Defaulters may be sued for arrears if necessary

Instead of proceeding against a defaulter by distress and sale as hereinbefore provided, or after a defaulter shall have been so proceeded against unsuccessfully or with only partial success any sum due or the balance of any sum due, as the case may be, by such defaulter, on account of a property-tax or of tax on vehicles and animals [XXX] may be recovered from him by a suit in any court of competent jurisdiction.