2906 ARTICLE 13.

the time from which said taxes bear interest, and the place at which they
are to be paid, and the days upon which he will be present for the purpose
of collecting the same, and warning all taxpayers of their liability to be
published as delinquent and to have their said property sold, unless the
taxes with which they are charged be settled within the time required
by law.

1916, ch. 680, sec. 96.

108. It shall be the duty of the said treasurer to attend, in person, or by
deputy, at the office of said Town Commissioners, or such other place as
said Town Commissioners shall designate in said town, at least one day
in each week between the time said taxes are placed in his hands for
collection and the first day of October of the current year to collect and
receive said taxes.

1916, ch. 680, sec. 97.

109. Immediately after the first day of September in each year, the
said treasurer shall make up a list of all delinquent taxpayers and the
amounts for which they are respectively in arrear, and shall forthwith
cause the same to be published once a week for two successive weeks in

one newspaper published in said town, and charge a proportionate part

of the cost thereof to each of said delinquents; should any of said taxes
so in arrears continue unpaid after such advertisement and remain so
unpaid until the first day of October then next ensuing, then immedi-
ately after the first day of October in each year the said treasurer shall
make up a further list of all taxes due and in arrear, which list shall con-
tain the names of the person or persons assessed with property upon
which taxes are due and in arrear, and a brief description of the prop-
erty, and, in case of real estate, such reference to conveyances as will
render the same easy of identification, and the amount of tax levied and
in arrear, including all arrears for previous years, with the interest and
costs and expenses accrued and to accrue thereon to the day of sale, to
which list shall be appended a notice that if the said taxes, interest, costs
and expenses are not paid before the first Monday of December then next
ensuing, the said treasurer will proceed at 10 o'clock A. M. on that date,
at the court house door in said town of Bel Air, to offer every piece of
said property, real or personal, for sale to the highest bidder for cash,
which said list and notice shall be published in one newspaper published
in said town, for four successive weeks prior to the said first Monday of
December; and on said first Monday of December the said treasurer shall
proceed to sell any and all such pieces of property, real or personal, upon
which said taxes, interest and costs and expenses shall not then have been
paid, and shall continue such sale each secular day, legal holidays ex-
cepted, from 10 o'clock A. M. until 3 o'clock P. M., until every parcel of
said property shall have been offered and sold. Should the said treasurer
deem it impracticable to sell personal property liable for taxes at the time
and place aforesaid, then he may advertise and sell said personal prop-
erty at different dates and places as may seem most practicable to him