ALBERT C. RITCHIE, GOVERNOR. 557

with interest accrued, and to accrue thereon, to the date
of sale, and shall notify the person or persons or body cor-
porate by mail to their last known post office address or to
the address shown by the assessment books of the county,
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 proper costs of advertising herein
required, not to exceed the sum of $2. 00 in any case, he
will proceed at ten o'clock A. M. on the second Monday in
April at the Court House in said county, to offer each and
every of said parcels of land and premises, as well as per-
sonal property, if the assessment be only upon personal
property, for sale to the highest bidder for cash; which
said list and notice shall be published in at least two news-
papers printed and published in said county for four suc-
cessive weeks prior to the second Monday in March. On
the said second Monday in April the treasurer shall at the
hour and place named in said advertisement proceed to sell
any and all such pieces or parcels of land and premises, or
personal property, beginning with the first on said list and
so on in order upon which taxes, interest and said adver-
tising charge shall not then have been paid, and shall
continue such sale on each succeeding day, legal holidays
excepted, from ten o'clock A. M. to 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 or conduct such sale or sales in person, a deputy
shall conduct such sale or sales, and in such cases the
deputy shall make the affidavit to the report of sale pro-
vided for in Section 496. And in the case of a sale of per-
sonal property only, the purchaser or purchasers of the
articles sold shall have a good title to the same, and the
treasurer shall deliver the said personal property to said
purchaser or purchasers upon payment of the full amount
of the sale price thereof. Provided, that in order to facili-
tate the operations of this section during the years 1933 and
1934, and with the intent and purpose of providing some
measure of relief for the taxpayers from the existing
emergency conditions in the economic and financial world,
the treasurer may, if he should find it necessary or expedi-
ent to do so, or if so directed by the Board of County Com-
missioners, he shall, in those years, extend the time limits
prescribed in this section as follows: 1. As to all taxes due
and payable for 'the six months' period from July 1, 1931,
to January 1, 1932, for publishing the list and notice of
delinquent taxpayers he may have until the second Monday