When property to be sold or destroyed.
Section 313
SEC. 313. When property to be sold or destroyed. — Sales of forfeited chattels and removable fixtures shall be effected, so far as practicable, in the same manner and under the same conditions as to public notice and the time and manner of sale as are prescribed for sales of personal property distrained for the non-payment of taxes. Distilled spirits, liquors, cigars, cigarettes, other manufactured products of tobacco, and playing cards, and all apparatus used in or about the illicit production of such articles may upon forfeiture, be destroyed by order of the Collector of Internal Revenue, when the sale of the same for consumption or use would be injurious to the public health or prejudicial to the enforcement of the law. All other articles subject to specific tax, which have been manufactured or removed in violation of this Code, as well as dies for the printing or making of internal-revenue stamps, labels and tags which are in imitation of or purport to be lawful stamps, labels, or tags may, upon forfeiture, be sold or destroyed in the discretion of the Collector of Internal Revenue. Forfeited property shall not be destroyed until at least twenty days after seizure.