Page:United States Statutes at Large Volume 53 Part 1.djvu/459

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such written request, such person or purchaser may, after giving notice to the Commissioner, file a petition in the district court of the United States for the district in which the real estate is located, praying leave to file a civil action for a final determination of all claims to or liens upon the real estate in question. (3) COURT ORDER. -A fter a full hearing in open court, the dis- trict court may in its discretion enter an order granting leave to file such civil action, in which the United States and all persons having liens upon or claiming any interest in the real estate shall be made parties. (b) SERVICE ON UNITED STATES. -Service on the United States shall be had in the manner provided by sections 5 and 6 of the Act of March 3, 1887, entitled 'An Act to provide for the bringing of suits against the Government of the United States", c. 359,.24 Stat. 506 (U. S . C., Title 28, §§ 762, 763), as amended. (c) ADJUDICATION.-Upon the filing of such civil action the district court shall proceed to adjudicate the matters involved therein, in the same manner as in the case of civil actions filed under section 3678. For the purpose of such adjudication, the assessment of the tax upon which the lien of the United States is based shall be conclusively presumed to be valid. (d) CosTs.-A ll costs of the proceedings on the petition and the civil action shall be borne by the person filing the civil action. SEC. 3680. CROSS REFERENCES. For lien in case of- Estate tax, see section 827. Tax on distilled spirits, see section 2800 (e). For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have a claim upon the premises involved, see Act of March 4, 1931, c. 515, 46 Stat. 1528 (U. S. C ., Title 28, §§ 901-906). SUBCHAPTER C-DISTRAINT Part I-Distraint on Personal Property SEC. 3690. AUTHORITY TO DISTRAIN. If any person liable to pay any taxes neglects or refuses to pay the same within ten days after notice and demand, it shall be lawful for the collector or his deputy to collect the said taxes, with such interest and other additional amounts as are required by law, by distraint and sale, in the manner provided in this subchapter, of the goods, chattels, or effects, including stocks, securities, bank accounts, and evidences of debt, of the person delinquent as aforesaid. SEC. 3691. PROPERTY EXEMPT FROM DISTRAINT. (a) ENUMERATION.- There shall be exempt from distraint and sale, if belonging to the head of a family- (1) SCHOOL BOOKS AND WEARING APPAREL.- The school books and wearing apparel necessary for such family; also (2) ARMS.- Arms for personal use; (3) LxvEsTocK. - One cow, 2 hogs, 5 sheep and the wool thereof, rovided the aggregate market value of said sheep shall not exceed (4) FoDDER. -T he necessary food for such cow, hogs, and sheep, for a period not exceeding thirty days; (5) FUEL.- Fuel to an amount not greater in value than $25; (6) PROVISIONs.- Provisions to an amount not greater than $50; (7) HOUSEHOLD FUBNITUsE.-Household furniture kept for use to an amount not greater than $300; and (8) BOOKS AND TOOLS OF TRADE OR PaROFESIN. - - The books, tools, or implements, of a trade or profession, to an amount not greater than $100. COLLECTION 451