PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 985

SECTION 451-D. He shall attend in person or by deputy, in
each election district, at least one day betwen the date of the
levy of taxes and the first day of September, in each year, and
at least one day 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 conspicu-
ously posted in such districts and by advertisement in two news-
papers published in said county.

SECTION 451-E. Immediately upon the first day of January
in each and every year he shall make an alphabetical list of elec-
tion districts in their numerical order, of taxes due and in
arrears, which list shall contain the names of the person or per-
sons or body corporate assessed with property upon which taxes
are due and in arrears, a brief description of the property, and
such references to conveyances 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, and shall notify the said person or persons or
body corporate by mail 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 costs of
notice 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 for cash, which said list and notice
shall be published in at least two newspapers printed and pub-
lished 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 adver-
tisement proceed 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
secular day, legal holidays excepted, from ten o'clock A. M.
until three o'clock P. M., until every parcel shall have been
offered; should the treasurer, by reason of illness or other dis-
ability, be unable to attend.and conduct such sale or sales in
person, a deputy shall conduct such sale or sales, and in such
case the deputy shall make the affidavit to the report of sales
provided for in Section 451-H.

SECTION 451-F. That the real estate of a delinquent taxpayer
may be sold to pay State anad County taxes, whether there be