ALBERT C. RITCHIE, GOVERNOR. 1219

levy thereof and will be in arrears and subject to a penalty of
one per centum per month if not paid on or before September
30th next succeeding the date of levy, and on the first day of
November following the town Treasurer shall certify to the
Mayor and Council a list of all delinquent taxes and upon
receipt of such list the Mayor and Council may direct an order
to the Town Treasurer authorizing him to sell real or personal
property, to proceed to execute, real or personal property, for
the payment of any taxes then remaining due and unpaid, it
being the intent and meaning of this section to require all per-
sons, body politic and corporate, owing taxes to the town to pay
the same to the town Clerk at such place and times as may be
designated.

(b) Upon receiving an order from the Mayor and Council to
enforce the payment of unpaid taxes, he shall leave with the
party by whom the taxes are to be paid, or at his usual place of
abode or on the premises, if the party does not reside in town, a
statement showing the amount of taxes due thereon, with a
notice thereto annexed, that unless the taxes are paid within
thirty days thereafter, he will proceed by way of distress or
levy to collect the same.

(c) Tax Sales—Deeds. If, after giving thirty days7 notice,
as directed in this section, the said taxes shall not be paid, the
Treasurer shall levy upon either the real or personal property
of the delinquent, and sell the same at public sale, either on
the premises or at some public place in said town, having first
given twenty days' notice in writing of the time and place of
said sale, said notice to be posted in not less than three public
places in said town. The Treasurer shall sell so much of said
property as may be necessary to pay the amount of taxes due
from such delinquent, with the costs incurred by said Treas-
urer, and shall, if it be real estate, convey the same to the pur-
chaser upon payment of the purchase money, and shall pay any
amount over and above the taxes and costs, for which the
property may sell to the party for whose taxes the property is
sold; and the said Treasurer shall be entitled as his cost to one
dollar on each and every levy so made.

Sub-Section 18A. The Mayor and Common Council shall
cause to be constructed in such cases as they may determine to
be necessary for the public benefit, and for the interest of the
abutting owners, sidewalks, curbs, gutters and roadbed and
street improvements, in any of the streets of said town, the
sidewalks including curbs, to be of such width as may be deter-