EDWIN WARFIELD, ESQ., GOVERNOR.

243

and to have their property sold unless the taxes with which
they are charged are paid on or before the first day of Janu-
ary then next ensuing. He shall also, immediately after
the levy is made, make out the bill of each taxpayer, to
which a similar notice shall be annexed, and upon applica-
tion shall forward the bill by mail or otherwise to the person
or his agent to whom taxes have been assessed.
H. He shall attend in person or by deputy, in each elec-

CHAP. 171

tion district, at least one day between the date of the levy of
taxes and the first day of September, in each year, and at
least two days between the first day of September and the
thirty-first day of December, in each year, to collect and
receive taxes, and the time and place of such attendance
shall be made known not less than ten days in advance by
handbills conspicuously posted in such districts and by adver-
tisement in two newspapers published in said county.
I. Immediately upon the first day of January in each and
every year he shall make an alphabetical list by collection dis-

Collect and
receive taxes.

tricts 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, and such references to con-
veyances as will render the same certain of identification and
the amount of the tax levied and in arrears, with the interests
and costs accrued, and to accrue thereon to the day of sale,
to which list shall be appended a notice 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 proportional cost of advertising and fees, he will proceed
at ten o'clock A. M. on said second Monday in April, at the
court house in said county, to offer each and every of said
parcels of land and premises for sale to the highest bidder

Alphabetical
list to be
made out.

for cash, which said list and notice shall be published in at
least two newspapers printed and published in said county
for four successive weeks prior to the second Monday in
March, and on said second Monday in April the treasurer
shall at the hour and place named in said advertisement pro-
ceed to sell any and all such pieces or parcels of land and
premises, beginning with the first on said lists, and so on in
order, upon which taxes, interest, costs and fees shall not
then have been paid, and shall continue such sale on each

To be pub-
lished in
newspaper.