51. When a judgment orders the seizure of alcoholic beverages against a person holding a permit or such person is declared bankrupt or makes an assignment of his property, the alcoholic beverages confiscated or found in the possession of the permit holder at the time of his bankruptcy or assignment of property must be surrendered to the Corporation. The latter, within one month after the date of such delivery, shall remit to whosoever is entitled thereto:(a) the proceeds of the sale by the Corporation of the beer and weak cider having an alcoholic content of not more than five per cent by weight, and the receptacles containing the same, less ten per cent of such value;
(b) the value of the other alcoholic beverages and of the receptacles containing them, less ten per cent of such value.