Affidavit by a person not the defaulter, claiming the property levied upon

If any person, other than the person making default, claims that he is the owner of any goods or lands which are levied upon, as belonging to a party who is named in the assessment record, such person, or any attorney on his behalf, may file an affidavit in the Supreme Courtupon. (a) specifying which of the goods or lands he claims as his property; (b) stating full particulars of his title thereto; and (c) stating the value of the property.