HARRY W. NICE, GOVERNOR. 1211

day of said month, the treasurer shall make an alphabeti-
cal list by election districts, in their numerical order, of
all. taxes due and in arrears, which list shall contain the
names of the person or persons or body corporate as-
sessed with property upon which taxes are due and in
arrears, a brief description of the property sufficient to
identify it, and taken from the assessment books of the
county, the amount of the tax levied and in arrears, and
of all taxes in arrears with interest accrued, and to accrue
thereon, to the date of sale, and shall notify the person
or persons or body corporate by mail to their last known
post office address or to the address shown by the assess-
ment books of the county, that if said tax or taxes are not
paid on or before the second Monday in October
next ensuing, together with the interest accrued thereon,
and the proper costs of advertising herein required, not
to exceed the sum of $2. 00 in any case, he will proceed at
ten o'clock A. M., on the* second Monday in Oc-
tober at the Court House in said County, to offer each and
every of said parcels of land and premises, as well as
personal property, if the assessment be only upon per-
sonal property, for sale to the highest bidder for cash;
which said list and notice shall be published in at least
two newspapers printed and published in said County
for four successive weeks prior to the second Monday in
September. On the said second Monday in
October 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 premises, or personal
property, beginning with the first on said list and so on
in order upon which taxes, interest and said advertising
charge shall not then have been paid, and shall continue
such sale on each succeeding day, legal holidays excepted,
from ten o'clock A. M. to three o'clock P. M., until every
parcel shall have been offered. Should the treasurer, by
reason of illness or other disability, be unable to attend or
conduct such sale or sales in person, a deputy shall con-
duct such sale or sales, and in such cases the deputy shall
make the affidavit to the report of sale provided for in
Section 496. And in the case of a sale of personal prop-
erty only, the purchaser or purchasers of the articles sold
shall have a good title to the same, and the treasurer
shall deliver the said personal property to said purchaser
or purchasers upon payment of the full amount of the
sale price thereof. Provided, that in order to facilitate the
operations of this section during the years 1935,
1936, and with the intent and purpose of provid-