COLLECTION 455 (2) RECORD AND TRANSMISSION. -Without delay cause the same to be duly recorded in the proper registry of deeds, and immediately thereafter transmit such deed to the Commissioner. (b) REAL ESTATE PURCHASED BY OTHERS.- If the said real estate be not redeemed in the manner and within the time provided in sec- tion 3702, the said collector or deputy collector shall execute to the said purchaser, upon his surrender of said certificate, a deed of the real estate purchased by him as aforesaid, reciting the facts set forth in said certificate, and in accordance with the laws of the State in which such real estate is situate upon the subject of sales of real estate under execution. (c) LEGAL EFFECT.- (1) As EVIDENCE. -The deed of sale given in pursuance of this section shall be prima facie evidence of the facts therein stated; and (2) As CONVEYANCE OF TrrLE. - If the proceedings of the officer as set forth have been substantially in accordance with the pro- visions of law, such deed shall be considered and operate as a con- veyance of all the right, title, and interest the party delinquent had in and to the real estate thus sold at the time the lien of the United States attached thereto. SEC. 3705. TRANSMISSION OF CERTIFICATES AND DEEDS TO COMMIS- SIONER. All certificates of purchase, and deeds 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 may be found in the office of any collector, shall be immediately transmitted by such officer to the Commissioner. SEC. 3706. RECORDS OF SALE. (a) REQmREMENT.- It 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. And it shall be the duty of every deputy making sale, as aforesaid, to return a state- ment of all his proceedings to the collector, and to certify the record thereof. (b) CONTENTS.- The record shall 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, the amount of fees and expenses, the name of the purchaser, and the date of the deed. (c) CERTIFICATION. -The said record shall be certified by the officer making the sale. (d) COPY TO COMMIssIONER. -On or before the 5th day of each succeeding month, the collector shall transmit a copy of such record of the preceding month to the Commissioner. (e) DELIVERY BY COLLECTOR TO SUCCESSOR. - In case of the death or removal of the collector, or the expiration of his term of office from any other cause, said record shall be delivered to his successor in office. (f) COPY AS EVIDENCE.-A copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated. SEC. 3707. CROSS REFERENCES. For provisions relating to- Levy, see section 3692. Production of books, see section 3711. Sale of indivisible property, see section 3712. Administration of real estate acquired by the United States, see sec- tion 3795.
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