SEC. 3. Section thirteen hundred and ninety-eight of the Revised Administrative Code is hereby amended to read as follows:
"SEC. 1398. Disposition of surplus.—In the case of abandoned and forfeited goods no part of the surplus proceeds shall be returned to the owner of the merchandise. In case of the sale of other property, any surplus remaining after the satisfaction of all lawful charges as aforesaid shall be paid by the Collector to the owner, if known, otherwise it shall be retained by the Collector for ten days subject to the call of the owner. Upon the failure of the owner to make demand within this period, the Collector shall deposit such surplus with the Treasurer of the Philippines 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 Auditor General 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 of Customs and to the Auditor General.
"After one year all such special deposits unclaimed and unpaid shall be covered into the Bureau of the Treasury as customs receipts: Provided, however, That seventy-five per centum of such deposits, or so much thereof as may be necessary, from the proceeds of sale of merchandise falling under subsection (c) of section thirteen hundred and ninety-five of this Act shall be apportioned and distributed by the Auditor General among the insurance agents, shipowners or agents, and the operator of the arrastre plant at the end of every year in proportion to their respective payments for claims on importations during the year; And provided, further, That in no ease shall any of the entities concerned he entitled to more than the amount it had paid for claims during the year."