shall give notice to the person whose estate it is proposed to sell by giving him in hand, or leaving at his last or usual place of abode, if he has any such within the collection-district where said estate is situated, a notice, in writing, stating what particular estate is to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days from the time of giving said notice. The said officer shall also cause a notification to the same effect to be published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the post-office nearest to the estate seized, and in two other public places within the county; and the place of said sale shall not be more than five miles distant from the estate seized, except by special order of the Commissioner of Internal Revenue. At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a minimum price, including the expense of making such levy, and all charges for advertising and an officer's fee 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, if he deem it advisable, apportion the expenses, charges, and fees aforesaid to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid. If no person offers 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. And in case the same shall be declared to be purchased for the United 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 in 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. And said sale may be adjourned from time to time by said officer for not exceeding thirty days in all, if he shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall forthwith proceed to again sell said estate in the same manner. And it is hereby provided, That 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 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. And it is hereby further provided, That for the preparation and approval by the United States district attorney of each deed as above required, a fee of five dollars.

shall be allowed to that officer, to be paid by the United States, and which he shall account for in his emolument returns.

Act July 13, 1866, c. 184, § 9, 14 Stat. 109. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248. Act March 1, 1879, c. 125, § 3, 20 Stat. 331.

This section, as enacted in the Revised Statutes, was amended by striking out, after the words "post-office nearest to the estate," the words "to be," by Act Feb. 27, 1877, c. 69, § 1, cited above.

It was further amended by striking out, after the words "by him for the United States," the words "and shall deposit with the district attorney of the United States a deed thereof, as hereafter provided," and by inserting, after the words "sold to the highest bidder," the provisions beginning with the words "And in case the same," and ending with the words "shall transmit such deed to the Commissioner of Internal Revenue," and by adding, after the words "proceed to again sell said estate in the same manner," the provisions beginning with the words "And it is hereby provided," etc., to the end of the section, as set forth here, by Act March 1, 1879, c. 125, § 3, cited above.

The last proviso of this section was superseded as to all district attorneys, except in and for the District of Columbia, by the abolition of fees in addition to salary by Act May 28, 1896, c. 252, §§ 7, 24, and Act March 3, 1905, c. 1483, § 1, ante, §§ 1419, 1431, 1435.

§ 5920. (R. S. § 3198.) Certificate of purchase; deed.

Upon any sale of real estate, as provided in the preceding section, and the payment of the purchase-money, the officer making the seizure and sale shall give to the purchaser a certificate of purchase, which shall set forth the real estate purchased, for whose taxes the same was sold, the name of the purchaser, and the price paid therefor; and if the said real estate be not redeemed in the manner and within the time hereafter provided, 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.

Act July 13, 1866, c. 184, § 9, 14 Stat. 109.

§ 5921. (R. S. § 3199.) Collector's deed to be prima-facie evidence,

etc.

The deed of sale given in pursuance of the preceding section shall be prima-facie evidence of the facts therein stated; and if the proceedings of the officer as set forth have been substantially in accordance with the provisions of law, shall be considered and operate as a conveyance 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.

Act July 13, 1866, c. 184, § 9, 14 Stat. 109.

§ 5922. (R. S. § 3200.) Collector may seize lands of delinquent in any district of same State.

Any collector or deputy collector may, for the collection of taxes imposed upon any person, and committed to him for collection, seize and sell the lands of such person situated in any other collectiondistrict within the State in which such officer resides; and his proceedings in relation thereto shall have the same effect as if the same were had in his proper collection-district.

Act July 13, 1866, c. 184, § 9, 14 Stat. 110.

§ 5923. (R. S. § 3201.) Redemption of land prior to sale.

Any person whose estate may be proceeded against as aforesaid shall have the right to pay the amount due, together with the costs and charges thereon, to the collector or deputy collector at any time prior to the sale thereof, and all further proceedings shall cease from the time of such payment.

Act July 13, 1866, c. 184, § 9, 14 Stat. 109.

§ 5924. (R. S. § 3202.) Redemption of lands after sale.

The owners of any real estate sold as aforesaid, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the land sold, or any particular tract thereof, at any time within one year after the sale thereof, upon payment to the purchaser, or, in case he cannot be found in the county in which the land to be redeemed is situate, then to the collector of the district in which the land is situate, for the use of the purchaser, his heirs or assigns, the amount paid by the said purchaser and interest thereon at the rate of twenty per centum per annum.

Act July 13, 1866, c. 184, § 9, 14 Stat. 109.

§ 5925. (R. S. § 3203, as amended, Act March 1, 1879, c. 125, § 3.) Record of sales; transmission of copy to Commissioner.

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, 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 fees and expenses, the name of the purchaser and the date of the deed; and said record shall be certified by the officer making the sale. And on or before 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. 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 certify the record thereof. 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; and a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated.

Act July 13, 1866, c. 184, § 9, 14 Stat. 110. Act March 1, 1879, c. 125, § 3, 20 Stat. 332.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "and said record shall be certified by the officer making the sale," the provision requiring a transmission to the Commissioner of a copy of such record, beginning with the words "And on or before the fifth day," and ending with the words "Commissioner of Internal Revenue," as set forth here, by Act March 1, 1879, c. 125, § 3, cited above.

Collectors were required to make a monthly statement of collections, by R. S. § 3212, post, § 5935.

§ 5926. (R. S. § 3204.) Redemptions to be entered on record. When any lands sold, as aforesaid, are redeemed as heretofore provided, the collector shall make entry of the fact upon the record

mentioned in the preceding section, and the said entry shall be evidence of such redemption.

Act July 13, 1866, c. 184, § 9, 14 Stat. 108.

§ 5927. (R. S. § 3205.) Successive seizures may be made, when. Whenever any property, personal or real, which is seized and sold by virtue of the foregoing provisions, is not sufficient to satisfy the claim of the United States for which distraint or seizure is made, the collector may, thereafter, and as often as the same may be necessary, proceed to seize and sell, in like manner, any other property liable to seizure of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid. Act July 13, 1866, c. 184, § 9, 14 Stat. 110.

§ 5928. (R. S. § 3206.) Fees and charges in seizure cases.

The Commissioner of Internal Revenue shall by regulation determine the fees and charges to be allowed in all cases of distraint and other seizures; and shall have power to determine whether any exDense incurred in making any distraint or seizure was necessary. Act July 13, 1866, c. 184, § 9, 14 Stat. 108.

§ 5929. (R. S. § 3207.) Proceedings in chancery to subject real estate to payment of tax.

In any case where there has been a refusal or neglect to pay any tax, and it has become necessary to seize and sell real estate to satisfy the same, the Commissioner of Internal Revenue may direct a bill in chancery to be filed, in a district [or circuit] court of the United States, to enforce the lien of the United States for tax upon any real estate, or to subject any real estate owned by the delinquent, or in which he has any right, title, or interest, to the payment of such tax. All persons having liens upon or claiming any interest in the real estate sought to be subjected as aforesaid, shall be made parties to such proceedings, and be brought into court as provided in other suits in chancery therein. And the said court shall, at the term next after the parties have been duly notified of the proceedings, unless otherwise ordered by the court, proceed to adjudicate all matters involved therein, and finally determine the merits of all claims to and liens upon the real estate in question, and, in all cases where a claim or interest of the United States therein is established, shall decree a sale of such real estate, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the United States.

Act July 20, 1868, c. 186, § 106, 15 Stat. 167.

The words of this section "or circuit," inclosed in brackets, were superseded by the abolition of circuit courts by Jud. Code, §§ 289-291, ante, §§ 12661268.

Jurisdiction of suits in equity to enforce internal-revenue taxes was conferred upon the district courts by R. S. § 563, subsec. 5, which was incorporated into the Judicial Code, § 24, subsec. 5, ante, § 991 (5).

§ 5930. (R. S. § 3208, as amended, Act March 1, 1879, c. 125, § 3.) Commissioner to have charge of real estate acquired by United States under internal-revenue laws.

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 off, or conveyed by purchase or otherwise to the United States in payment of debts or penalties arising under the laws relating to internal revenue, or which has been or shall be vested in the United States by mortgage or other security for the payment of such debts, and of all trusts created for the use of the United States in payment of such debts due them; and, with the approval of the Secretary of the Treasury, may, at public vendue, and upon not less than twenty day's notice, sell and dispose of all real estate owned or held by the United States aforesaid; and until such sale the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may lease such real estate owned as aforesaid on such terms and for such period as they shall deem expedient. And in cases where real estate has or may become the property of the United States by conveyance or otherwise, in payment of or as security for a debt arising under the laws relating to internal revenue, and such debt shall have been. paid, together with the interest thereon, at the rate of one per centum per month, to the United States, within two years from the date. of the acquisition of such real estate, it shall be lawful for the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury to release by deed, or otherwise convey such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives.

Act March 2, 1867, c. 169, § 4, 14 Stat. 472. Act March 1, 1879, c. 125, 83, 20 Stat. 332.

This section as enacted in the Revised Statutes, was amended by inserting, after the words "charge of all real estate which," the words "is now or shall become the property of the United States by judgment of forfeiture under the internal-revenue laws, or which," and by inserting, after the words "payment of debts," the words "or penalties," and by inserting, after the words "relating to internal revenue" the words "or which has been or shall be vested in the United States by mortgage or other security for the payment of such debts," and by inserting, after the words "sell and dispose of," in place of the words "lands assigned or set off to the United States in payment of such debts, or vested in them by mortgage or other security, for the payment of such debts," the provisions beginning with the words "all real estate owned or held," and ending with the words "for such period as they shall deem expedient," which are followed by the provisions of the original section, beginning with the words "And in cases where," to the end of the section, as set forth here, by Act March 1, 1879, c. 125, § 3, cited above.

The Solicitor of the Treasury was to have charge of property transferred to the United States for debts, except property transferred in payment of debts under internal-revenue laws, by R. S. § 3750, post, § 6946.

§ 5931. (R. S. § 3209.) List to be sent to district where the party taxed resides or has property, when.

Whenever a collector has on any list duly returned to him the name of any person not within his collection-district who is liable to