preserve a copy of such report  as an official record. [2339-154.] S ECTION  1736 . Purchase by Government at Sale Upon Distraint . — When property advertised for sale under distraint is of a kind subject to the tax and the tax has not been paid, and the amount bid for such property is not equal to the amount of the tax or is  very much less than the actual market value of the articles offered for sale, the provincial treasurer may purchase the same in behalf of the Insular Government for the amount of taxes, penalties, and costs due thereon. Property so purchased may be resold by the provincial treasurer, subject to the regulations of the Bureau of Internal Revenue, the net proceeds being paid into the Insular Treasury and accounted for as internal revenue. IDaEHS [2339-159.] S ECTION  1737 . Levy on Real Estate After Exhaustion of Personalty . — When personal effects sufficient to satisfy the entire claim are not found recourse may be had to a levy upon any real property belonging to the delinquent. To this end the provincial treasurer of the province wherein the tax accrued shall prepare a duly authenticated certificate showing the name of the taxpayer and the amounts of the tax and penalty due from him. Said certificate shall operate with the force  of a legal execution throughout the province and, if endorsed by the Collector of Internal Revenue, shall have such force throughout the Philippine Islands. Levy shall be effected by writing upon said certificate a description of the property upon which le vy is made. At the same time written notice of the levy shall be mailed to or served upon the delinquent or if he be absent from the Islands to his agent or the manager of the business in respect to which the liability arose, or if there be none such to th e occupant of the property in question. IDaEHS [2339-155.] S ECTION  1738 . Advertisement and Sale . — Within twenty days after levy the officer conducting the proceedings shall proceed to advertise the property or so much thereof as may be necessary to satisfy the claim and costs of sale; and such advertisement shall  cover a period of at least thirty days. It shall be effectuated by posting a notice at the main entrance of the municipal building and in a public and conspicuous place in the barrio in which the real estate lies, and by publication once a week for three  weeks in a newspaper of general circulation published in the municipality or city where the property is located, if there be such paper. 521 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011