twenty per centum of the amount of such second installment during the first six months of said following y ear, and thereafter twenty-five per centum of such amount. DEAaIS The penalties thus imposed shall be accounted for by the city assessor and collector in the same manner as the tax. In the event that such tax and penalty shall remain unpaid for fifteen days after the tax becomes delinquent, the city assessor and collecto r shall proceed to make collection thereof in the manner hereinafter prescribed. [183-47; 2257-2.] SECTION  2466 . Proceedings for Seizure and Sale of Delinquent's Personal Property to Satisfy Tax, Penalty, and Costs . — Fifteen days after the tax shall become delinquent the city assessor and collector 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 may thereupon proceed to seize the personal property of each delinquent not exempt under the provisions of the next succ eeding section, 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 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, 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 district where the property was s eized, stating the time, place, and cause of sale. The certified copy of the city assessor and collector's record of delinquents shall be his warrant for his proceedings, and the purchaser at such sale shall acquire an indefeasible title to the property so ld. Within two days after the sale the city assessor and collector shall make return of his proceedings and spread it upon his records. Any surplus resulting from the sale, over and above the tax, penalty, and costs, shall be returned to the taxpayer on ac count of whose delinquency the sale has been made. [1793-1.] SECTION  2467 . Personal Property Exempt from Seizure and Sale for Delinquency . — The following personal property shall be exempt from seizure and sale for delinquency in the payment of the real-estate tax: aDATHC ( a ) Tools and implements necessarily used by the delinquent in his trade or employment. ( b ) One horse or cow, or carabao, or other beast of burden, such as the Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 742