LLOYD LOWNDES, ESQUIRE, GOVERNOR.

first day of January then next ensuing. He shall also imme-
diately after the receipt of the levy, as aforesaid, make out the
bill of each taxpayer, to which a similar notice shall be
annexed, and upon application, shall forward the bill by mail
or otherwise to the person or his agent, to whom taxes have
been assessed.
262 B. It shall be the duty of the treasurer to attend in per-

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son or by deputy in each election district at least one day
between the date of the levy of taxes and the first day of Sep-
tember in each year, and at least two days between the first
day of September and thirty-first day of December in each
year, to collect and receive taxes ; and the time and place of
such visits shall be made known not less than ten days in advance
by handbills conspicuously posted in such districts and by adver-
tisements in two newspapers, as aforesaid, published in said
county.
262 C. Immediately after the first day of January in each

Attend in
person.

year the treasurer shall make up a list of all taxes due 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, the district
of its location, and such references to conveyances as will
render the same easy of identification, and the amount of the
tax levied and in arrear, with the interest and costs and expen-
ses accrued, and to accrue thereon to the day of sale, to which
list shall be appended a notice that if the said taxes are not
paid on or before the second Monday in April next ensuing,
together with the accrued interest thereon, and proportional
cost of advertising and fees, the treasurer will proceed at ten
o'clock A. M. on that day, 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 for cash, which said list and
notice shall be published in two newspapers, to be selected as
in section 262 A, printed in said county for four successive
weeks prior to the first Monday in April. And on said second
Monday in April, the said treasurer shall proceed to sell any
and all such pieces or parcels of land and premises and per-
sonal property, upon which said taxes, interest, cost and fees
shall not then have been paid, and shall continue such sale
each secular day, legal holidays excepted, from ten o'clock A.
M. until three o'clock P. M., until every parcel shall have been
offered.
262 D. The said treasurer shall within thirty days after the
close of such sale or offering, should any sale or sales be

List of taxes
due in
arrears.