Section 41. The Collector may recover any arrear of tax or duty due on account of any license granted under this Act,

41. The Collector may recover any arrear of tax or duty due on account of any license granted under this Act, 1871.] Excise. 227 or any arrear due from any farmer of Excise revenue, by distress and sale of the moveable property of the person from whom the arrear is due or of his surety, or by any other process for the time being in force for the recovery of arrears of revenue due from farmers of land or their sureties.