MONTGOMERY COUNTY. 3465

1906, ch. 800, sec. 17-A. 1912, ch. 790, sec. 360.

527. On the day of sale the clerk shall, at the time and place desig-
nated in his notice, offer for sale by public auction to the highest bidder,
so much of the real estate advertised or posted in the name of the delin-

quent taxpayer as shall be necessary to pay the taxes, penalties and costs,
and shall continue the sale from day to day until the taxes are paid or
until each piece of property has been sold; when the real estate advertised

or posted as aforesaid shall consist of more than one parcel assessed to
any one delinquent, such parcels, when it is practicable to do so, shall be
offered singly until enough has been realized to pay the whole of the tax
bill owing by such delinquent, interest, penalties, costs and charges as
herein provided; and the remainder of such parcels shall not be offered.
In case, however, said real estate shall consist of but one town lot, whether
improved or not, it shall be offered as a whole; if such property consists
of a tract of land not sub-divided into town lots then only such portion
thereof, to be determined before the sale and described in the advertise-
ment, as in the judgment of the council shall be sufficient to pay the
amount properly chargeable against the delinquent owner shall be sold.

1906, oh. 800, sec. 17B. 1912, ch. 790, sec. 361.

528. The town of Kensington is hereby authorized and empowered to
purchase any property offered for sale for the payment of taxes; provided,
it shall not bid a sum greater than the taxes in arrears upon said prop-
erty, and the penalties, costs, fees and expenses of sale; in such case no

certificate of sale shall be made; but if at any time thereafter any person
shall pay to the town the amount of the taxes, penalties and costs to date,
together with all taxes, general and special, which may have become due
thereon after the date of the sale, with interest at ten (10) per centum
per annum, the clerk shall give to such person a certificate similar to the
certificate given to a purchaser at the tax sale, which shall entitle him
to the same rights and privileges as if he had purchased the property at
the tax sale.

1906, ch. 800, sec. 17C. 1912, ch. 790, sec. 362.

529. The said clerk shall within thirty (30) days after the close of
the sales made and herein provided for make a full report to the Circuit
Court of Montgomery County of the sale made by him of the property
located in said county and town, setting forth his proceedings in the prem-
ises in detail, and showing to whom and at what price such several parcels
were severally sold, the amount of tax, the penalty, interest accrued, pro-
portional cost of advertising such sale, and the cost and expense of making
and reporting said sale, including a reasonable counsel fee, and of the
surplus fund in each instance; and with such report he shall also file a

copy of the printed and advertised list aforesaid. The said court shall
examine the said proceedings and if the same appear to be regular and
the provisions of law in relation thereto have been substantially complied
with, shall order notice to be given by advertisement in such newspaper