PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1513

like penalty of one per centum on the first day of each suc-
ceeding month, until said taxes and penalties shall be paid.

Ibid. sec. 16A.

551. That it shall be the duty of the clerk and treasurer,
within twenty days, after the annual levy or any special levy
is made and placed in his hands, to give notice thereof by
advertisement in the official journal of the town, or in some
newspaper published in Montgomery county, which notice shall
state the time from which the taxes bear interest, and shall
warn all taxpayers of their .liability to be published as delin-
quent taxpayers, and to have' their property sold unless the
taxes with which they are charged are paid on or before the
first day of January then next ensuing. The clerk and treas-
urer shall also, immediately after the receipt of the levy afore-
said, make out the bill of each taxpayer of the town, to which
a similar notice shall be annexed, and upon application shall
forward the bill by mail or otherwise to the person or persons,
or his or their agent or agents, to whom the taxes in question
shall have been assessed.

1906, ch. 795, see. 16B.

552. That immediately after the first day of January in
each and every year the clerk and treasurer shall make an alpha-
betical list of all taxes due and in arrear, which list shall con-
tain the name or names of the person or persons, the body cor-
porate or bodies corporate, assessed with property upon which
taxes are due and in arrear, a brief description of the property
and such reference to conveyance or otherwise as will render
the same easy of identification, and the amount of the tax
levied and in arrear with the interest and costs accrued and to
accrue thereon to the day of the sale, to which list shall be
appended a notice that if said tax or taxes are not paid on or
before the second Monday of April next ensuing, together with
the interest accrued thereon and the proportional cost of adver-
tising and fees, the clerk and treasurer will proceed at a speci-
fied hour on said second Monday in April, at a specified place
in said town, to offer each and every of said parcels of land and
premises for sale to the highest bidder for cash, which list and
notice shall be published,in the official journal of the town, or
in some, newspaper published in Montgomery county for three
successive weeks prior to the second Monday in February; and
on said second Monday in April the said clerk and treasurer
shall at the hour and place named in said advertisement pro-
ceed to sell any and all such pieces and parcels of land and
premises, beginning with the first piece or parcel on said list,
and so on in order upon which taxes, interest, cost and fees shall