Section 5

If the owner, agent or master of any ship fails on demand of the collector to pay the said dues in respect thereof the collector may in addition to any other remedy which he is entitled to use enter upon such ship and distrain the goods, guns, tackle or any other things of or belonging to or on board such ship, and detain such distress until the said dues are paid. If payment of the same is not made within the three days next ensuing such distress, the collector may at any time during the continuance of such non-payment cause the distress to be appraised by two sufficient persons and thereupon sell the same and apply the proceeds in payment of the dues unpaid together with reasonable expenses incurred by him under this section, paying the surplus, if any, on demand to the said owner, agent or master.