any property subject to the tax lien, in sufficient quantity to satisfy the tax, or charge in question, together with any increment thereto incident to delinquency, and the expenses of the distraint. [2339-151.] SECTION  2251 . Proceedings Subsequent to Seizure. — The officer levying the distraint shall make or cause to be made an account of the goods or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose po ssession such goods or effects were taken, or at the dwelling or place of business of such person and with some one of suitable age and discretion, to which list shall be added a statement of the sum demanded and note of the time and place of sale; and the  said officer shall forthwith cause a notification to be exhibited in not less than two public places in the municipality where the distraint is made, specifying the time and place of sale and the articles distrained. The time of sale shall not be less tha n twenty days after notice to the owner or possessor of the property as above specified and the publication or posting of such notice. One place for the posting of such notice shall be at the office of the president of the municipality in which the property  is distrained. At the time and place fixed in such notice the said officer shall sell the goods, or effects, so distrained, at public auction, to the highest bidder for cash. HIAcCD Any residue over and above what is required to pay the entire claim, including expenses, shall be returned to the owner of the property sold. The expenses chargeable upon such seizure and sale shall embrace only the actual expense of seizure and preservati on of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. CIAHDT Within five days after the sale the municipal treasurer shall make report of the proceedings in writing to the municipal president. If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. ATcEDS Where the proceeds of the sale are insufficient to satisfy the claim, other property may be in like manner distrained until the full amount due, including all the expenses, is collected. [2339-152, 153, 154.] SECTION  2252 . Municipal-Tax Lien. — Municipal taxes and other charges within the purview of this article constitute a lien, enforceable by proper Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 661