Distraint powers under section 226(5) should be more widely exercised to recover tax arrears promptly. Directs active exercise of distraint powers under 226(5) to recover pre assessment and post assessment tax demands, with penalties under 221 to be levied before other coercive steps. The Board views these powers as especially effective for smaller demands and urges wider use, and requires readily available details of cases where distraint has been exercised and the results obtained for Board monitoring.