Upon neglect or refusal of any person or corporation to pay the taxes assessed upon them, the collector may distrain the goods, chattels, personal estate, property interest, right, or credit of such person or corporation.
N.H. Rev. Stat. Ann. § 80:8
Distraint
Source
Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.