Section 278
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.