ALBERT C. RITCHIE, GOVERNOR. 49

tisement in two newspapers printed and published
in said county a list of such delinquents, together
with the amount of taxes due by each, and the interest due
thereon; and he shall deliver or mail to each of such de-
linquents between the fifteenth day of March and
the twenty-fifth day of March in each year an
account of his assessments, and the taxes and interest due
thereon, with a notice of warning to such delinquent thereto
attached that, unless payment be made in full on or before
the first day of April next, the same will be collected by
process of law; and if on said first day of April next the
said taxes, interest and costs are unpaid, he shall immedi-
ately thereafter make up an additional list of all delinquents
assessed with real estate, giving the names of the persons
assessed, with a brief description of the property, the dis-
trict of its location and such references to conveyances as
will render the same possible of identification, together
with the amount of taxes due and in arrear thereon, in-
cluding all taxes on personalty due from the owner of said
real estate, with interest, costs and expenses accrued and
to accrue to day of sale, with a notice appended that if said
taxes, interest, costs and expenses are not paid on or before
the third Tuesday in May next ensuing, the county treas-
urer will proceed at 10 o'clock A. M. on that day at the
Court House in said county to offer said property for sale
to the highest bidder for cash, which list and notice shall
be published at least three weeks prior to said third Tues-
day in May; and upon the third Tuesday in May in each
year the county treasurer shall proceed to sell under the
terms of said notice all property upon which taxes, interest,
costs or fees are in arrear and shall continue such sale
from day to day on each secular day, legal holidays ex-
cepted, from 10 o'clock A. M. to 3 o'clock P. M., until all of
said property shall have been offered and disposed of.

SEC. 2. And be it further enacted, That this Act is
hereby declared to be an emergency law necessary for the
immediate preservation of the public health and safety, and
being passed upon a yea and nay vote supported by three-
fifths of all the members elected to each of the two Houses
of the General Assembly, the same shall take "effect from
the date of its passage.

Approved March 3, 1933.