Section 117:
Distress to be proportionate to the arrear if not paid or tendered.
Unless the amount of
the demand is immediately paid or tendered, the distrainer may distrain property as aforesaid of value
proportionate to the amount of the arrear with costs of the distress;
List of property to be distrained, to be served on owner.--and shall prepare a list or description of
the said property, and deliver a copy the same to the owner, or if he be absent affix it at his usual place of
residence.