HERBERT R. O'CONOR/GOVERNOR, 435

99. It shall be the duty of the treasurer, as soon as the
annual tax levy shall have been made and placed in his hands,
to give notice thereof by advertisement in one newspaper pub-
lished in Howard County, which notice shall state the time
from which taxes bear interest, and shall warn all taxpayers
of their liability to be published as delinquent taxpayers and
to have their property sold unless the taxes with which they
are charged are paid on or before the second Monday of April
then next ensuing. He shall also, immediately after the levy
is made, make out the bill of each taxpayer, to which a similar
notice shall be annexed, and upon application shall forward
the bill by mail or otherwise to the person, or his agent, to
whom taxes have been assessed. Immediately upon the sec-
ond Monday of April, in each and every year, he shall make an
alphabetical list by election districts, as now established by
law, in their numerical order, of taxes due and in arrears,
which list shall contain the name or 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 prop-
erty, and such references to conveyances as will render the same
certain of identification, and the amount of the tax levied and
in arrears, with the interest and costs accrued and to accrue
thereon to the day of sale, to which list shall be appended
a notice that if the said tax or taxes a, re not paid on or before
the fourth Monday in May next ensuing, together with the in-
terest accrued thereon and the proportional cost of advertising
and fees, he will proceed at 10 o'clock A. M. on said fourth Mon-
day in May, at the courthouse in said county, to offer each
and every of said parcels of land for sale to the highest bidder
for cash, which said list and notice shall be published in said
county for three successive weeks prior to the fourth Monday
in May, and on said fourth Monday in May the treasurer shall
at the hour and place named in said advertisement, proceed
to sell any and all such pieces or parcels of land and premises,
beginning with the first on said list, and so on in order, upon
which 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, a deputy
shall conduct such sale or sales, and in such case the deputy
shall make the affidavit to the report of sales as now provided
for by law. Provided, however, that on or before the second
Monday in April, each year, the Treasurer shall accept one-
third of the taxes due by each of said taxpayers, and on or be-
fore the first day of June, each year, he shall accept one-third
of the taxes due by each of said taxpayers, and on or before