EDWIN WARFIELD, ESQ., GOVERNOR.

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by the said clerk and treasurer, in payment only of such debts

and accounts owing by the said Mayor and Council, and after

the same have been duly approved by the Council and ordered

to be paid.

140. Sub-Section 7. Whenever it becomes necessary for the

Enforcing the

said collector to enforce the payment of taxes by sale of real

payment of
taxes.

or personal property, he shall first give the notice required by

Section 152, Sub-section 12, of this Act, as hereinafter set

forth ; and at the expiration of the time therein named he may

at once proceed to advertise such real property, or so much

thereof as may be necessary, once a week for two successive

weeks prior to the day of sale in some newspaper published in

Salisbury, and by ten days' notice set up at the Court House

door in Salisbury ; and any advertised notice of sale under this

Act shall be deemed sufficient if it contains the time, place and

terms of such sale, the year or years for which the taxes are

due, to whom the property is assessed, with such description

thereof as shall be sufficient to identify the same ; and no levy

upon land shall be required when the same is sold by the said

treasurer under the provisions of this Act ; 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 ;

and if he shall enforce the payment of taxes by sale of personal

property, he shall give at least ten days' notice thereof by no-

Ten days'
notice to be

tice set up at the Court House door, and by publishing same

given.

at least in one of the papers published in Salisbury.

140. Sub-Section 8. When any real estate shall have been

sold under this Act for taxes by the said collector, he shall

Sale of real es-
tate for taxes.

report the sale thereof, with his proceedings in relation thereto,

to the Circuit Court for Wicomico County; and if 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 said order nisi named to show cause why said

sale shall not be ratified, and a copy thereof shall be published

as the court may direct ; and if any objection to the ratification

of said sale shall be filed within the time limited by the said

order nisi, and if the objector is unable or fails to show that

the treasurer has not complied with the provisions of this Act,

the sale shall be finally ratified by the said court; and for the

purpose of hearing objections and ratifying the said sale the

said court shall be deemed always to be open as in chancery

proceedings. If the objectors to a sale under this Act show to

the satisfaction of the court that the said collector has failed to