Section 16
SEC. 16. Section seventy-five of said Act is hereby amended to road as follows : "SEC. 75. Fifteen days after the tax shall become delinquent the provincial treasurer, or his deputy, shall prepare and sign a certified copy of the records of his office, showing the persons delinquent in payment of their taxes and the amounts of tax and penalty by due from each of them. He may proceed at once to efficient amount of the personal property of each delinquent. Her due advertisement by notice stating the time, place, and the sale, posted for ten days at the main entrance of the pal building and at a public and conspicuous place in the where the property was seized, unless redeemed as hereinafter provided, for sell at public auction, either at the main entrance of the municipal building or at the place where such property is seized, in his discretion, so much of the same as shall satisfy the tax penalty, and costs of the seizure and sale, to the highest bidder. The certified copy of the provincial treasurer's record of delinquents shall be the warrant for his proceedings, and the purchaser at such sale shall acquire an indefeasible title to the property sold. "As soon as possible after the sale the provincial treasurer, or his deputy, shall make return of his proceedings and spread it upon his records. Any surplus resulting from the sale, over and above the tax, penalty, and costs, shall be returned to the delinquent taxpayer."