Page:United States Statutes at Large Volume 49 Part 1.djvu/204

 74TH CONGRESS. SESS. I. CHS. 74, 77. APRIL 19, 24, 1935 . AN ACT To amend an Act entitled "An Act to regulate the manner in which property shall he sold under orders and decrees of any United States courts", approved March 3, 1893, as amended. Be it enacted by the Senate and House o f Representatives o f the United States of America in Congress assembled, That the Act entitled "An Act to regulate the manner in which property shall be so ld under orders and decrees of any United States courts ", approved March 3, 1893 (ch. 225, 27 Stat. 751, as amended ; U. S. C., title 28, sees . 847, 848, and 849), be, and it is hereby amended to read as fo llow s " SECTION 1 . All real estate or any interest in land sold under any order or decree of any United States court shall be sold at public sale at the courthouse of the county, parish, or city in which the property, or the greater part thereof, is located, or upon the premises or some parcel thereof located therein, as the court rendering such order or decree of sale may direct, said sale to be upon such terms and condi- tions as said court shall approve : Provided, how ev er, That if said property shall be situated in more than one county, State, judicial district of the United States, or judicial circuit of the United States, whether in one o r more p arcels, said pro perty sh all be sold as a whole or in se parate p arcels a t public sale at the cou rthouse of the county, parish, or city in -which the greater part thereof is located or upon the premises or some parcel thereof as the court rendering such order or decree of sale may direct : And provided further, That if at the time said property is offered for sale it is in the possession of a receiver or receivers, or ancillary receiver or ancillary receivers, appointed by one or more district courts of the United States, said property wherever situated shall be sold at public sale in the district of primary jurisdiction at the courthouse of the county, parish .. or city situated therein in which the greater part of said property in said district is located or on the premises or some parcel thereof located in such county, parish, or city therein as the court having primary jurisdiction by such order or decree of sale may direct, unless said court shall order the sale of the properties or one or more parcels thereof in one or more ancillary districts. The United States court having primary jurisdiction shall be deemed to be the court first appointing any such receiver. 159 "(2) Any information thus secured by any officia l, b ody, or co rn- 8e~edef information mission of any State may be used only for the administration of the tax laws of such State, except that upon written request of the governor of such State any such information may be furnished to any official . body, or commission of any political subdivision of such State, lawfully charged with the administration of the tax laws of such political subdivision, but may be furnished only for the purpose of, and may be used only for, the administration of such tax laws . Any officer, employee, or agent of any State or political subdivision, Penalty prov isions ; who divulges (except as authorized in this subsection, or when called unlawful disclosure. upon to testify in any judicial or administrative proceeding to which the State or political subdivision, or such State or local official, body, or commission, as such, is a party) any information acquired by him through an inspection permitted him or another under this sub- section shall be guilty of a misdemeanor and shall upon conviction be punished by a fine of not more than $1,000, or by imprisonment for not more than one year, or both ." Approved, April 19, 1935 . [CHAPTER 77 .1 April 24, 1935 . [S. 1572 .] [Public, No . 41.) Sal e of property un- der cour t order . Vol . 27, p.751; Vol . 48,p.1119 . II.S. C.,p. 1314. Post, p . 390. Public sale of real property . Requirements mod i- fied . Provisos . If property located in di ffe rent di str icts . If in possession of receiver, etc.