ALBERT C. RITCHIE, GOVERNOR.                  459

with interest and costs accrued and to accrue thereon to the
date 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 Monday
in April next ensuing together with the interest accrued there-
on and a proportional cost of advertising and fees, he will pro-
ceed at ten o'clock A. M. on the said second Monday in April,
at the Mayor's office in the Town of Brunswick, to offer the
property assessed or so much thereof as may be necessary for
sale to the highest bidder for cash, which said list and notice
shall be published in a newspaper, published or circulated in
said Brunswick for four successive weeks prior to the first
Monday in March, and on said second Monday in April
the town clerk and treasurer shall, at the hour and place
named in said advertisement, proceed to sell the property
assessed or so much thereof as may be necessary, beginning
with the first on said list, and so on in order, upon which
taxes, interest, costs and fees shall not have been paid, and
shall continue such sales on each secular day, legal holidays
excepted, from ten o'clock A. M. until three o'clock P. M.
until every parcel shall have been offered. Should the town
clerk and treasurer, by reason of illness or other disability, be
unable to attend and conduct such sale or sales, the deputy
shall conduct such sale or sales, and in such case the deputy
shall make the affidavit to the report of sale as now provided
by law. The real estate of a delinquent taxpayer may be sold
to pay corporation taxes, whether there be personal property
or not. Whenever it shall be unnecessary for the town clerk and
treasurer to sell the entire real property with which a delin-
quent taxpayer is assessed, he shall estimate the quantity there-
of, which, in his judgment, will be sufficient to pay the taxes
in arrears, interest, costs and expenses above set forth, and
shall require a competent surveyor to lay off and make a plat
and description of the same, and the part so laid off shall be
sold by the plat and description so made, and it shall be suffi-
cient in the advertisement of the list of delinquent taxpayers
to designate the quantity of land to be sold from the property
described as per plat and description to be exhibited at the
time of sale, and in case of sale the town clerk and treasurer
shall file said plat and description with his report of sale;
provided, however, that if said town clerk and treasurer shall
deem it impracticable to divide the property assessed, he shall
set aside the whole.