Act of March 3, 1791, Ch. 15, § 23, 1 Stat.199, 204, as cited in Phillips v. Commissioner, 283 U.S. 589, 595, n. 5 (1931), at [1], providing for "levy by distress and sale".
parliament.uk
researchbriefings.files.parliament.uk
Bailiffs Lorraine Conway and Jack Dent. House of Commons Library: Briefing Paper Number 04103, 9 June 2017
scholar.google.com
Act of March 3, 1791, Ch. 15, § 23, 1 Stat.199, 204, as cited in Phillips v. Commissioner, 283 U.S. 589, 595, n. 5 (1931), at [1], providing for "levy by distress and sale".