Sec. 138 Failure to pay; remedies.
   If any person shall neglect or refuse to pay any tax on personal property assessed to him, the Treasurer shall collect the same by seizing the personal property of such person, to an amount sufficient to pay such tax, fees and charges, wherever the same may be found in the State. No property shall be exempt from such seizure. He may sell the property seized, to an amount sufficient to pay the taxes and all charges, fees, penalties and interest, in accordance with law. The Treasurer may, if otherwise unable to collect a tax on personal property, sue the person to whom it is assessed, in accordance with the powers granted to him by law.