HENRY LLOYD, ESQUIRE, GOVERNOR.

707

SEC. 16. And be it enacted, That whenever
the Commissioners shall levy a tax they shall
cause to be made out an alphabetical list of
the persons charged therewith, and shall cause
to be affixed thereto the respective sums to be
collected from such persons and a warrant to
the Treasurer to collect the same.

SEC. 17. And be it enacted, That the Treas-
urer shall, within ten days after the receipt of
such list and warrant, render to each person,
named therein an account of tax bill, show-
ing the amount due by him, if he be a resident
of the town, and if he be a non-resident and
in consequence thereof cannot be conveniently

Alphabetical

list.

served with said account or tax bill, he shall
give public notice of such account or tax bill,
and may, unless the same be paid within one
hundred and twenty days after the delivery or
publication of such account, collect the same
with all costs, by distress and sale of the real
and personal property of the delinquent at
public auction, after giving at least ten days
public notice of such sale in some newspaper
published in said county.

SEC. 18. And be it enacted, That the Presi-
dent of the Commissioners shall execute and
deliver to the purchaser a deed of the real prop-
erty so sold, and the said deed shall convey to

Treasurer to
render ac-
count.

the purchaser the said property, and shall be
presumptive evidence that all the require-
ments of the law have been complied with in
making such sale and deed; but the delinquent
taxpayer shall have the right to redeem at
any time within two years, by paying the un-
paid tax and costs with legal interest, and a
penalty of ten per cent, thereon.

SEC. 19. And be it enacted, That the Treas-
urer shall make all collection of taxes and re-
ceive all money paid for the use and benefit
of said corporation; he shall keep an account
of the receipts and disbursements of the funds
of the corporation in a well bound book, to be

Deliver deed.