Page:United States Statutes at Large Volume 18 Part 1.djvu/757

 Trrrs xxxv.—INTERNAL REVENl'E.—Ch. 11. 685 mg cogmzance of the case, and to pay the amount of said appraised va ue to the collector, marshal, or otherwise. as he mav be ordered and by_the court,_which bond shall be filed by said collector with the  mted States district attorney for the district in which said proceedings in rem may be commenced: Provided, That in case said bond shall have been executed and the pro rty returned before seizure thereof by virtue of thegprocess aforesaid? the marshal shall give notice of pendency of proc ings in court to the parties cxecutin said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid. But if said owner shall neglect or refuse to give said bond, the collector shall issue to a deputy collector or to the marshal aforesaid an order to sell the same; and the deputy collector or marshal shall thereupon advertise and sell the said ro erty at public auction in the same manner as goods may be sold on final) execution in said district; and the proceeds of the sale, after deducting the reasonable costs of the seizure and sale, shall be paid to the court aforesaid, to abide its iinal order, decree, or judgment. Sec. 3-160. In all cases of seizure of any goods. wares, or merchandise, Proceedings on as beingl subject to forfeiture under any provision of the internal-revenue ’f"{“’° °f$5l£°d” laws, w ich, in the oplinion of the collector or deput · collector making jgsued at °r the seizure, are of the appraised value of five hundsred dollars or less, the said collector or deputy collector shall, except in cases otherwise ,813 J“£'» W6} °· providedieproceed as follows: wgj S` ’°° 1 ’ l" First. e shall cause a list containing a particular description of the 6 June, 1872, c. goods, wares, or merchandise seized to be prepared in duplicate, and 31§.¤-40.V- 17.1~· an appraisement thereof to be made b · three sworn appraisers, to be 25‘· selected by him, who shall be respectabie and disinterested citizens of the United States residing within the collection-district wherein the seizure was made. Said list and appraisement shall be properly attested List we erby the said collector or deputy collector and the said appraisers, for which P"“‘“°“‘°“*· service each of the said appraisers shall be allowed the sum of one dollar and fifty cents a day, to be paid in the manner provided by law for other necessary charges of collectors. {SeeS5¤0·1 _ Second. If the said goods are found bv the said appraisers to be of the N<>*¤¤eefSeiZ¤¤·· value of five hundred dollars or less, the said col ector or deputy col— lector shall publish a notice, for three weeks, in some newspaper of the district where the seizure was made, describing the articles, and stating the time, place, and cause of their seizure, and requiring any person claiming them to appear and make such claim within thirty days from the date of the first publication of such notice. Third. Any rson claimin the goods, wares, or merchandise so Oluimstebefiled. seized, within tlidtinie specified in the notice, may iile with the said collector or deputy collector a claim, stating his interest in the articles _ seized, and ma execute a bond to the United States 1H the penal sum B<>¤¤defc1¤¤r¤¤¤t of two hundredy and fifty dollars, with sureties tobeapproved by the said collector or deputy collector, conditioned that, in case of condemnation of the articles so seized, the obligors shall pay all the costs and expenses of the proceedin s to obtain suc condemnation; and upon the delivery of such bond to die collector or deputy collector, he shalltransmit the same, with the duplicate list or description of the goods seized, to the United States district attorney for the district. and said attorney shall proceed thereon in the ordinary manner prescribed by law. _ _ _ _ Fourth. If no claim is interposed and no bond is given within the time digegeflfzepdeand above specified, the collector or derputy collector, as the case may be, shall mgsée ° P"` give ten days’ notice of the sale o the goods, wares, or merchandise by publication, and, at the time and place specified in the notice, shall se 1 the articles so seized at public auction, and, after deducting the expense of a praisement and sale, he shall deposit the proceeds to the cre It of the Secretary of the Treasury. _ _ Src. 3461. Within one year after the sale of any goods, wares, or mer- rerelpsgjgglefggih tgt chandise, as provided in the preceding section, any person claiming to