1885 private laws – Ch.40 Sec.35

That when the tax due on any lot or other land [which is hereby declared to be a lien-on the same] shall remain unpaid on the first day of January, and there is no other visible estate but such lot or land of the person in whose name it is listed liable to distress and sale known to the collector, he shall report the fact to-the aldermen, together with a particular description of the real estate, and thereupon the aldermen shall direct the same to be sold at the court house door by the collector, after advertising for thirty days in some newspaper published in the City of Statesville, which the collector shall do. And the collector sha!l divide the said land into as many parts as may be convenient, [for which purpose he is authorized to employ a surveyor] and shall sell as many parts thereof as may be required to pay said taxes and all expenses attendant thereon. If the same cannot be conveniently divided the collector shall sell the whole; and if no person will pay the whole of the taxes and expenses for the whole land the same shall be struck off to the city; and if not redeemed as hereinafter provided, shall belong to the said city in fe.