CODIFICATION OF INTERNAL REVENUE LAWS (b) APPRAISAL. -T he officer making the distraint shall summon three disinterested householders of the vicinity, who shall appraise and set apart to the owner the amount of property herein declared to be exempt. SEC. 3692. LEVY. In case of neglect or refusal under section 3690, the collector may levy, or by warrant may authorize a deputy collector to levy, upon all property and rights to property, except such as are exempt by the preceding section, belonging to such person, or on which the lien provided in section 3670 exists, for the payment of the sum due, with interest and penalty for nonpayment, and also of such further sum as shall be sufficient for the fees, costs, and expenses of such levy. SEC. 3693 . PROCEEDINGS ON DISTRAINT. When distraint is made, as provided in section 3690- (a) ACCOUNT AND NOTICE TO OWNER. -The officer charged with the collection shall make or cause to be made an account of the goods or effects distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods or effects, or at his dwelling or usual place of business, with some person of suitable age and discretion, if any such can be found, with a note of the sum demanded and the time and place of sale; and (b) PuJBIO NOTrcE.-Forthwith cause a notification to be published in some newspaper within the county wherein said distraint is made, if a newspaper is published in said county, or to 'be publicly posted at the post office, if there be one within five miles nearest to the residence of the person whose property shall be distrained, and in not less than two other public places. Such notice shall specify the articles dis- trained, and the time and place for the sale thereof. (c) TIME AND PLACE OF SALE. -The time of sale shall not be less than ten nor more than twenty days from the date of such notification to the owner or possessor of the property and the publication or post- ing of such notice as provided m subsection (b) and the place pro- posed for the sale shall not be more than five miles distant from the place of making such distraint. (d) ADJOURNMENT OF SALE. -Said sale may be adjourned from time to time by said officer, if he deems it advisable, but not for a time to exceed in all thirty days. SEC. 3694. PRIORITY OF SPECIFIC TAX LIABILITY ON DISTRAINED PROPERTY. When property subject to tax, but upon which the tax has not been paid, is seized upon distraint and sold, the amount of such tax shall, after deducting the expenses of such sale, be first appropriated out of the proceeds thereof to the payment of the tax. And if no assess- ment of such tax has been made upon such property, the collector shall make a return thereof in the form required by law, and the Commissioner shall assess the tax thereon. SEC. 3695. PROPERTY FOR ACCOUNT OF THE UNITED STATES. (a) PURCHASE. -W hen any personal property is advertised for sale under distraint as aforesaid, the officer making the seizure shall proceed to sell such property at a public auction, offering the same at a minimum price, including the expenses of making the levy and of advertising the sale, and if the amount bid for such property at the sale is not equal to the minimum price so fixed, the officer conducting the sale may declare the same to be purchased by him for the United States. (b) SALE.- The property so purchased may be sold by the collector within whose district the sale was made under such regulations as may be prescribed by the Commissioner, with the approval of the Secretary. 452
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