Section 10-22-10 - Distress warrant issued in duplicate--Sheriff's power and duty to seize property.
10-22-10. Distress warrant issued in duplicate--Sheriff's power and duty to seize property. The county treasurer shall issue and deliver the distress warrant in duplicate to the sheriff. Such warrant shall constitute the sheriff's authority and he shall immediately proceed to execute the same, and collect the tax by seizure of personal property of such person to an amount sufficient to pay such tax, with accrued penalty and interest, if any, and all accruing costs, wherever the same may be found in the county.
Source: SL 1915, ch 296, § 5; RC 1919, § 6775; SDC 1939, § 57.1016.