In the section, the word “delinquent” is omitted as surplus.

In subsection (a), the words “issued under section 3541 of this title” are added for clarity. The words “by himself or by his deputy, proceed to levy and collect the sum remaining due, by” are omitted as surplus. The words “seize the personal property” are substituted for “distress . . . of the goods and chattels” for clarity. The word “intended” is omitted as surplus. The last sentence is substituted for 31:508(last sentence) to eliminate unnecessary words.

In subsection (b), the words “real property” are substituted for “lands, tenements, and hereditaments” for clarity.

In subsection (b)(1), the words “by any delinquent officer”, “declared to be”, “of a levy in pursuance of”, and “against him” are omitted as surplus.

In subsection (b)(2), the words “personal property” are substituted for “goods and chattels” for consistency. The words “issued pursuant to sections 506 to 510 of this title” are omitted because of the restatement. The words “or so much thereof as may be necessary for that purpose” and “of such district or his deputy” are omitted as unnecessary. The last sentence is substituted for 31:512 to eliminate unnecessary words.

In subsection (c), the words “that part” are substituted for “All moneys” for clarity.