Section 339
SEC. 339. Whenever seizure shall be made of any property which, in the opinion of the collector, is liable to perish or waste, or to be greatly reduced in value by keeping, or which can not be kept without great disproportionate expense, whether such property consist of live animals or merchandise, and when no claim shall have been interposed therefor as is hereinbefore provided, the appraisers, if requested by the collector or principal officer making the seizure, at the time when such appraisal is made, shall certify on oath in their appraisal their belief that the property seized is liable to speedy deterioration, or that the expense of its keeping will largely reduce the net proceeds of the sale; and in case the appraisers thus certify, such collector or other officers may proceed to advertise and sell the same at auction, by giving notice for such time as he may think reasonable of such seizure and intended sale, by advertisement as hereinbefore provided and the proceeds of such sale shall be deposited with the Insular Treasurer as a special deposit, subject, nevertheless, to the payment of such claims as shall be presented within three months from the day of sale, and allowed by the Insular Collector. If no claim is presented to the Insular Collector within said three months such deposit shall be covered into the Treasury as customs receipts.