EDWIN WARFIELD, ESQ., GOVERNOR.

701

month, until such taxes and penalties shall have been paid.
On or before the first day of April the clerk and treasurer
shall prepare a list of all taxes and penalties due and in
arrears, a brief description of the property, the amount of
taxes levied and in arrears, including all arrears for previous
years, with penalties, interest, costs and expenses accrued
and to accrue thereon until the day of sale, together with the
name or names of the persons or corporations against whom
such taxes were assessed, to which list shall be appended a
notice of sale stating that if such taxes, penalties, interest,
costs and expenses are not paid by a date fixed in such
notice, the said clerk and treasurer will proceed to offer for
sale and sell every piece of said property, real or personal,
to the highest bidder for cash, the place of sale in said town
and the day and time also to be stated in said notice, and

CHAP. 384

said list and notice shall be published in a newspaper pub-
lished in Montgomery county once a week for three successive
weeks, and a copy of said list and notice so published shall
be posted on the bulletin board of said town of Garret Park.

Section 16 A. On the day of sale the said clerk and treas-

Notice of sale
given.

urer shall proceed to offer for sale and sell any and all such
pieces of property, real and personal, upon which said taxes,
penalties, interests, costs and expenses shall not then have
been paid, and shall continue such sale from day to day
or until every parcel of said property shall have been
offered and sold; provided that where two or more lots,
pieces or parcels of real property shall have been assessed
to one person or corporation, the clerk and treasurer shall
offer for sale and sell each of such lots, pieces or parcels of
real property separately until a sufficient amount shall have
been realized to pay the whole amount charged against such
person or corporation, and the remainder of such lots, pieces
or parcels of real property shall not be offered for sale; pro-
vided further, that where a part of such real property adver-
tised for sale consists of a tract of laud not sub-divided into
town lots then only such portion thereof shall be offered for
sale and sold as shall in the judgment of the Council be
sufficient to pay the whole amount of taxes, interest, penal-
ties, fees, costs and expenses due upon the whole of such
tract of land; should the clerk and treasurer deem it imprac-
ticable to sell personal property liable for taxes at the time
and place aforesaid, then he ma,y advertise and sell said

Property to be
sold upon
which taxes,
etc., have not
been paid.