CODIFICATION OF INTERNAL REVENUE LAWS (d) MANNER OF SALE.-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. 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 and charges aforesaid to such several tracts or parcels, or to any of them, in estimating the minimum price. (e) PURCHASERIS. -I f 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. (f) ADJOURNMENT OF SALE.- The 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. SEC. 3702. REDEMPTION OF REAL ESTATE. (a) BEFORE SLE.- 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 pro- ceedings shall cease from the time of such payment. (b) ArrTE SALE.- (1) PERIOD.-T he 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. (2) PRICE.- The land or tract aforesaid shall be permitted to be redeemed upon payment to the purchaser, or in case he can not be found in the county in which the land to be redeemed is situated, then to the collector of the district in which the land is situated, for the use of the purchaser, his heirs, or assigns, the amount paid by the said purchaser and interest thereon at the rate of 20 per centum per annum. (c) REcoRD. -W hen any lands sold are redeemed as provided in this section, the collector shall make entry of the fact upon the record mentioned in section 3706, and the said entry shall be evidence of such redemption. SEC. 3703 CERTIFICATES OF PURCHASE. (a) REAL ESTATE PURCHASED BY THE UNITE STATES.- In case the real estate sold under section 3701 shall be declared to be purchased for the United States, the officer shall immediately transmit a certifi- cate of the purchase to the Commissioner. (b) REAL ESTATE PURCHAsED BY OTEmR. -Upon any sale of real estate, as provided in section 3701, and the payment of the purchase money, the officer making the seizure and sale shall give to the pur- chaser a certificate of purchase, which shall set forth the real estate purchased, for whose taxes the same was sold, the name of the pur- chaser, and the price paid therefor. SEC. 3704. DEEDS OF SALE. (a) REAL ESTATE PURCHASED BY THE UNITED STATES.-In case real estate shall be declared under section 3701 (e) to be purchased for the United States, the officer shall- (1) EXECUTION.-At the proper time, as provided in subsection (b), execute a deed therefor after its preparation and the endorse- ment of approval as to its form by the United States district attorney for the district in which the property is situate, and 454
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