958

LAWS OF MARYLAND.

identification of such part of real estate as may be sold under
a division, as provided in the preceding section; and no levy
upon land shall be required where the same is sold by the
Treasurer by virtue of the provisions of this Act, and no
notice or notices other than those provided for in this Act
shall be necessary or required to make valid any sale herein
authorized to be made.

When neces-
sary to enforce
payment of
taxes, sheriff
shall make
levy, etc.

SEC. 16. And be it enacted, That whenever it shall be
necessary to enforce the payment of taxes by a sale of per-
sonal property, the said Treasurer shall make out a bill of
such taxes in the usual form, with an order at the
bottom of said bill directing the sheriff of said county
to levy upon the personal property of the delinquent,
and to sell the same to satisfy and pay the taxes,
so due; and it shall be the duty of said sheriff,
upon receiving such tax-bill and order, to levy upon
and sell the personal property of such delinquent
in the same manner and upon the same notice, and he shall
be entitled to the same fees as if he were proceeding under an
execution from a justice of the peace; and he shall immedi-
ately after such sale pay over to the said Treasurer the amount
due on said tax bill, and any surplus which may remain after
the payment of taxes, interests and costs, shall be paid by
said sheriff to such delinquent taxpayers; and the said sheriff's
bond shall be liable for all such tax bills placed in his hands
by such Treasurer to the same extent and in the same manner
that it is liable for execution claims issued to him.

Sales of real
estate for taxes
shall be
report ed to
Circuit Court.

SEC. 17. And be it enacted, That when any real estate shall
be sold under this Act for taxes the sale, together with the
proceedings had in relation thereto, shall be reported to the
Circuit Court for Talbot County by the Treasurer, and if upon
the report the court shall find that the provisions of this Act
in relation thereto have been complied with, the court shall
pass an order nisi warning all persons interested in the
property sold to be and appear by a certain day, in the said
order nisi, named to show cause why said sale shall not be
ratified, and a copy thereof shall be published as the court
shall direct; and if no objection to the ratification of such
sale shall be filed within the time limited by said order nisi,
or if objection be filed and the objector is unable or fails to

When sale
ratified.

show that the Treasurer has failed to comply with the pro-
visions of this Act, the sale shall be finally ratified by said
court; and for the purpose of hearing objections or passing
orders under this Act, said court shall be deemed always to
be open as in chancery proceedings. If the objector to a sale