1889) (refusing to assist in the collection of a property tax against a municipal water company, even though the collector's traditional remedies of distraint
and sale would be unavailing because of legislation forbidding the sale of the property of such entities).
of knighthood required anyone holding land worth 20 [pounds sterling] to become a knight.
He mentions the king's duty to protect the poor from tyranny, of which unjust exactions were a sign; the fact that the targets of distraint
for services were often churches, the protection of which was the particular obligation of the king; and the desire to protect the peace, since distraint
was often associated with violence.
Forced to hold the first tithe distraint
sale in North Wales for 45 years, he chalked up a verse condemning the tax on a blackboard outside his cattle shed: 'God save us from these raiding priests / Who seize our crops and steal our beasts / Who pray, 'Give us our daily bread / And take it from our mouths instead.'
After accusing the "Property Defence Committee" [sic] of having "hired gangs of armed men to go into the midst of a furiously excited people and to purchase cattle which had been seized on distraint
," he admitted that this organization had caused him "much more trouble and anxiety than the coercion bill." And yet, only a few months later, he was predicting the PDA's defeat while deploring the terror incited by "the crowbar brigade." (139) For his part Lord Courtown boasted that the PDA was defending not only landlordism but also the union and the British empire against Irish revolutionaries.
In addition, amnesty may be granted even if a lien exists against the taxpayer's property; the DOR has initiated proceedings under an assessment and distraint
procedure; or the DOR has entered into an installment agreement with the taxpayer.
A ''warrant of constructive distraint
'' signed by Hefti on Jan.
He frequently petitioned authorities on behalf of Quakers who suffered distraint
for failing to pay tithes.
It has been found over and over again that the result of selling either the fisheries or the excise farms by auction in this province results in reckless competition, failures, and realization of revenue by distraint
, and which would doubtless recur if the fisheries were sold again by auction.
The district court had determined that authorities had committed distraint
in 1978 when they twice seized and partially destroyed a building and steel tower belonging to the Kitahara faction, a left-wing extremist group.
Those at the bottom had the least security and faced the greatest risk of rackrenting, distraint
, and eviction.
Physical attempts at recovery (ham-soken, unjust distraint
, simple acts of violence) pepper the court rolls; many examples of amercements for drawing blood or of housebreaking no doubt conceal the facts, for instance, of an attempted recovery of goods lent.