Page:United States Statutes at Large Volume 68A.djvu/911

 CH. 75—CRIMES, OTHER OFFENSES, AND FORFEITURES

871

provided for other necessary charges incurred in collecting internal revenue. (2) N O T I C E OF SEIZURE.—If such goods are found by such appraisers to be of the value of $1,000 or less, the Secretary or his delegate shall publish a notice for 3 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 30 days from the date of the first publication of such notice. (3) EXECUTION OF BOND BY CLAIMANT.—Any person claiming the goods, wares, or merchandise so seized, within the time specified in the notice, may file with the Secretary or his delegate a claim, stating his interest in the articles seized, and may execute a bond to the United States in the penal sum of $250, conditioned that, in case of condemnation of the articles so seized, the obligors shall pay all the costs and expenses of the proceedings to obtain such condemnation; and upon the delivery of such bond to the Secretary or his delegate, he shall transmit the same, with the duplicate list or description of the goods seized, to the United States district attorney for the district, and such attorney shall proceed thereon in the ordinary manner prescribed by law. (4) SALE IN ABSENCE OF BOND.—If no claim is interposed and no bond is given within the time above specified, the Secretary or his delegate shall give reasonable notice of the sale of the goods, wares, or merchandise by publication, and, at the time and place specified in the notice, shall sell the articles so seized at public auction, or upon competitive bids, in accordance with such regulations as may be prescribed by the Secretary or his delegate. SEC. 7326. DISPOSAL OF FORFEITED OR ABANDONED PROPERTY IN SPECIAL CASES. v.; (1) For provisions relating to disposal of forfeited narcotic drugs, see sections 4714, 4733, and 4745 (d). (2) For provisions relating to disposal of forfeited firearms, see section 5862(b). SEC. 7327. CUSTOMS LAWS APPLICABLE.

The provisions of law apphcable to the remission or mitigation by the Secretary or his delegate of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws. SEC. 7328. CONFISCATION OF MATCHES EXPORTED. Any white phosphorus matches exported or attempted to be exported shall be confiscated to the United States and destroyed in such manner as may be prescribed by the Secretary or his delegate. SEC. 7329. CROSS REFERENCES. (1) For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U.S.C. 2465. (2) For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51. (3) For provisions relating to forfeitures generally in connection with tobacco taxes, see chapter 52. (4) For provisions relating to forfeitures generally in connection with taxes on certain firearms, see chapter 53.

§ 7329(4)

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