the highest bid is for an amount insufficient to pay the taxes, penalties, and costs, the provincial tr easurer shall declare the property forfeited to the Government in satisfaction of the claim in question and within two days thereafter shall make a return of his proceedings and the forfeiture, which shall be spread upon the records of his office. IDaEH S 

[1793-1 (79).] 

Within one year from the date of such forfeiture the taxpayer, or any one for him, may redeem said property by paying to the provincial treasurer the full amount of the taxes, and penalties, together with interest thereon and costs of sale; but if the prop erty be not thus redeemed, the forfeiture shall become absolute. 

[1793-1 (8).] 

S ECTION 1742 . Resale of Real Estate Taken for Taxes . — The Collector of Internal Revenue shall have charge of any real estate obtained by the Insular Government of the Philippine Islands in payment or satisfaction of debts, taxes, penalties, or costs arisi ng under the Internal Revenue Law or in compromise or adjustment of any claim therefor; and said Collector may upon the giving of not less than twenty days' notice sell and dispose of the same, at public auction, or with the prior approval of the Secretary  of Finance and Justice may dispose of the same at private sale. In either case the proceeds of the sale shall be deposited in the Insular Treasury, and an account of the same shall be rendered to the Insular Auditor. IDaEHS 

[2339-160.] 

S ECTION 1743 . Further Distraint or Levy . — The remedy by distraint of personal property and levy on realty may be repeated if necessary until the full amount due, including all expenses, is collected. 

[2339-157.] 

## TRANSITORY  ARTICLE 

## Temporary Provisions 

SECTION 1744 . Temporary Provisions . — The following provisions of the Internal Revenue Law shall expire with the ending of the year nineteen hundred and seventeen, to wit: Sections one thousand six hundred twenty-one, one thousand six hundred fifty, one th ousand six hundred fifty-one, one thousand six hundred fifty-two, one thousand six hundred fifty-three, one thousand six hundred eighty-nine, and one thousand six hundred ninety. IDaEHS 

