The collector shall not sell any property of the taker-up, except the stray, until he shall have returned the delinquent tax list, at which time he shall also return the delinquent stray list under oath that he has used due diligence to collect the same, and has, after diligent search, failed to discover the stray animals therein mentioned. When such list is so returned, it shall thereafter be proceeded with in the same manner as the personal delinquent tax list, and the same fees shall thereafter be allowed the collector, to be taxed as costs, and be paid by the taker-up.