R.I. Gen. Laws § 44-8-8 — Distress warrant against person holding property of nonresident or absentee

If any person summoned shall neglect to appear, or refuse to make oath, or having
made oath shall refuse to pay the tax and charges, or to deliver to the collector
sufficient property to pay the tax and charges, if the person has sufficient property,
the district court shall grant to the collector a warrant of distress against the
proper goods and chattels of the person summoned, and the collector may distrain and
sell the goods and chattels wherever found, or so much of the goods and chattels as
will pay the tax and all interest and expenses, in the manner provided by this chapter;
and the district court shall have jurisdiction in the premises, although the amount
involved shall exceed one thousand dollars ($1,000).