HARRY W. NICE, GOVERNOR. 621

and collected from the said first day of October until said taxes
are paid, and immediately after the first day of October the
Treasurer shall cause notice to be given to each delinquent,
showing the amount of his assessment, the taxes due thereon,
and the charges that have been added, and warning said delin-
quent that unless settlement in full be made before the first
day of April ensuing the property so assessed and taxed will
be levied on, advertised and sold according to the provisions
of the Code of Public General Laws. He shall also, immedi-
ately after the levy is made, make out the bill of each taxpayer
and upon application shall forward the bill by mail or other-
wise to the person, or his agent, to whom taxes have been
assessed. Immediately upon the first day of April in each and
every year, the Treasurer shall make an alphabetical list by
election districts, as now established 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 corporate
assessed with property upon which taxes are due and in
arrears, a brief description of the property, real and personal,
and such references to conveyances or other description as
will, in the case of real estate, render the same certain of
identification, and the amount of the tax levied and in
arrears, with the interest and costs accrued, and to accrue
thereon to the day of sale, to which list shall be appended a
notice that if the said tax or taxes are not paid on or before
the second Monday in August next ensuing, together with
the interest accrued thereon and the proportional cost of
advertising and fees, he will proceed at 10 o'clock A. M. on
said second Monday in August, at the courthouse in said
county, to offer each and every of said parcels of land and
personal property as the case may be, for sale to the highest
bidder for cash, which said list and notice shall be published
in some newspaper printed in said county for three successive
weeks prior to the second Monday in August, and on said
second Monday in August the treasurer shall, at the hour
and places named in said advertisement, proceed to sell any
and all such pieces or parcels of land and all such personal
property, beginning with the first on said list, and so on
in order, upon which the. taxes, interest, costs and fees shall
not then have been paid, and shall continue such sales 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, then a deputy to be by him appointed shall attend
and conduct such sale or sales and make the affidavit to the
report of sales as now provided for by law. Provided, however,
that on or before the first day in October in each year, the