(d)The clothing of every prisoner sentenced to a substantive term of rigorous imprisonment of three years or more shall, if not liable to be destroyed under the preceding provisions of this rule, on the confirmation of the prisoner's sentence or if no appeal is made, on the expiration of the time allowed for appealing, be sold and the proceeds credited to the prisoner's account and a note to that effect made in the list of the property of such prisoner, and attested by the Superintendent.