Section 42
SEC. 42. When property is seized upon distraint and sold, the proceeds of the sale shall, after deducting the expenses of the sale, be appropriated to the payment of the tax and penalties due. Any excess of the proceeds of the sale above payment of the expenses thereof and the tax and penalties due shall he returned to the owner of the property sold : Provided That nothing contained herein shall be construed as authorizing ihe return of any spirits, tobacco products, or other articles liable |() forfeiture or illegally removed from any manufactory or bonded warehouse, or any part of the proceeds thereof when sold.