Section 28. Tax to be collected by distress.
   If any person liable to taxes on subjects di rected to be listed shall fail to pay them within the time prescribed for collection, the collector shall proceed forthwith to collect the same by distress and sale, after public advertisement for the space of ten days in some newspaper published in the county, if the property to be sold be personalty, and of 30 days if the property be realty. (Pr. Laws 1905, C. 26, Sec. 24)