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sale, the name or names of persons to whom each piece of
property is assessed, and the total amount of taxes, penalties
and costs due from such person, computed to the day of the
sale ; sub-divided property shall be designated by lot, block
and sub-divisions ; property not sub-divicled shall be briefly
described so as to identify the land to be sold, (d) The notice
shall be published once in each week for three successive weeks
in some newspaper published in the town, if any such there be,
and the last day of publication shall be at least three days before
the day of sale ; if there be no newspaper regularly published
in the town as often as once a week, or if the proposed charges
for publication shall be deemed excessive by the Council, then
the notice shall be printed and posted up in at least five con-
spicuous places in the town for three weeks before the day of
sale, and no other notice shall be required, (e) The treasurer
shall continue to receive such taxes as are tendered, with penal-
ties and proportionate cost of giving notice, up to the time
at which the property chargeable therewith is offered for sale.
(f) On the day of the sale the treasurer shall, at the time and
place designated in his notice, offer for sale so much of the
real estate advertised or posted in the name of each delinquent
tax payer, as shall be necessary to pay the taxes, penalties and
costs due from him, and shall continue the sale from day to
day until all the taxes are paid, or until each piece of property
has been offered at least once, (g) The person who offers to
pay the taxes, penalties and costs due from the owner of any
piece or pieces of property for the smallest portion of the same
shall be considered the purchaser. If no person bids for a less
quantity than the whole, then the whole shall be offered. (A)
If after all the parcels have been offered, any remain unsold
for want of bidders, the treasurer shall adjourn the sale to
some day not exceeding two weeks from the day of adjourn-
ment, and shall post notices thereof in at least five conspicuous
places in the town ; but no further advertisement shall be nec-
essary, (i) On the day fixed for re-opening the sale, the same
proceedings shall be had as at the previous sale, and the sale
shall be adjourned from day to day until all parcels have been,
again offered at least once; and any taxes then remaining
unpaid, with penalties and costs, shall be extended upon the
tax books, and shall be collectible by sale at the tax sale of the.
ensuing year or years.
18. (a) The purchaser at a tax sale shall pay forthwith to
the treasurer the amount of taxes, penalties and costs. The
treasurer shall sign and deliver to the purchaser a certificate of
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Tax to be
levied.
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