HERBERT R. O'CONOR, GOVERNOR. 493

balances of taxes due upon the levies for which he is charged,
including all cash in his hands as Treasurer, whether from
taxes, the proceeds of sale of property of delinquent taxpay-
ers, fines or licenses collected, or from any other source; and
also to deliver to his said successor all proceedings had for
the enforcement of the payment of said taxes, and the suc-
cessor of a deceased or retiring Treasurer is empowered and
required to collect and enforce the payment of said taxes, as
herein provided; and in all cases where a Treasurer has taken
steps for the enforcement of the payment of said taxes, and
shall retire or die before the collection of said taxes, or before
said proceedings are completed, his successor is empowered
and required to continue and complete said proceedings for
the enforcement of the payment of said taxes, and to collect
the same; and is hereby clothed with all the power and au-
thority in law had by the deceased or retiring Treasurer dur-
ing his term of office for that purpose, including the execution
of deeds for property previously sold at tax sales.

106. On the first day of October in each year the Treasurer
shall make up a list of all delinquent taxpayers and the
amounts for which they are respectively in arrears, adding to
each bill One Dollar ($1. 00) for the cost of advertising same,
and publish the same once in each of two successive weeks
before the first Monday in November following, and if said
taxes and costs are unpaid on that day he shall immediately
thereafter make up a list of all delinquents assessed with real
estate, giving the name of the persons assessed, with a brief
description of the property, its location and such references
to conveyances as will render the same possible of identifica-
tion, together with the amounts of taxes due and in arrears
thereon, including all taxes on personal property due from
the owner of said real estate, with interest, cost and expenses
accrued and to accrue to day of sale, which said expense shall
include Three Dollars ($3. 00) as attorney's fee in each case
where the description of the property is prepared as herein-
before set forth, and Two Dollars ($2. 00) as auctioneer's fee
for each property sold, with a notice appended that if said
taxes, interest, costs, expenses and fees are not paid on or
before the fourth Monday in December next ensuing, the Treas-
urer will proceed at ten o'clock on that day at the Court
House door in said Town, to offer said property for sale to the
highest bidder for cash, which list and notice shall be pub-
lished at least three successive weeks prior to the fourth Mon-
day in December; and upon the fourth Monday in December in
each year the Treasurer shall proceed to sell under the terms of
said notice all property upon which taxes, interest, costs, ex-
penses and fees are in arrears, and shall continue such sale