22

LAWS OF MARYLAND.

the quantity offered for sale, or such other description as shall

be sufficient legally to identify said 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 provided for in this Act shall be necessary or

required to make valid any sale herein authorized to be made.

SEC. 15. And be it enacted, That whenever it shall be nec-

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

property, the said Treasurer shall make out a bill of such taxes

Levying on

in the usual form, with an order at the bottom of said bill

personal

directing the Sheriff of said county to levy upon the personal

property
and costs of

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

same.

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 be were proceeding under an execution from a Jus-

tice of the Peace, and he shall, immediately after such sale, pay

over to the said Treasurer the amount due on said tax bill, and

Liability of

any surplus which may remain after the payment of taxes,

Sheriff's

interest and cost shall be paid by said Sheriff to such delin-

bond.

quent taxpayer, 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.

SEC. 16. And be it enacted, That when any real estate shall

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

Relative to

ceedings had in relation thereto, shall be reported to the Circuit

the sale of

Court for Wicomico County by the Treasurer, and if, upon the

real estate

report, the court shall find that the provisions of this Act in re-

lation thereto have been complied with, the court shall pass an

order nisi, giving three weeks' notice, naming all persons in-

terested 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 objections to the ratification

of such sale shall be filed within the time limit by said order

nisi, or if objection be filed and the objector is unable and fails

to show that the Treasurer has failed to comply with the pro-

for taxes.
The court's

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

ratification
thereon.

court; and for the purpose of hearing objections or passing