Sec. 110. Treasurer—to make out lists of uncollectible
taxes and delinquents.
The Treasurer after ascertaining which of the taxes and levies
assessed can not be collected, shall, not later than the first day of
July in each year, make out a list as follows:
(1) A list of real estate on the Commissioner's land book improperly
placed thereon or not ascertainable, with the amount of
taxes and levies charged thereon.
(2) A list of other real estate which is delinquent for the nonpayment
of the taxes and levies thereon.
(3) A list of such of the taxes and levies assessed on tangible
personal property, machinery and tools, and merchants capital or
other subjects, segregated for local taxation exclusively, except
real estate, as he is unable to collect.
