Collector's deed to be prima facie evidence, etc. Collector may seize lands of de district of same State. SEC. 3199. The deed of sale given in pursuance of the preceding section shall be prima facie evidence of the facts therein stated; and if the proceedings of the officer as set forth have been substantially in accordance with the provisions of law, shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real estate thus sold at the time the lien of the United States attached thereto. In case of a distillery, although consent is given that the Government has a prior lien, only interest of distiller is transferred to purchaser. (Mansfield v. Excelsior Refining Co., 36 Int. Rev. Rec., 165; 135 U. S., 326.) Relative to deeds. (Brown v. Goodwin, 75 N. Y., 409; Fox v. Stafford, 90 N. C., 296; Flemister v. Flemister, 83 Ga., 79.) SEC. 3200. Any collector or deputy collector may, for linquent in any the collection of taxes imposed upon any person, and committed to him for collection, seize and sell the lands of such person situated in any other collection district within the State in which such officer resides; and his proceedings in relation thereto shall have the same effect as if the same were had in his proper collection district. Redemption of land prior to sale. Redemption of land after sale. Record of sales. SEC. 3201. Any person whose estate may be proceeded against as aforesaid shall have the right to pay the amount due, together with the costs and charges thereon, to the collector or deputy collector at any time prior to the sale thereof, and all further proceedings shall cease from the time of such payment. SEC. 3202. The owners of any real estate sold as aforesaid, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the land sold, or any particular tract thereof, at any time within one year after the sale thereof, upon payment to the purchaser, or, in case he can not be found in the county in which the land to be redeemed is situate, then to the collector of the district in which the land is situate, for the use of the purchaser, his heirs or assigns, the amount paid by the said purchaser and interest thereon at the rate of twenty per centum per annum. SEC. 3203 [as amended by sec. 3, act of Mar. 1, 1879 (20 Stat., 327)]. It shall be the duty of every collector to keep a record of all sales of land made in his collection district, whether by himself or his deputies, or by another collector, in which shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, amount of fees and expenses, the name of the purchaser. and the date of the deed; and said record shall be certified by the officer making the sale. And on or before the fifth day of each succeeding month he shall transmit a copy of such record of the preceding month to the Commissioner of Internal Revenue. And it shall be the duty of every deputy making sale, as aforesaid, to return a statement of all his proceedings to the collector, and to certify the record thereof. In case of the death or removal of the collector, or the expiration of his term of office from any other cause, said record shall be delivered to his successor in office; and a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated. Record of sales, Book No. 21. Report on Form 128. be entered on SEC. 3204. When any lands sold, as aforesaid, are re- Redemptions to deemed as heretofore provided, the collector shall make record. entry of the fact upon the record mentioned in the preceding section, and the said entry shall be evidence of such redemption. seizures may be SEC. 3205. Whenever any property, personal or real, successive which is seized and sold by virtue of the foregoing provi- made, when. sions, is not sufficient to satisfy the claim of the United States for which distraint or seizure is made, the collector may, thereafter, and as often as the same may be necessary, proceed to seize and sell, in like manner, any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid. and charges in seiz SEC. 3206. The Commissioner of Internal Revenue shall Fees by regulation determine the fees and charges to be allowed ure cases. in all cases of distraint and other seizures; and shall have power to determine whether any expense incurred in making any distraint or seizure was necessary. Regulations, No. 2, revised, page 48; T. D. 1373; T. D. 1521. chancery to sub SEC. 3207. In any case where there has been a refusal or Proceedings in neglect to pay any tax, and it has become necessary to ject real estate to seize and sell real estate to satisfy the same, the Commis- payment of tax. sioner of Internal Revenue may direct a bill in chancery to be filed, in a district or circuit court of the United States, to enforce the lien of the United States for tax upon any real estate, or to subject any real estate owned by the delinquent, or in which he has any right, title, or interest, to the payment of such tax. All persons having liens upon or claiming any interest in the real estate sought to be subjected as aforesaid, shall be made parties to such proceedings, and be brought into court as provided in other suits in chancery therein. And the said court shall, at the term next after the parties have been duly notified of the proceedings, unless otherwise ordered by the court, proceed to adjudicate all matters involved therein, and finally determine the merits of all claims to and liens upon the real estate in question, and, in all cases where a claim. or interest of the United States therein is established, shall decree a sale of such real estate, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the United States. "The Judicial Code," Act of March 3, 1911 (36 Stat. 1087), which goes into effect January 1, 1912, abolishes Circuit Courts and imposes the powers and duties thereof on District Courts. Commissioner to have charge of real estate acquired under internal revenue laws, etc. The provision for suit in equity to enforce a lien for taxes does not supersede the remedy by distraint but is cumulative. (Blacklock v. United States, 208 U. S. 75, affirming 40 Ct. Cls., 90; (Alkan v. Bean, 8 Biss., 83; 23 Int. Rev. Rec., 351.) Bill under section 3207 to subject real estate to payment of assessment on distilled spirits. (United States v. Rindskopf, 8 Biss., 507.) Bill in equity to enforce lien on distillery. (United States v. Mackoy, 2 Dill., 229.) The Government loses none of its remedies to collect its revenue unless there is an express repeal or abrogation of some existing remedy. (18 Op. Atty. Gen., 248.) SEC. 3208 [as amended by sec. 3, act of Mar. 1, 1879 (20 Stat., 327)]. The Commissioner of Internal Revenue shall have charge of all real estate which is now or shall become the property of the United States by judgment of forfeiture under the internal-revenue laws, or which has been or shall be assigned, set off, or conveyed by purchase or otherwise to the United States in payment of debts or penalties arising under the laws relating to internal revenue, or which has been or shall be vested in the United States by mortgage or other security for the payment of such debts, and of all trusts created for the use of the United States in payment of such debts due them; and, with the approval of the Secretary of the Treasury, may at public vendue, and upon not less than twenty days' notice, sell and dispose of all real estate owned or held by the United States as aforesaid; and until such sale the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may lease such real estate owned as aforesaid on such terms and for such period as they shall deem expedient. And in cases where real estate has or may become the property of the United States by conveyance or otherwise, in payment of or as security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per centum per month, to the United States, within two years from the date of the acquisition of such real estate, it shall be lawful for the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to release by deed, or otherwise convey such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives. Solicitor of the Treasury to have charge of real estate owned by United States in certain cases. (Sec. 3750.) SEC. 3470. At every sale, on execution, at the suit of the United States, of lands or tenements of a debtor, the United States may, by such agent as the Solicitor of the Treasury shall appoint, become the purchaser thereof; but in no case shall the agent bid in behalf of the United States a greater amount than that of the judgment for which such estate may be exposed to sale and the costs. Whenever such purchase is made, the marshal of the district in which the sale is held shall make all needful conveyances, assignments, or transfers to the United States. Section 3470 does not apply to cases arising under the internalrevenue laws. (To United States Attorney Stripling, Oct. 8, 1898.) Commissioner not authorized to take charge of lands acquired Real estate purchased by the Government is not subject to SEC. 3209. Whenever a collector has on any list duly returned to him the name of any person not within his collection district who is liable to tax, or of any person so liable who has, in the collection district in which he resides, no sufficient property subject to seizure or distraint, from which the money due for tax can be collected, such collector shall transmit a statement containing the name of the person liable to such tax, with the amount and nature thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which he shall have property, real or personal, liable to be seized and sold for tax. And the collector to whom the said certified statement is transmitted shall proceed to collect the said tax in the same way as if the name of the person and objects of tax contained in the said certified statement were on any list of his own collection district; and he shall, upon receiving said certified statement as aforesaid, transmit his receipt for it to the collector sending the same to him. When list to be where the party sent to district taxed resides or has property. Collections to Treasury daily. SEC. 3210. The gross amount of all taxes and revenues received or collected by virtue of this title, or of any law ay daily hereafter enacted providing internal revenue, shall be paid, by the officers receiving or collecting the same, daily into the Treasury of the United States, under the instructions of the Secretary of the Treasury, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description; and a certificate of such payment, stating the name of the depositor and the specific account on which the deposit was made, signed by the Treasurer, assistant treasurer, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Commissioner of Internal Revenue: Provided, That in districts where, from the distance of the officer, collector, or agent receiving or collecting such taxes and revenues from a proper Government depository, the Secretary of the Treasury may deem it proper, he may extend the time for making such payment, not exceeding, however, in any case a period of one month. Collections to be pald daily into the Treasury. Collectors to render accounts quarterly. [Sundry civil appropriation act for the fiscal year ending June 30, 1909, approved May 27, * After June thirtieth, nineteen hundred and eight, collectors of internal revenue shall pay daily into the Treasury of the United States, under instructions of the Secretary of the Treasury, the gross amounts of all collections of whatever nature made, by authority of law, and the same shall be covered into the Treasury as internal-revenue collections. * (T. D. 1373, Circular No. 725.) * * * Collectors of internal revenue shall render their revenue accounts quarterly. Money receivable for internal revenue: (Sec. 3473, R. S., as amended by act Feb. 28, 1878, 20 Stat., 25, and act of March 2, 1911, 36 Stat., 965.) Instructions to officers (Regulations No. 2, revised, p. 10.) See section 3216, page 111. The standard silver dollar and silver certificates authorized by the act of February 28, 1878 (20 Stat., 25), are legal tender to any amount. Silver coins less than $1 legal tender to amount of $10, act June 9, 1879 (21 Stat., 7). Gold coins (sec. 3511). Silver certificates for $1, $2, and $5, act March 3, 1887. (24 Stat., 515.) Standard of value fixed-gold dollar. Act of March 14, 1900 (31 Stat., 45). An act relating to Hawaiian silver coinage and silver certificates. (Act Jan. 14, 1903, 32 Stat., 770.) Regulations on deposit of funds see Reg. No. 2, revised, pp. 13-16. Miltenberger v. Cooke (18 Wall., 421) decided that a collector in accepting a draft in payment of a tax acts at his own risk and does not bind the United States. But see Act of March 2, 1911, below. American Brewing Co. v. U. S. (33 Ct. Cls., 348). SEC. 3211. The Secretary of the Treasury is authorized to designate one or more depositories in each State, for the deposit and safe-keeping of the money collected by virtue Depositories. of the internal-revenue laws; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of his accounts at the Treasury Department. Certified checks receivable for taxes. See section 89, Criminal Code, page 410. Any form of exchange, which designated depositories will receive as cash, issuing therefor certificates of deposit, under the provisions of sec. 3211, Revised Statutes, may be received in payment of taxes. Act of March 2, 1911 (36 Stat. 965). That it shall be lawful for collectors of customs and of internal revenue to receive for duties on imports and internal taxes certified checks drawn on national and State banks, and trust companies during such time and under such regulations as the Secretary of the Treasury may prescribe. No person, however, who may be indebted to the United States on account of duties on imports or internal taxes who shall have tendered_a_certified check or checks as provisional payment for such duties or |