381. When no opposition to the distribution of the proceeds of the sale of the movables is made, the bailiff shall return the notice of execution and his proceedings thereon, and pay over the proceeds of the sale, after deducting the costs of seizure and sale to the secretary-treasurer, who shall apply such proceeds towards the payment of the school taxes for which the notice was issued.
R. S. 1964, c. 235, s. 413; I.N. 2016-01-01 (NCCP).