EDWIN WARFIELD, ESQ., GOVERNOR.

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located or such other description as shall be sufficient legally

to identify such property ; and in no case shall a description by

metes and bounds be required, unless it shall be necessary for

the identification of such part of real estate as may be sold

under a division ; and no levy upon land shall be required when

the same is sold by the Treasurer by virtue of the provisions

of this Act, and no notice or notices other than those pro-

vided for in this Act shall be necessary or required to make

valid any sale herein authorized to be made.

SEC. 16. And be it enacted, That whenever it shall be ne-

cessary to enforce the payment of taxes by a sale of personal

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 di-

recting the sheriff or any constable of said county to levy upon

To levy upon
personal

the personal property of the delinquent, and to sell the same to

property.

satisfy and pay the taxes so due ; and it shall be the duty of said

sheriff or constable, upon receiving such tax bill and an 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, imme-

diately after such sale, pay over to the said Treasurer the

amount due on said tax bill; and any surplus which may re-

main after the payment of taxes, interest and costs, shall be

paid by said sheriff or constable to such delinquent taxpayers ;

Officers' bonds
liable for tax

and the said sheriff's or constable's bond shall be liable for all

bills placed in

such tax bills placed in his hands by such Treasurer to the same

their bands.

extent and in the same manner that it is liable for execution

claims issued to him.

SEC. 17. And be it enacted, That when any real estate shall

be sold under this Act for taxes, the sale, together with the

Pertaining to

proceeding had in relation thereto, shall be reported to the

real estate

Circuit Court for Talbot County by the Treasurer, and if, upon

sold for taxes.

the report, the court shall find that the provisions of this Act

in relation to sales of real estate for taxes have been complied

with, the court shall pass an order nisi warning all persons in-

terested in the property sold to be and to appear in said court

by a certain day in said order nisi named to show cause why

said sale shall not be satisfied, and a copy thereof shall be pub-

lished as the court shall direct; and if no objection to the no-

tification of such sale shall be filed within the time limited by

the order nisi; and if objection be filed, and the objector fails

to show that the Treasurer has not complied with the pro-

visions of this Act, the sale shall be finally ratified by the court ;