ALBERT C. RITCHIE, GOVERNOR.                  225

ceeding month, until such taxes and penalties shall have been
paid. On or before the first Monday in May of each year, but
not earlier than the first day of April, the clerk and treasurer
shall offer at public sale, at some place within the town to
be designated in his public notice of sale, all real and per-
sonal property which is then subject to lien for taxes in arrears
under the provisions of this charter, whether for the year
current or for previous years, or so much thereof as may
be necessary to pay the taxes in arrears due from the respec-
tive owners thereof with penalties and costs and expenses in-
cluding the proportional cost of giving public notice of the
sale by advertisement. The said notice of the sale shall state
the time and place of sale, the name or names of the persons
to whom each piece of property advertised is assessed, and the
total amount of taxes, penalties and costs due from each person,
computed to the day of the sale. Subdivided property shall be
designated by lot and block. Property not subdivided shall be
briefly described so as to identify the land to be sold. Where
property is improved, the improvements shall also be described.
The notice shall be published once each week, for three succes-
sive weeks in a newspaper published in Montgomery County
and the last day of publication shall be at least three days be-
fore the day of the sale. The clerk and treasurer shall con-
tinue to receive such taxes as are tendered, with penalties and
proportional cost of advertising, up to the time that the prop-
erty chargeable therewith is offered for sale.

430. On the day of the sale the clerk and treasurer shall,
at the time and place designated in his notice, offer for sale at
public auction to the highest bidder so much of the real and
personal property advertised in the name of each delinquent
taxpayer as shall be necessary to pay the taxes, penalties and
costs due from said delinquent taxpayers and shall continue
the sale from day to day until the taxes are paid or until each
piece or article of property has been sold. In the event the
said real property shall consist of but one town lot, whether
improved or unimproved, it shall be offered as a whole, but if
such property shall consist of more than one lot or parcel
assessed to any one delinquent owner, or if a tract of land not
subdivided into town lots, then only such portion thereof, to be
determined before the sale and described in the advertisement,
as in the judgment of the clerk and treasurer shall be suffi-
cient to pay the amount properly chargeable against the delin-