Clause 24

If the owner, agent or master of any ship fails, on demand of the Collector, to pay the light dues in respect thereof, the Collector may, in addition to any other remedy which he is entitled to use, enter upon the ship and distrain the goods, tackle or any thing belonging to or on board the ship and detain such distress until the light dues are paid.

If payment of the light dues is not made within 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 or licensed appraisers and thereupon sell the same and apply the proceeds in payment of the light 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.