Section 43
SEC. 43. When any property advertised for sale under distraint as aforesaid is of a kind subject to the tax and the tax has not a been paid, and the amount bid for such property is not equal to the amount of the tax or is very much less than the actual market e value of the articles offered for sale, the provincial treasurer may purchase the same in behalf of the Insular Government for the amount of taxes, penalties, and costs due thereon. Property so purchased may be resold by the provincial treasurer under such regulations as may be prescribed by the Collector of Internal Revenue, and a distinct account of all expenses incurred in such sale shall he transmitted to the Collector of Internal Revenue, and the proceeds shall be paid into the Insular Treasury after defraying all lawful charges and expenses in connection with the custody and sale of the property: Provided. That when, any abandoned, condemned, or forfeited articles offered for sale by the provincial treasurer do not bring a price equal to the tax due and payable thereon, shall not be sold for consumption in the 'Philippine Islands; and upon application made to the Collector of internal Revenue he is authorized to order the destruction of such articles by the officer in whose custody and control the same may be at the time; and the Collector of Internal Revenue shall prescribe the necessary regulations for carrying into effect the provisions of this section and for making due record of the fact of such destruction.