32 V.S.A. § 4737 — Extent against sheriff

When a sheriff does not execute or return an extent nor account to the Treasurer for
the sum due thereon within 60 days from the time he or she receives it, the Treasurer
shall issue his or her extent against such sheriff directed to the high bailiff of
the county where such sheriff resides and the high bailiff shall levy and collect
the same of the goods, chattels, or estate of the sheriff as collectors serve their
warrants, giving 14 days’ notice of the sale of such goods and chattels. If real
estate is taken, he or she shall advertise and sell it in the same manner, and the
same time for redemption shall be allowed, as in case of the sale of lands by collectors
for the payment of taxes. The high bailiff shall commit such sheriff to jail for
want of sufficient goods, chattels, or estate.