Section 283
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.