(2)If no property belonging to such person is situate within the local limits of jurisdiction of the [Collector] [Substituted by A. O., 1956.] who has prepared the memorandum such memorandum shall be sent for execution to the [Collector] [Substituted by A. O., 1956.] of the District within the local limits of whose jurisdiction any property belonging to such person is situate. Such [Collector] [Substituted by A. O., 1956.] may execute such memorandum in the same manner as if he himself had prepared it.
