distraint :

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  • 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."

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