The word distress has various meanings:-
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Distress is the term used in English law, and in related Commonwealth jurisdictions,
to denote the process of seizure of goods to enforce certain liabilities.
Current English law identifies two broad forms of distress:
- common law distress for arrears of rent or to enforce damages due for trespass by a chattel (distress damage feasant).
- statutory distress for liabilities created by Act of Parliament- for example income, indirect and local taxes. In recent years it has become the practice to use distraint to describe statutory use of the remedy and distress to refer to the common law power.
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