SEC. 278. Any seized, unclaimed, or abandoned merchandise remaining unsold for want of bidders after any sale held in accordance with articles thirteen and fourteen of the United States Provisional Customs and Tariff Regulations in the Philippine Islands and the amendments thereto, or in accordance with the corresponding sections of this Act relating to such sales, shall be examined by the collector of customs as prescribed in section two hundred and seventy-nine of this Act, and if of no commercial value, or unlit for use or sale, or a menace to the public health, shall he dropped and destroyed, and a certificate in triplicate to that effect made out, and one copy forwarded with the account of sales.
SEC. 279. Before dropping and destroying any seized, unclaimed, or abandoned merchandise as prescribed in section two hundred and seventy-eight of this Act. the collector of customs shall appoint a board to consist of two responsible customs officers of high position, one of whom shall be an appraiser, and one representative from the office of the Board of Public Health, or of the public officer acting in similar capacity, which board, appointed by the collector of customs shall examine and appraise said merchandise, and if the same shall he found to be of no commercial value, or unfit for use or sale, or a menace to the public health, the board shall so certify in writing the collector of customs, who shall forthwith order the merchandise so certified delivered, over receipt in triplicate, to the representative of the Board of Public Health, or of the public officer acting in hat capacity, to be destroyed in the way best meeting' the necessities of the ease.
SEC. 280. Any seized, unclaimed, or abandoned merchandise in the possession of the collector of customs, which in his opinion constitutes, by its state or condition, a menace to the public health, shall be examined and ordered to be destroyed by him in accordance with the provisions of section two hundred and seventy-eight of this Act: Provided, That the board of officers appointed by the collector of customs shall be required to certify only that said merchandise constitutes a menace to the public health, without regard to its commercial value or the possibility of selling the same.
SEC. 281. Boards of public health, or public officers acting in similar capacity at ports of entry in the Philippine Archipelago are hereby authorized and required to cooperate with collectors of customs in the manner prescribed by this Act, immediately upon receipt by them of a request in writing from the collector of customs, or as soon thereafter as may be possible.
The original copies of the papers in each case, including the receipt of the representative of the Board of Public Health, or the public officer acting in similar capacity, shall be transmitted by the collector of customs with his accounts current to which said papers pertain, and said papers, if in due form, shall constitute the authority of the collector of customs for such action.
SEC. 282. Except as otherwise specially provided, all goods, wares, or merchandise not duly entered and the duties paid or secured as provided by this Act, within ninety clays after importation, and all bonded goods upon which the duties have not been paid within the prescribed period, and all seized or confiscated goods, wares, or merchandise, shall be sold at: auction by order of the collector, as hereinbefore prescribed, after ninety days' public notice, which notice shall be posted in a conspicuous place in the custom-house where the sale is to take place. If, in the judgment of the collector the value of any one consignment of the property to be sold shall exceed five hundred dollars, a notice of such sale of such consignment shall be published weekly during the period of ninety days preceding such sale in a newspaper in general circulation in the town in which such sale is to take place, if any such paper there be.
SEC. 283. After the deduction from the proceeds of the sale of the proper duties thereon, and all proper charges and expenses for labor, storage, carriage, advertising, and sale, the collector shall hold the balance for ten days, subject to the claim of the owner of such goods. Failing such demand he shall deposit such balance with the Insular Treasurer, as a special deposit to be paid to the proper claimant demanding the same within one year thereafter,upon such evidence and in such manner as the Insular Auditor shall prescribe.
In all such cases the collector shall fully report his action in the matter, together with all the particulars, to the Insular Collector and to the Insular Auditor.
After one year all such special deposits unclaimed and unpaid shall be covered into the Insular Treasury as customs receipts.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
