ALBERT C. RITCHIE, GOVERNOR.                  723

and accounts, together with the vouchers accompanying the
same, after cancelling such vouchers. It shall also be the duty
of the clerk of the County Commissioners to enter upon the
assessment books of said county in the case of each and every
assessment, such brief description of the property assessed, its
general location, number of acres, or lot, section and block
numbers, if a platted development, or street number in cities,
towns and villages, and designation of improvements, if any,
which may be adequate and sufficient to render said property
easy of identification and adaptable for use by the treasurer
for tax sale advertisement.

495. Immediately after the first day of January in the
year nineteen hundred and thirty-three, and each and every
year thereafter, and in no event later than the tenth day of
said month, the treasurer shall make an alphabetical 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 assessed with property upon which
taxes are due and in arrears, a brief description of the property
sufficient to identify it, and as 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 per-
sons or body corporate by mail to their last known post office
address or to the address shown by the assessment books of the
county, that if said tax. or taxes are not paid on or before the
second Monday in April next ensuing, together with the inter-
est 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 April
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 personal 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 Mon-
day in March. On the said second Monday in April the treas-
urer 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 ad-
vertising charge shall not then have been paid, and shall con-
tinue such sale on each succeeding day, legal holidays excepted,