3634 ARTICLE 16.

1906, ch. 795, sec. 16. 1912, ch. 790, sec. 650.

926. All taxes levied by the council shall be due and payable at the
office of the clerk and treasurer as soon as they are levied. The ordinances
providing for the levying of taxes shall of themselves constitute the au-
thority for the same, and no other warrant or evidence of authority shall
be required. If any taxes due from any person or corporation are not
paid before the first day of September following, there shall be added
on that day a penalty of one per centum thereof, and a like penalty of one
per centum on the first day of each succeeding month, until said taxes and
penalties shall be paid.

1906, ch. 795, sec. 16A. 1912, ch. 790, sec. 551.

927. 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 no-
tice shall state the time from which the taxes bear interest, and shall
warn all taxpayers of their liability to be published as delinquent taxpay-
ers, 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 treasurer shall also, immediately after the receipt of the
levy aforesaid, 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, sec. 16B. 1912, ch. 790, sec. 552.

928.Immediately after the first day of January in each and every
year the clerk and treasurer shall make an alphabetical list of all taxes-
due and in arrear, which list shall contain the name or names of the per-
son or persons, the body corporate or bodies corporate, assessed with prop-
erty 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 ensu-
ing, together with the interest accrued thereon and the proportional cost
of advertising and fees, the clerk and treasurer will' proceed at a specified
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 Montgom-
ery county for three successive weeks prior to the second Monday in Feb-
ruary; and on said second Monday in April the said clerk and treasurer
shall at the hour and place named in said advertisement proceed to sell
any and all such pieces and parcels of land and premises, beginning with