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bailiff of the resident magistrate?s court
                                        The Tax Collection Act - Courts and Judiciary
                                        
                                    
                                        bailiff of the resident magistrate?s court.  distress may be made on money, efc. when distress to be sold.  distress not redeemable but on payment of taxes and commission.  collector of taxes, efc., not liable except for willful injury, etc, to distress.