---

• n  the seizure and holding of property as security for payment of a debt or satisfaction of a claim

• Our dollar accounts in one bank, which my wife and I opened in 1985, long before I became a senator, were put on constructive distraint in complete violation of the law on .

• distress

Quotes

---

• Jejomar Binay in BusinessWorld Online
  Mr. Binay, in a statement, said, "Government property is not subject to distraint or levy, and this is a clearly established principle in tax law. The move of the BIR, therefore, is patently unlawful and illegal."