MONTGOMERY COUNTY. 3351

of each taxpayer, to which a similar notice shall be annexed, and upon
application shall forward the bill by mail or otherwise to the person or
his agent to whom taxes have been assessed.

1906, ch. 171, sec. 62H. 1912, ch. 790, sec. 136. 1918, ch. 27.

206. Immediately upon the first Monday of July, in the year 1918,
and each and every year thereafter, he shall, with the advice, consent and
approval of the County Commissioners, cause to be designated certain
banking institutions of the County, where all persons, firms or corpora-
tions may pay taxes, under such rules and regulations as the County Com-
missioners may approve and adopt for the convenience of the taxpayers.
That the Treasurer shall cause a copy of the list of such banking institu-
tions to be published in the County newspapers where taxes may be paid
and a similar notice shall be attached to, or printed on the back of, each
bill so rendered or sent out as hereinbefore provided. That said banking
institutions shall make a prompt report on the first Monday of each month
of its collections, said collections to be subject to the order of the Treas-
urer, and no compensation shall be allowed said banking institutions for
such services.

1906, ch. 171, sec. 62-1. 1912, ch. 790, sec. 137.

207. Immediately upon the first day of January in each and every
year he shall make an alphabetical list by collection districts as now estab-
lished by law, in their numerical order, of taxes due and in arrears, which
list shall contain the name or names of the person or persons or body cor-
porate assessed with property upon which taxes are due and in arrears a
brief description of the property, and such references to conveyances as
will render the same certain of identification and the amount of the tax
levied and in arrears, with the interests and costs accrued, and to accrue
thereon to the day of sale, to which list shall be appended a notice that if
said tax or taxes are not paid on or before the second Monday in April
next ensuing, together with the interest accrued thereon and the propor-
tional cost of advertising and fees, he will proceed at ten o'clock A. M. on
said second Monday in April, at the court house in said county, to offer
each and every of said parcels of land and premises for sale to the highest
bidder for cash, which said list and notice shall be published in at least
two newspapers printed and published in said county for four successive
weeks prior to the second Monday in March, and on said second Monday
in April the treasurer shall at the hour and place named in said advertise-
ment proceed to sell any and all such pieces or parcels of land and prem-
ises, beginning with the first on said lists, and so on in order, upon which
taxes, interest, costs and fees shall not then have been paid, and shall con-
tinue such sale on each secular day, legal holidays excepted, from ten
o'clock A. M. until three o'clock P. M. until every parcel shall have been
offered; should the treasurer, by reason of illness or other disability, be
unable to attend and conduct such sale or sales in person, a deputy shall
conduct such sale or sales, and in such case the deputy shall make the
affidavit to the report of sales provided for in section 210.