32 V.S.A. § 5191 — Property subject to distraint

At the expiration of the time for payment of tax as given in the notice required by
section 4772 of this title or sooner in the case of a person whom he or she has just reason to believe is about
to remove from town, the collector may distrain the goods, chattels, and capital stock
in a corporation of a person whose tax is not paid. In the case of taxes assessed
on real estate, he or she shall not distrain upon apparel, bedding, household furniture
necessary for supporting life, one sewing machine kept for use, or provisions not
exceeding $25.00 in value.