Section 75
SEC. 75. Fifteen days after the tax shall become delimment 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 respectively due from them. He shall proceed at once to seize the personal property of each delinquent, and. unless redeemed as hereinafter provided, to sell at public auction, either at the main entrance of the municipal building or at the place where such property is seized, as the provincial treasurer or his deputy shall determine, so much of the same as shall satisfy the tax, penalty and costs of seizure and sale, to the highest bidder for cash, after due advertisement by notice posted for ten days at the main entrance of the municipal building and at a public and conspicuous place in the barrio where the property was seized, stating the time, place and cause of sale. The certified copy of the provincial treasurer's record of delinquents, attested by the municipal secretary, shall be his warrant for his proceedings, and the purchaser at such sale shall acquire an indefeasible title to the property sold. Within two days after the sale the provincial treasurer or his deputy shall make return of his proceedings and spread it upon his records, which shall also be attested by the municipal secretary. Any surplus resulting from the sale, over and above the tax, penalty and costs, shall be returned to the taxpayer on account of whose delinquency the sale has been made.