EMERSON C. HARRINGTON, GOVERNOR. 1471

delinquent taxpayers and the amount far. which they are re-
spectively in arrear, and if the said taxes are not paid on or
before the first day of February next ensuing, he shall imme-
diately thereafter cause the same to be published once a week
for two successive weeks in two newspapers if so many be
published in said City and charge a proportionate part of the
cost of said publication to each of said delinquents. Should
any of the said taxes so in arrears continue unpaid beyond the
twentieth day of February after such advertisement, the City
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 a description of the property upon
which taxes are due and in arrear, and the amount of tax
levied and in arrear thereon, 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 are
not paid on or before the second Monday in April next ensu-
ing, together with the accrued interest, costs and expenses
thereon, the City Treasurer will proceed at ten o'clock A. M.
on that day at the City Hall, in said City, to offer each and
every of said parcels of land, premises or other property, for
sale to the highest bidder for cash, which said list and notice
shall be published in two newspapers if so many bo printed
in said City for four successive weeks prior to the first Mon-
day in April, and on the said second Monday in April, the
said Treasurer shall proceed to sell any and all such pieces or
parcels of land and premises and personal property upon which
said taxes, interest, costs and expenses shall hot then have
been paid, and shall continue such sale each day, Sundays and
legal holidays excepted, from ten o'clock A. M. until three
o'clock P. M. until every parcel and all such property shall
have been offered. Should it for any reason appear to said
Treasurer to be impracticable to sell personal property liable
for taxes as aforesaid, at the time and place aforesaid, then
the Treasurer may advertise, offer and sell such personal prop-
erty at different dates and places, as may seem to him most
practicable in each case, but always advertising such sales as
aforesaid, and holding the same as soon as practicable after the
said second Monday in April.

Section 314. The said City Treasurer shall within thirty days
after the close of such sale or offering, should any sale or sales be
made, make a full report thereof to the Circuit Court for Har-
ford County, setting forth his proceedings in the premises in