WM. PRESTON LANE, JR., GOVERNOR. 947

before the first Tuesday in April following, the said taxes
will be collected by law.

(f) Where property continues charged on the assessment
books to a person after his or her death, the statement, ac-
count and notice may be delivered to his or her executor, or
administrator, or to his or her adult heirs-at-law, or to any
one of them, and in case their heirs are minors or non
compos, to the guardian or committee of such minors or
non compos. If the property is charged to a non compos or
lunatic, it may be delivered to his trustee or committee.

(g) On the first Wednesday in April following any levy,
the clerk, treasurer and collector may/shall proceed to levy
an execution on the property, and the claim for taxes shall,
upon the said first Wednesday in April, become an execu-
tion. He may seize the real and leasehold property charged
on the assessment book to the delinquent, and any personal
goods and chattels belonging to the same, and such seizure
shall become a lien on the personal property seized from the
time of the seizure. He may proceed to sell either the real,
leasehold, or personal property, or so much as may be neces-
sary for his purpose, at public sale, to the highest bidder,
on giving twenty days' previous notice, in the case of real
and leasehold property, of the time, place and terms of sale,
by advertisement inserted in some newspaper published in
the city, and in the case of personal property, by giving ten
days' previous notice thereof by handbills posted in four
conspicuous places therein. At the day appointed for the
sale, the clerk, treasurer and collector shall attend, and offer
and sell so much of the property seized as may be necessary
to pay taxes, interest and expenses. In the case of personal
property, the sale shall at once vest the title thereto in the
purchaser. In the case of real or leasehold estate, upon the
ratification of the sale as herein provided, it shall vest the
title in fee in the purchaser absolutely. In the case of real
estate, the purchaser shall pay an amount of the purchase
money sufficient to pay taxes, interest, costs and expenses
and no more, and shall execute to the clerk, treasurer and
collector a bond or obligation, with approved securities, to
pay the balance of such purchase money on the ratification
of the sale.

(h) At any time before the ratification of the sale of real
or leasehold property, the person charged with the taxes
under which sale was made, or any person in his behalf, may
pay to the purchaser, his heirs or assigns, the amount paid to
the clerk, treasurer and collector for taxes, interest, costs and
expenses as aforesaid, with interest thereon from the day of