as soon as he shall have received the applotment of such cess, shall collect and levy the same according to such applotment; and such money may be levied by distress and sale of any goods and chattels of every person refusing to pay the proportion therein applotted for him or her to pay, which may be found on the premises chargeable, rendering to the owner the overplus, if any, after deducting the expenses of distraining, not exceeding twelvepence in the pound on the sum for which such distress may have been made; or in case the collector shall not think it expedient to proceed by distress, then and in such case such collector shall leave at the dwelling house of the party chargeable for or in respect of such premises a notice bearing date the day and year of serving the same, subscribed with the name and abode of such collector, requiring payment of the sum applotted within six days from the date of such notice, and expressing that within six days the money demanded may be paid to the collector at his house or office; and if such money be not so paid within such time, then it shall be lawful for such collector to prefer a complaint to any justice of the peace for the county in which the party may reside, and such justice shall summon the party so complained against to appear before him and answer the said complaint; and shall at the time specified in such summons examine into the matter of such complaint on oath (which oath the justice is hereby empowered to administer), and shall direct the payment to such collector of such money as he shall find due and payable under such applotment by the party complained against, together with a sum certain as and for such reasonable costs and charges as to such justice shall seem meet; and in default of the appearance of such party, or upon his or her refusal or neglect forthwith to pay the sum or sums so by such justice directed to be paid, it shall and may be lawful for such justice, or for any justice of the peace for such county, to issue his warrant authorizing and empowering the said collector to levy the money thereby ordered to be paid by distress and sale of any goods or chattels of the party so complained against which may be found within any part of such county, rendering the overplus, if any, to him or her, the necessary charges and expenses of distraining being thereout first deducted, as directed by such justice; and if sufficient distress cannot be found within the same county, then, on oath thereof made before any justice of the peace of any other county in which any of the goods and chattels of such party shall be found (which oath such justice shall administer and certify by endorsing in his handwriting his name on the warrant granted to make such distress), the goods or chattels of such party so refusing or neglecting to pay as aforesaid shall be subject and liable to such distress and sale in such other county where the same may be found, and may by virtue of snch warrant and certificate be distrained and sold, in the same manner as if the same had been found within such first-mentioned county.
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