SEVENTY-FIRST CONGRESS . SESS. III. Cg. 515 . 1931 . SEC. 3. Any such suit brought against the United Sta tes in any State court may be removed by the United States to the United States distr ict court for the dist rict in w hich the suit may be p endin g . The removal shall be effected in the manner prescribed by section 29 of the Judicial Code (title 28, sec . 72, U. S. C.) : Provided, That the petition for removal may be filed at any time before the expiration of thirty days after the time herein or by the court allowed to the United S tates to answer, and no removal bond shal l be req uired . The cour t to which the cause is remo ved may, bef ore judg ment , re mand it to the State court if it shall appear that there is no real dispute respecti ng the r ights of the Uni ted Stat es, or al l the ot her part ies shall concede of record the claims of the United States . SEC . 4. Except as herein otherwise provided, a judicial sale made in pursuan ce of a judgment in such a suit shall ha ve the s ame effe ct respecti ng the d ischarge of the property from lie ns and e ncumbran ces held by the United States as may be prov ided with respect to such matters by the l aw of th e State, Territo ry, or Di strict i n which the land is situated, provided that a sale to satisfy a lien inferior to one of the U nited St ates sha ll be ma de subje ct to and without disturb ing the lien of the United States, unless the United States, by its attor- neys, co nsents t hat the property may be sold free of its mortgage or lien and the proceeds divided as the parties may be entitled : And provided further, That where a sale is made to satisfy a lien prior to that of the United States, the United States shall have one year from the date of sale within which to redeem . In any case where the debt owing th e United States is due, the Unit ed States may ask , by way of affirmative relief, for the foreclosure of its own lien or mortgage and in any case where property is sold to satisfy a first mortgage or first lien held by the United States, the United States may bid at the sale such sum not exceeding the amount of its claim with expenses of sale, as may be directed by the chief of the department, bureau or other agency of the Government which has charge of the administration of the laws in respect of which the claim of the United States arises . SEC . 5. If any person shall have a lien upon any real or personal property, duly filed of record in the jurisdiction in which the prop- erty is located, and a junior lien (other than a lien for any tax) in favor of the United States attaches to such property, such person may make a written request to the officer of the United States charged with the administration of the laws in respect of which the lien of the Unit ed State s arises , to hav e the sam e exting uished . If after appropriate investigation, it appears to such officer that the proceeds from the sale of the property would be insufficient to satisfy, in whole or in part, the lien of the United States, or that the claim of the United States has been satisfied, or by lapse of time or other- wise has become unenforceable, such officer shall so report to the Comptroller General who thereupon may issue a certificate of release, which shall operate to release the property from such lien. SEC. 6. No j udgm ent for cost s or oth er m oney jud gmen t sh all be rendered against the United States in any suit or proceeding which may be instituted under the provisions of this Act . Nor shall the United States be or become liable for the payment of the costs of any such suit or proceeding or any part thereof . Approved, March 4, 1931 . 1529 Removal of s uit to district court . Procedure for . 1"ol.36, p. 1095. U. S. C.,p. 871. Proviso . Petition to be filed . R emand ing to S tate court authorized . Effect of judicial sale . If to satisfy lien in . ferior to that o f Govern- ment. Proviso . Rig ht of redemp tion . Foreclosure of Gov- ernment's liens, etc . Extinguishing of liens on property against wh ich Governme nt ac- quires junior lien. I ssue of c ertif icate s of release. No Federal liability for costs .
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