Which statement is wrong? 

Stocks and securities shall be distrained by serving a copy of the warrant of distraint upon the taxpayer and upon the president, manager, treasurer or other responsible officer of the corporation, company or association which issued said stocks or securities. 

Debts and credits shall be distrained by leaving with the person owing the debts or having his possession or control such credits a copy of the warrant of distraint. 

Bank accounts are garnished by serving a warrant of garnishment upon the taxpayer and upon the president, manager, treasurer or other responsible officer of the bank. 

None of the above