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Sec. 91. Same—annual list of delinquent taxes.

On or before the first day of September in each year the
Treasurer shall classify into the following alphabetical list all
claims of the city in his hands for taxes and assessments which
he is unable to collect by garnishment, distress, levy or other
means in his power.

First. A list of the property both real and personal, improperly
placed on the Commissioner's books, or not ascertainable,
together with the amount of the taxes charged thereon.

Second. A list of the delinquent taxes on personal property,
with the names and residences of the persons assessed therewith,
said list to indicate whether such persons be white or
colored.

Third. A list of real estate which is delinquent for the nonpayment
of taxes thereon; said list to be in same form as required
by the State, to which he shall subscribe the oath as required
by the State.