JOHN WALTER SMITH, ESQ., GOVERNOR.

45

property to be assessed or in whose custody the same may be,
or if it be land and no one is in the apparent occupancy
thereof, then such notice shall be posted upon such land.
Section 26 D. It shall be the duty of said treasurer as soon

CHAP. 34.

as the annual levy is made and placed in his hands to give
notice thereof by advertisement inserted in one newspaper
published in said town for two weeks, stating the time from
which said taxes bear interest, and the place at which they are
to be paid, and the days upon which he will be present for
the purpose of collecting the same, and warning all taxpayers
of their liability to be published as delinquent and to have
their said property sold, unless the taxes with which they are
charged be settled within the time required by law.
Section 26 E. It shall be the duty of the said treasurer to

Notice to be
given.

attend, in person, or by deputy, at the office of said Town
Commissioners, or such other place as said Town Commis-
sioners shall designate in said town, at least one day in each
week between the time said taxes are placed in his hands for
collection and the first day of October of the current year to
collect and receive said taxes.
Section 26 F. Immediately after the first day of September
in each year, the said treasurer shall make up a list of all

Duty of
treasurer.

delinquent taxpayers and the amounts for which they are
respectively in arrear, and shall forthwith cause the same to be
published once a week for two successive weeks in one news-
paper published in said town, and charge a proportionate
part of the cost thereof to each of said delinquents ; should
any of said taxes so in arrear continue unpaid after such
advertisement and remain so unpaid until the first day of
October then next ensuing, then immediately after the
first day of October in each year the said treasurer shall
make up a further list of all taxes due and in arrear, which
list shall contain the names of the person or persons assessed
with property upon which taxes are due and in arrear, and
a brief description of the property, and, in case of real estate,
such reference to conveyances as will render the same easy of
identification, and the amount of tax levied and in arrear,
including all arrears for previous years, with the interest and
costs and expenses accrued and to accrue thereon to the day
of sale, to which list shall be appended a notice that if the
said taxes, interest, costs, and expenses are not paid before the
first Monday of December then next ensuing, the said treasurer
will proceed at 10 o'clock A. M. on that date, at the courthouse

List of
delinquent
taxpayers to
be made out.

door in said town of Bel Air, to offer every piece of said prop-
erty, real or personal, for sale to the highest bidder for cash,
which said list and notice shall be published in one newspaper

List to be
published.