EMERSON C. HARRINGTON, GOVERNOR. 1403

97. Immediately after the first day of September in each
year, the said treasurer shall make up a list of all delinquent
taxpayers and the amounts for which they are respectively in
arrear, and shall forthwith cause the same to be published once
a week for two successive weeks in one newspaper published
in said town, and charge a proportionate part of the cost there-
of to each of said delinquents; should any of said taxes so in
arrears continue unpaid after such advertisement and remain
so unpaid until the first day of October then next ensuing,
then immediately after the first day of October in each year the
said treasurer shall make up a further list of all taxes due and
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, and, in case
of real estate, such reference to conveyances as will render the
same easy of identification, and the amount of tax levied and
in arrear, including all arrears for previous years, with the
interest and costs and expenses accrued and to accrue thereon
to the day of sale, to which list shall be appended a notice that
if the said taxes, interest, costs and expenses are not paid
before the first Monday of December then next ensuing, the
said treasurer will proceed at 10 o'clock A. M. on that date,
at the court house door in said town of Bel Air, to offer every
piece of said property, real or personal, for sale to the highest
bidder for cash, which said list and notice shall be published
in one newspaper published in said town, for four successive
weeks, prior to the said first Monday of December; and on
said first Monday of December the said treasurer shall proceed
to sell any and all such pieces of property, real or personal,
upon which said taxes, interest and costs and expenses shall
not then have been paid, and shall continue such sale each
secular day, legal holidays excepted, from 10 o'clock A. M.
until 3 o'clock P. M., until every parcel of said property shall
have been offered and sold. Should the said treasurer deem
it impracticable to sell personal property liable for taxes at
the time and place aforesaid, then he may advertise and sell
said personal property at different dates and places as may
seem most practicable to him in each case; pro-vided, that such
sales shall be made as soon as possible after the said first
Monday in December; and for the purpose of selling personal
property for the payment of taxes the said treasurer shall have,
in addition to the power conferred on him by this Act, all the
powers possessed by collectors of Harford County, prior to
the passage of the Act of 1898, Chapter 204.