SEC. 3715. SUCCESSIVE SEIZURES. 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 neces- sary, 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. SEC. 3716. FEES AND CHARGES IN DISTRAINT AND SEIZURE CASES. The Commissioner 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 expense incurred in making any distraint or seizure was necessary. SEC. 3717. CROSS REFERENCE. For distraint proceedings against delinquent collectors, see sections 3975 to 3978. SUBCHAPTER D-FORFEITURES SEC. 3720. SEIZURE OF FORFEITABLE PROPERTY. (a) PROPERTY SUBJECT TO SEIZURE AND FORFTURE. - - (1) MANUFACTURED ARTICLES. -All goods, wares, merchandise, articles, or objects, on which taxes are imposed, which shall be found in the possession, or custody, or within the control of any person, for the purpose of being sold or removed by him in fraud of the internal revenue laws, or with design to avoid payment of said taxes, may be seized, and shall be forfeited to the United States. (2) RAW MATERIALS.- A l l raw materials found in the possession of any person intending to manufacture the same into articles of a kind subject to tax for the purpose of fraudulently selling such manufactured articles, or with design to evade the payment of said tax, may also be seized, and shall be forfeited as aforesaid. (3) EQUIPMENT.- A ll tools, implements, instruments, and per- sonal property whatsoever, in the place or building, or within any yard or inclosure where such articles or raw materials are found, may also be seized, and shall be forfeited as aforesaid. (b) AUTHORITY TO MAKE SEIZURES.- (1) COLLECTORS AND DEPUTY Co)LrCTORS.- Such1 property may be seized by the collector or deputy collector of the proper district, or by such other collector or deputy collector as may be specially authorized bv the Commissioner for that purpose. (2) OTHER INTERNAL REVENUE OFFICERS.- Any officer of internal revenue may be specially authorized by the Commissioner to seize any property which may by law be subject to seizure, and for that purpose such officer shall have all the power conferred by law upon collectors; and such special authority shall be limited in respect of time, place, and kind and class of property, as the Commissioner may specify. (c) RESPONsIBILITY.- For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see R. S. 970 (U. S . C., Title 28, § 818). SEC. 3721. CUSTODY OF SEIZED GOODS PRIOR TO JUDICIAL PROCEED- INGS. Any goods, wares, merchandise, articles, or objects which may be seized, under the provisions of section 3720, by any collector or dep- uty collector, may, at the option of the collector, be delivered to the marshal of the district, and remain in the care and custody and under the control of said marshal, until he shall obtain possession by proc- ess of law. 98907°-39--PT. --- 30 COLLECTION 457
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