Section 53. Unless the amount of the demand is immediately paid or tendered, the distrainer may distrain propert

53. Unless the amount of the demand is immediately paid or tendered, the distrainer may distrain property as aforesaid of value as nearly as may be equal to the amount of the arrear with the costs of the distress; and shall prepare a list or description of the said property, and deliver a copy of the same to the owner, or if he be absent, affix it at his usual place of residence. 54. Standing ACT No. XIX of 1868.