332 FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. Price, etc. public auction, offering the same at a. minimum price, including the ex-- pense of making such levy, and all charges for advertising and an officer's lee of ten dollars. 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, it' he deem it advisable, apportion the expenses, charges, and fees aforesaid to such several tracts or parcels, or to any of them, i11 estimating the minimum price atbresaid. If no person oders 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. Purch asc for “And in case the same shall be declared to be purchased for the United United S*°"“· States, the officer shall immediately transmit a certificate of the purchase to the Commissioner of Internal Revenue, and, at the proper time, as hereafter provided, shall execute a deed therefor, after its preparation and the indorsement of approval as to its form by the United States district attorney for the district i11 which the property is situate, and shall without delay, cause the same to be duly recorded in the proper registry of deeds, and immediately thereafter shall transmit such deed to the Commissioner of Internal Revenue. . Adjournment of “And said sale may be adjourned from time to time by said officer for ¤¤I¤· not exceeding thirty days in all, it' he shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall ibrthwith proceed to again sell said estate in the same manner. Disposition of ·‘And it is hereby provided, That all certificates of purchase, and deeds this P¤P01‘¤- 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 now are, or hereafter may be. found in the office of any collector, United States marshal, or United States district attorney, shall be immediately transmitted by such officers respectively to the Commissioner of Internal Revenue. Fee to district “Aud it is herebyjartherprorided, That forthe preparation and approval attorney. by the United States district attorney of each deed as above required, a. fee of five dollars shall be allowed to that omcer, to be paid by the United States, and which he shall account for in his emolument returns." R. S. 3203, That section thirty-two hundred and three of the Revised Statutes he A’¤*"*d°d· amended by striking out all after said number, and substituting therefor the thllowing: Record of sales. “lt 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, in which shall be 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, amount of tees and expenses, the name of the purchaser and the date of the deed; and said _Copyto Comms- record shall he certified by the officer making the sale. And on or be- °*°¤°Y· fore the fifth day of each succeeding month he shall transmit a copy of such record of the preceding month to the Commissioner of Internal Revenue. Duty ofdeputy. "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 cer- Death of collcc· tity the record thereofl In case of the death or removal of the collector, W`- or the expiration of his term of office from any other cause, said record shall be delivered to his successor in office; and a. copy ot every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated." R· 3?<l*~ That section thirty-two hundred and eight be amended by striking
- ““'“d”"l· out all after the said number, and substituting therefor the following:
Custody of real ·* The Commissioner of Internal Revenue shall have charge of all real ¢··¤=¤¤- estate which is now or shall become the property of the United States. by judgment of forfeiture under the internal-revenue laws, or which has been or shall be assigned, set oil, or conveyed by purchase or otherwise to the United States in payment of debts or penalties arising under the-
