Page:United States Statutes at Large Volume 44 Part 2.djvu/164

 124 SIXTY-NINTH CONGRESS. s Sess. I. Cu. 27. 1926. ¤*'¤°**°¤°'**· uestion,.and, in alkmses where aclaimi or interest of the United sm me sims- States thereinie established, shall decree a sale or such real estate, ii“¤°i°a'é °E&»'”3°°°5$ by the pro iotlicer of the court and aidistributionrof the proceeds °°“’”“’°°· of such sagczcoording to the findingsof the court in respect to the P mm muzi- the»parti?and4ofti%~s•°hUmudSum¤; tb. t _ ch tml aww ', iii Mays- person-annga uponoranym res msu _ _ $$2. m;°°h»¤¤¤¤ odate, notice ofwlaioh has-been duly =&led aof record uiethe jurisdic- {;i'%Y’m*°"s °°°"; m°  ielocated, priorbt;~tbe.siili.ng of rgitéilt ···'°°· ·°·efthelieno » ‘·tate¤zasprov1ded· seetio¤3166e— miie!-*4. v-¤1- Bavimd Statutes as»¤.mended,» or any person the real estate at a sale to satisfy such prior lieu or interest, ma written request to the Commissionenof Internal  to  _ the filing ‘ of a billin  asprovided m subdivgsionwgr), and if the Com- 1:5{¤tgfg<;¤¤ M.; missioner fails to direct the filing of such bill wi in six months after s.m,.e. receipt zgtsuch wrigencorequest, such pglrson or purchaserthmay, after ‘g1vxng· we to t * mmissioner e a t1tioui.in·s e dow ict coiirt of. the .United1States·»fg1r the  whicéxéthe realestat; is ocatedpraying earefto ea ° .a ·eterminationo ,,X'§§§°§’ §°‘,‘§1§‘{‘2§ all claims,to or liens upon the real estate inqucstion. After a full ¤·¤°°°· heating in open court, the district court maydn its discretion enter an order granting leave to file such bill, in which the United States Hmm Uma aps all   heaving liens upon or claimigg iéiy   inhtlaoi _ °“ r estate » eparties Servioeon e· ni tessa 8% °*·P~°°°· be had in the manner provided by sections 5 and 6 of the Act of A M i b March 8, 1887, entitled An Act to provide for the bringing of suits .,,$J° °°° °° ’ against the Government of the Umted States) ·Upon the filing of such brll the distrrct court shall proceed  adjudioate the_matters Tu wmmm involved,-therein, in the same manner as in the case of bills filed mm.dv.ud,.¤,_"’”` under subdivision. (a) of this section. For the élpurpose of such adjudication, the assemment of the tax upon whi ithe lien of the United States is based   be   presumed to be valid, and all costs of the p1oceedm€_on the peti 'on and the bill shall be borne by the person iilmg the 1ll." . 8***** °°¥’°°’°'· armour. mrroerrs {;{‘_}f°,,'fj,'§%,_*g§‘{"· _ Sno. 1128. (az]   3195 of the Revised Statutes, as amended, 18 geenacted wit out change, as follows: L _ _ ifyugoglvsgibgrvyéugé Sno: 8195. When any property liable to distraint for taxes IS miewpsy ¤¤.' not divisible, so as toenab e t e collector by sale of a part thereof “·S··°°°·°‘°°·°·°“· to raise the whole amount of the tax, with all costs and charges, tl1etwhole·.of~such<:pr¢grty shall be sold, and the surplus of the m‘§g*§'§,‘§g§“?§f,f°’““‘ proceeds of the sale, a r making allowanceifor the amount of the taxgntexeszilpenaltrei, and additions thereto, and for the costs and charges of. edietraint and sale, shall be deposited with the Treas- PM. x>· 1%-  githe United States as provided in subdivision (b) of section §j>k:¤_££·§;p_ cm wi 32·l;Ofcgi(1;l;;aSh.evieed  as amended,is reenacted 7 ‘ ’ ` “g§°u•g@_r:t:§?·;: “ Src. 3210. §(a) Except as provided;in‘subdivision‘=(b) the gross aeooepoam amy in appugtctof ag'. taxes an xgreniies received under  provgsggas of m, ,,,,,3, ., i ~ ansco one =wl1atevernat11rerece1v or- ected ¤*§;gj£f{g,5 in com gy authority of anIyintema1»wvenue law, shall be paid dail into the A ’ A   °‘ i*.?..‘i‘L*’t.‘}..ii“.‘§;.`*§d‘¥.ii2i1"3£.,°?°é“S 3.* "‘§§?°”°‘*" _;·» . - • 1__ y eo receiv- ing or;>o1%eo·f;i1ng·the·same; withou; any abatenéent or deduction on aecoun o ’ ary eeom _, ion,· ees, costs arges expenses on 0,Rg‘,'§;‘§§8¤g}Qgg°fg claims. of any  .A certificateLof’such— paymenthstatlng commmew. the name of the depositor and the specific account on w ich the deposit was made, signed by the treasurer, assistant treasurer, desig-