Section 53
SEC. 53. Distraint of personal property.-Fifteen days after the tax shall become delinquent, the City Treasurer shall prepare and sign a certified copy of the records his office showing the persons delinquent in payment of taxes and the amount of tax and penalty respectively due from them. He may thereupon proceed to seize the personal property of each delinquent not exempt under the provisions of the next succeeding section, and, unless redeemed as hereinafter provided, to sell at public auction, either at the main entrance of the City Hall or at the place where such property is seized, as he 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, alter due advertisement by notice posted for ten days at the main entrance of the City Hall and at a public and conspicuous place in the district where the property was seized, stating the time, place, and cause of sale. The certified copy of the City Treasurer's record of delinquents shall be his warrant for these proceedings, and the purchaser at such sale shall acquire an indefeasible title to the property sold. Within two days after the sale the City Treasurer shall make return of his proceedings and spread it upon his record. 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.