the Republic of the Philippines, Republic Act No. 20
“ In the case of abandoned and forfeited goods no part of the surplus proceeds shall be returned to the owner of the merchandise. In case of the sale of other property, and surplus remaining after the satisfaction of all lawful charges as aforesaid shall be paid by the Collector to the owner, if known, otherwise it shall be retained by the Collector for ten days subject to the call of the owner. ”
