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Goods found on premises, to whomsoever they belong, may be distrained.
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6. In all cases in which under the said first-recited Act or this Act it is made lawful to levy any money by distress and sale of the goods of any person, all goods and chattels, to whomsoever the same may belong, found on any premises in respect of which any person is or shall be rated as the occupier, or as occupier of which he is liable to pay the rate, shall be liable to be distrained and sold as if they were the goods and chattels of such person.
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