HARRY W. NICE, GOVERNOR. 263

upon application shall forward the bill by mail or other-
wise to the person, or his agent, to whom taxes have been
assessed. Immediately upon the first day of April in each
and every year, the Treasurer shall make an alpha-
betical list by election districts, as now established by law,
in their numerical order, of taxes due and in arrears,
which list shall contain the name or names of the person
or persons or body corporate assessed with property upon
which taxes are due and in arrears, a brief description
of the property, real and personal, and such references to
conveyances or other description as will, in the case of real
estate, render the same certain of identification, and the
amount of the tax; levied and in arrears, with the inter-
est and costs accrued, and to accrue thereon to the day of
sale, to which list shall be appended a notice that if the
said tax or taxes are not paid on or before the second Mon-
day in July next ensuing, together with the interest ac-
crued thereon and the proportional cost of advertising and
fees, he will proceed at 10 o'clock A. M. on said second
Monday in July, at the courthouse in said county, to offer
each and every of said parcels of land and personal
property as the case may be, for sale to the highest
bidder for cash, which said list and notice shall be pub-
lished in some newspaper printed in said county for three
successive weeks prior to the second Monday in July, and
on said second Monday in July the treasurer shall, at the
hour and place named in said advertisement, proceed to
sell any and all such pieces or parcels of land and
all such personal property, beginning with the first
on said list, and so on in order, upon which the taxes, in-
terest, costs and fees shall not then have been paid, and
shall continue such sales on each secular day, legal holi-
days 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 disability, be un-
able to attend and conduct such sale or sales in person,
then a deputy to be by him appointed shall attend
and conduct such sale or sales and make the affi-
davit to the report of sales as now provided for by
law. Provided, however, that on or before the first
day in October in each year, the Treasurer shall accept
one-third of the taxes due by each of said taxpayers, and
on or before the first day of April, each year, he shall ac-
cept the remaining one-third of taxes due by each of said
taxpayers. That the real estate of a delinquent tax-
payer may be sold to pay State and county taxes whether
there be personal property or not; and whenever it shall