HERBERT R. O'CONOR, GOVERNOR. 51

printed in said county for three successive weeks prior to
the third Monday in August, and on said third Monday in
August the treasurer shall, at the hour and places 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, interest, costs and fees shall not then
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 treasurer, by reason of illness or other
disability, be unable 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 Sep-
tember, 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 accept the
remaining one-third of taxes due by each of said tax-
payers. That the real estate of a delinquent taxpayer
may be sold to pay Town taxes whether there be personal
property or not; and whenever it shall be unnecessary for
the Treasurer to sell the entire real property with which
a delinquent taxpayer is assessed, he shall estimate the
quantity thereof 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 parts so laid off shall be sold by the plat and
description so made and it shall be sufficient in the adver-
tisement 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 Treasurer shall file said plat
and description with his report of sale.

The said Treasurer in and about the collection of delin-
quent taxes, shall have all the powers and authority of a
Collector of Taxes under the Code of Public General Laws;
and should the said Treasurer deem it impracticable to sell
personal property liable for taxes at the time and place
aforesaid, then he may advertise and sell said personal
property under the power and authority conferred upon
Collectors of Taxes by Article 81 of the Code of Public
General Laws provided that the said Treasurer shall pro-
ceed with such sales as soon as possible after the third
Monday in August, as named in this section.