liver the assessment books to the city clerk, who shall from them make out tax bills. Said bills shall show each lot, the assessment thereon, separately, shall give the name of the supposed owner, and shall give the net total assessment of personal property against said person and the tax thereon; and shall be so arranged that the tax bill for each half-year may be detached and have each part intelligible. There shall be a stub to each bill which shall show in condensed form the items and amounts in the bill, and the bills and stubs shall be numbered consecutively; the stub to correspond to the the bill to which it is attached. Bills and stubs to be bound in book form. On or before the first day of May in each year the clerk shall deliver the assessment books and tax-bills, fully made out, to the auditor, and together they shall ascertain whether the sum of the tax-bills equals the amount of tax which, at the rate fixed, the total assessment should realize, and if it does not, they shall find and arrest the error. When the two agree, the auditor shall receipt for the assessment books and tax-bills. On or before the twentieth day of May in each year the auditor shall deliver all tax-bills to the treasurer, and take his receipt for the gross amount of them. As soon as practicable after the tax-bills are delivered to the treasurer, he shall, by himself, deputy or employes, mail to each person against whom a tax-bill has been listed, or to the guardians and committees of infants and persons of unsound mind, a postpaid notice, directed to the best of his knowledge, stating the number and amount of the bill, the date when due and the penalties imposed for non-payment; but this provision as to notice is directory, and failure of the treasurer to send such notice, or of the taxpayer, guardian or committee

to receive it, shall not invalidate the tax, or the interest or penalties, or any subsequent proceeding for the collection thereof.

Section 3185. When and How Taxes Due and Payable-Penalty for Non-Payment. Ad valorem taxes shall be due and payable, without demand therefor, at the treasurer's office, one-half each on the first day of June and the first day of October in each year, but the whole tax for the year may be paid on or after the first day of June. Taxes may be received by the city at any time after the tax-bills have been made out and delivered to the treasurer as provided in Section 3184, but no discount shall be allowed on taxes paid before they are due. Taxes. not paid within one calendar month after they are due, shall be deemed delinquent and shall have added to them a penalty of ten per centum of the amount thereof, and shall thereafter bear interest at the rate of one-half of one per cent. for each month or fraction of a month until paid, or until the property of the delinquent has been sold for the tax as hereinafter provided. When taxes are paid the treasurer shall note on the stub of the bill the amounts paid on same and the date thereof, and he will deliver the receipted bill, countersigned by the auditor, to the taxpayer. When any person shall desire to pay taxes on any one item of real estate in a tax bill he shall be allowed to do so, if the city's interest will not be prejudiced thereby, and will be given a recipt showing the date and the amount of the payment, the number of the tax-bill, the name of the person against whom the tax-bill is made out and a sufficient description to identify the property on which the taxes are paid. A corresponding notation shall be made on the tax-bill and the stub and the city's lien will thereupon stand released as

to said property, but the tax bill will not be surrendered until paid in full. No person will be allowed to pay taxes on real estate leaving unpaid any taxes on personal property in the same bill.

Section 3186. Distraint and Sale of Personal Property for Taxes. As soon as any taxes become delinquent, either in whole or in part, the treasurer may distrain sufficient personal property owned by the delinquent taxpayer, or which was owned by him at the time of the assessment, notwithstanding any lien upon the same and may proceed to sell enough thereof to satisfy all taxes, penalties and interest due by such taxpayer to the city whether the same be due for taxes on the property sold or on other personal property or real estate, and the further sum of two dollars ($2.00) for the cost of the advertisement and sale. Said sale shall be for cash, and the levy, advertisement, sale and delivery to the purchaser shall be made in like manner as of goods levied on by sheriffs under executions on replevin bonds; and the laws of this Commonwealth governing powers and duties of sheriffs in levying on and selling property under executions on replevin bonds shall be applicable to said treasurer and shall regulate his powers and actions as to the order and manner of levying on property and the advertisement and sale of same. No warrant shall be required for such distraint, but the tax-bill unpaid in whole or in part, shall give all necessary power for such distraint and sale and all subsequent proceedings thereunder. No distraint or sale of personal property shall be necessary to validate any sale of real estate for taxes as provided in the next section, and no such sale of real estate shall be void because of any failure of the treasurer to distrain.

or sell personal property for such taxes. Personal property held by guardians, committees, trustees or agents for other persons may be distrained and sold for the taxes of such other persons in the same manner as herein provided.

Section 3187. Sale of Real Estate for TaxesProcedure. On the second Monday in December of each year, or as soon thereafter as practicable, the treasurer shall sell a sufficient amount of the real estate, whether the same be encumbered or not, of each delinquent taxpayer to satisfy and discharge all unpaid taxes of such delinquent with interest and penalties thereon and the further sum of two ($2.00) dollars for the cost of advertisement and sale. Said sale shall be made to the highest and best bidder for cash at public auction, at or about noon, at the main entrance of the City Building. One or more parcels of real estate may be sold for all of the taxes of the delinquent whether the same be for taxes on the real estate sold or for the taxes on other real estate, real or personal. When a parcel of real estate is offered for sale, the treasurer will inquire if any one will buy an interest therein, less than the whole thereof, and pay the taxes, interest, penalty and costs thereon and he will sell only so much thereof or such an interest therein as will produce the amount to be realized. If no one will take less than the whole of the property and pay the taxes, interest, penalties and cost thereon, he will sell the whole of the property. If no one will bid said amount, it shall be the duty of the treasurer to purchase the property for the city for the amount of said taxes, interest, penalty and costs. If one or more persons own a life estate or other particular estate in the property sold with remainder over to others, the treasurer will first offer the particular estate

for sale and if no one will bid enough therefor to pay the taxes, interest, penalty and costs, he will then sell the whole property. Except as otherwise provided herein, said sale shall be made in the same manner that real estate is sold by sheriffs under execution except that no levy or appraisal shall be necessary. Should any person purchase property at such sale, and then fail to pay for same, the treasurer shall immediately resell the property. Real estate sold for delinquent taxes may be resold, in like manner, for taxes for succeeding years. If, for any reason, real estate is not sold at the time fixed in this section, it may be advertised and sold at any time thereafter in the manner herein provided. Before making said sale the treasurer will cause a notice thereof to be published in the official newspaper of the city for at least ten days just preceding the day of sale showing the time, place and terms of the sale, the names of delinquent taxpayers, numbers of the tax-bills, the total amount of taxes, interest, penalties and costs due on each bill and a brief description, by lot and block numbers as shown on the city maps or by such other description, sufficiently accurate to identify each parcel of property to be sold. Within thirty days after the sale, the treasurer shall cause to be delivered to each delinquent, whose real estate has been sold, or if the delinquent be an infant or a person of unsound mind or a non-resident, then to his guardian, committee or agent, a written notice of the sale, the time within which the property can be redeemed and the amount required to redeem it. If notice is not served within said thirty days, it may be served as soon thereafter as practicable; Provided, that if the notice is not given six months before the expiration of the period of redemption as provided in Section 3187h,