Pennsylvania Statutes Title 39 P.S. Insolvency and Assignments § 200. Attachment and sequestration for neglect or refusal to settle accounts

If any person or persons being duly cited as aforesaid to appear at any of the courts of common pleas of the proper county thirty days before the time appointed for his, her or their appearance, shall neglect or refuse to attend to settle their accounts as aforesaid, or show reasonable cause why such accounts cannot be settled, the judge or judges of the said court may send their attachment or attachments for contempt and may enforce obedience to such citation or order by sequestration of lands or goods, as fully as any court of equity may or can do.