(c) TIME AND PLACE OF SALE. The time of sale shall not be less than 20 nor more than 40 days from the time of giving said notice. The place of said sale shall not be more than five miles distant from the estate seized, except by special order of the Commissioner.

(d) MANNER OF SALE. At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a minimum price, including the expense of making such levy, and all charges for advertising. When the real estate so seized consists of several distinct tracts or parcels, the officer making sale thereof shall offer each tract or parcel for sale separately, and shall, if he deem it advisable, apportion the expenses and charges aforesaid to such several tracts or parcels, or to any of them, in estimating the minimum price.

(e) PURCHASERS.--If no person offers for said estate the amount of said minimum price, the officer shall declare the same to be purchased by him for the United States; otherwise the same shall be declared to be sold to the highest bidder.

(f) ADJOURNMENT OF SALE. The said sale may be adjourned from time to time by said officer for not exceeding 30 days in all, if he shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall forthwith proceed to again sell said estate in the same manner.

SEC. 3702. REDEMPTION OF REAL ESTATE.

(a) BEFORE SALE.-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.

(b) AFTER SALE.

(1) PERIOD. 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.

(2) PRICE. The land or tract aforesaid shall be permitted to be redeemed upon payment to the purchaser, or in case he can not be found in the county in which the land to be redeemed is situated, then to the collector of the district in which the land is situated, for the use of the purchaser, his heirs, or assigns, the amount paid by the said purchaser and interest thereon at the rate of 20 per centum per annum.

(c) RECORD. When any lands sold are redeemed as provided in this section, the collector shall make entry of the fact upon the record mentioned in section 3706, and the said entry shall be evidence of such redemption.

SEC. 3703. CERTIFICATES OF PURCHASE.

(a) REAL ESTATE PURCHASED BY THE UNITED STATES.-In case the real estate sold under section 3701 shall be declared to be purchased for the United States, the officer shall immediately transmit a certificate of the purchase to the Commissioner.

(b) REAL ESTATE PURCHASED BY OTHERS.-Upon any sale of real estate, as provided in section 3701, and the payment of the purchase money, the officer making the seizure and sale shall give to the purchaser a certificate of purchase, which shall set forth the real estate purchased, for whose taxes the same was sold, the name of the purchaser, and the price paid therefor.

SEC. 3704. DEEDS OF SALE.

(a) REAL ESTATE PURCHASED BY THE UNITED STATES.-In case real estate shall be declared under section 3701 (e) to be purchased for the United States, the officer shall

(1) EXECUTION.-At the proper time, as provided in subsection (b), execute a deed therefor after its preparation and the endorsement of approval as to its form by the United States district attorney for the district in which the property is situate, and

(2) RECORD AND TRANSMISSION.-Without delay cause the same to be duly recorded in the proper registry of deeds, and immediately thereafter transmit such deed to the Commissioner. (b) REAL ESTATE PURCHASED BY OTHERS.-If the said real estate be not redeemed in the manner and within the time provided in section 3702, the said collector or deputy collector shall execute to the said purchaser, upon his surrender of said certificate, a deed of the real estate purchased by him as aforesaid, reciting the facts set forth in said certificate, and in accordance with the laws of the State in which such real estate is situate upon the subject of sales of real estate under execution.

(c) LEGAL EFFECT.

(1) AS EVIDENCE.-The deed of sale given in pursuance of this section shall be prima facie evidence of the facts therein stated; and

(2) AS CONVEYANCE OF TITLE.-If the proceedings of the officer as set forth have been substantially in accordance with the provisions of law, such deed 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.

SEC. 3705. TRANSMISSION OF CERTIFICATES AND DEEDS TO COMMISSIONER.

All certificates of purchase, and deeds of property purchased by the United States under the internal revenue laws, on sales for taxes, or under executions issued from United States courts, which may be found in the office of any collector, shall be immediately transmitted by such officer to the Commissioner.

SEC. 3706. RECORDS OF SALE.

(a) REQUIREMENT.-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. 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.

(b) CONTENTS.-The record shall 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, the amount of fees and expenses, the name of the purchaser, and the date of the deed.

(c) CERTIFICATION.-The said record shall be certified by the officer making the sale.

(d) COPY TO COMMISSIONER.-On or before the fifth day of each succeeding montb, the collector shall transmit a copy of such record of the preceding month to the Commissioner.

(e) DELIVERY BY COLLECTOR TO SUCCESSOR.-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.

(f) COPY AS EVIDENCE.-A copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated.

SEC. 3707. CROSS REFERENCES.

For provisions relating to

Levy, see section 3692.

Production of books, see section 3711.

Sale of indivisible property, see section 3712.

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Part III-General Provisions

SEC. 3710. SURRENDER OF PROPERTY SUBJECT TO DISTRAINT.

(a) REQUIREMENT. Any person in possession of property, or rights to property, subject to distraint, upon which a levy has been made, shall, upon demand by the collector or deputy collector making such levy, surrender such property or rights to such collector or deputy, unless such property or right is, at the time of such demands subject to an attachment or execution under any judicial process.

(b) PENALTY FOR VIOLATION.-Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such levy has been made, together with costs and interest from the date of such levy.

(c) PERSON DEFINED. The term "person", as used in this section, includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation

occurs.

SEC. 3711. PRODUCTION OF BOOKS.

All persons, and officers of companies or corporations, are required, on demand of a collector or deputy collector about to distrain or having distrained on any property, or rights of property, to exhibit all books containing evidence or statements relating to the subject of distraint, or the property or rights of property liable to distraint for the tax due.

SEC. 3712. SALE OF INDIVISIBLE PROPERTY.

When any property liable to distraint for taxes is not divisible, so as to enable the collector by sale of a part thereof to raise the whole amount of the tax, with all costs and charges, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after making allowance for the amount of the tax, interest, penalties, and additions thereto, and for the costs and charges of the distraint and sale, shall be deposited with the Treasurer of the United States as provided in section 3971. ·

SEC. 3713. DISTRAINT BY COLLECTOR OUTSIDE HIS DISTRICT.

Any collector or deputy collector may, for the collection of taxes imposed upon any person, and committed to him for collection, seize and sell any of the property, real or personal (except property exempt from distraint and sale under section 3691), or any right or interest therein, of such person situated in any other collection district within the State in which such officer resides, notwithstanding the provisions of subsection (b) of section 3651; and his proceedings in relation thereto shall have the same effect as if the same were had in his proper collection district.

SEC. 3714. PERIOD OF LIMITATION UPON DISTRAINT.

(a) LENGTH OF PERIOD.

For period within which distraint may be begun in case of—

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Miscellaneous taxes, see section 3312 (d).

(b) DATE OF BEGINNING DISTRAINT. In determining the running of any period of limitation in respect of distraint, the distraint shall be held to have been begun—

(1) PERSONAL PROPERTY. In the case of personal property, on the date on which the levy upon such property is made; or (2) REAL PROPERTY. In the case of real property, on the date on which notice of the time and place of sale is given to the person whose estate it is proposed to sell.

SEC. 3715. SUCCESSIVE SEIZURES.

Whenever any property, personal or real, which is seized and sold by virtue of the foregoing provisions, 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.

SEC. 3716. FEES AND CHARGES IN DISTRAINT AND SEIZURE CASES.

The Commissioner shall by regulation determine the fees and charges to be allowed 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.

SUBCHAPTER D-FORFEITURES

SEC. 3720. SEIZURE OF FORFEITABLE PROPERTY.
(a) PROPERTY SUBJECT TO SEIZURE AND FORFEITURE.—

(1) MANUFACTURED ARTICLES.-All goods, wares, merchandise, articles, or objects, on which taxes are imposed, which shall be found in the possession or custody or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal revenue laws, or with design to avoid payment of said taxes, may be seized, and shall be forfeited to the United States.

(2) RAW MATERIALS.--All raw materials found in the possession of any person intending to manufacture the same into articles of a kind subject to tax for the purpose of fraudulently selling such manufactured articles, or with design to evade the payment of said tax, may also be seized, and shall be forfeited as aforesaid.

(3) EQUIPMENT. All tools, implements, instruments, and personal property whatsoever, in the place or building, or within any yard or inclosure where such articles or raw materials are found, may also be seized, and shall be forfeited as aforesaid. (b) AUTHORITY TO MAKE SEIZURES.

(1) COLLECTORS AND DEPUTY COLLECTORS.-Such property may be seized by the collector or deputy collector of the proper district, or by such other collector or deputy collector as may be specially authorized by the Commissioner for that purpose.

(2) OTHER INTERNAL REVENUE OFFICERS.--Any officer of internal revenue may be specially authorized by the Commissioner to seize any property which may by law be subject to seizure, and for that purpose such officer shall have all the power conferred by law upon collectors; and such special authority shall be limited in respect of time, place, and kind and class of property, as the Commissioner may specify.

(c) RESPONSIBILITY.

For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see R. S. 970 (U. S. C., Title 28, § 818).1

SEC. 3721. CUSTODY OF SEIZED GOODS PRIOR TO JUDICIAL PROCEEDINGS.

Any goods, wares, merchandise, articles, or objects which may be seized, under the provisions of section 3720, by any collector or deputy collector may, at the option of the collector, be delivered to the marshal of the district, and remain in the care and custody and under the control of said marshal, until he shall obtain possession by process of law.

1 R. S. 970 has been superseded by section 2465 of Title 28 of the United States Code (62 Stat. 975); see Appendix II.