§ 1321. Levy upon personal property by seizure. If the claiming
authority shall so direct the collecting agent, as an alternative to the
method prescribed by section one thousand three hundred twenty of this
article, shall levy upon property capable of delivery by taking the
property into his actual custody. In cases in which the collecting agent
is a sheriff, the sheriff may require that the claiming authority
furnish indemnity that is either satisfactory to the sheriff or is fixed
by the court. The collecting agent shall within four days serve a copy
of the order of attachment in the manner prescribed by subdivision one
of section one thousand three hundred twenty of this article upon the
person from whose possession or custody the property was taken.