Procedure when defaulter neglects to pay after notice.

When the amount due shall not have been paid pursuant to the terms of the demand, and no arrangement for securing the same shall have been entered into to the satisfaction of the Collector or other officer empowered by the Collector in that behalf, the distrainer shall transmit an inventory of the property distrained to the nearest public officer empowered to sell distrained property, under Act VII of 18391, in order that it may be publicly sold for the discharge of the arrear due, with interest, batta, and cost of distraint.