32 V.S.A. § 5192 — Distraint by copy

Personal estate, which may be attached on a writ by leaving a copy in the town clerk’s
office or by leaving a copy with the clerk or other officer of a corporation may be
distrained for taxes by leaving in such town clerk’s office or with the clerk or other
officer of such corporation, a copy of the warrant with the collector’s return thereon,
giving a description of the property distrained and the character and amount of the
tax; if stock in a corporation is sold by a collector to satisfy a tax, the clerk
or other officer whose duty it is to make transfers of stock on the books of the corporation
shall transfer the stock so sold to the purchaser on the books of the corporation
and give the purchaser a certificate of stock.