- 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 .
- 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."