DORCHESTER COUNTY. 2239

possible of identification, together with the amount of taxes due and in
arrear thereon, including all taxes on personalty due from the owner of
said real estate, with interest, costs, and expenses accrued, and to accrue
to day of sale, with a notice appended that if said taxes, interest, costs and
expenses are not paid on or before the second Tuesday in August next
ensuing, the County Treasurer in person or by deputy will proceed at 10
o'clock A. M., on that day at the Court House in said county to offer said
property for sale to the highest bidder for cash, which list and notice of
advertisement shall be published in at least one newspaper, published in
Dorchester County, for three weeks prior to the said second Tuesday in
August; and upon the second Tuesday in August in each year, the County
Treasurer in person (or by deputy, in case of sickness or other disability)
shall proceed to sell under the terms of said notice all property upon which
taxes, interest, costs or fees are in arrear and shall continue such sale from
day to day on each secular day, legal holidays excepted, from 10 o'clock,
A. M., to 3 o'clock, P. M., until all of said property shall have been offered
and disposed of. If taxes be due and owing upon real and personal prop-
erty by any taxpayers the whole of said taxes shall be a lien on said real
property, and said real property may be sold to pay the same without re-
gard to the existence of personal property. And any advertised notice of
sale under this Act shall be deemed sufficient if it contains the time, place,
and terms of sale, the year or years for which taxes are due, to whom the
property is assessed, the district and locality where located, 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 pro-
vided for in this Act shall be necessary or required to make valid any sale
herein authorized to be made; and he shall retain out of the proceeds of
such sale the amount of taxes due from such delinquent, with interest
thereon, together with all costs incurred in making the sale, and he shall
pay the surplus, if any there be, to the owner thereof, or to any one who
shall be entitled thereto; but if the person entitled thereto resides outside
of the county or is unknown or cannot be found in said county, in any case
he may pay the said surplus into the court ratifying the sale, with a de-
tailed statement showing such surplus, and the said court may dispose of
the same.

1908, ch. £11, sec. 115 (p. 748). 1910, ch. 762, sec. 115 (p. 787).
1914, ch. 834, sec. 115.

172. Whenever it shall be necessary to enforce the payment of taxes by
the 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
directing the sheriff or any constable of said county to levy upon the
personal property of the delinquent, and to sell the same, or so much
thereof as may be necessary to satisfy and pay the taxes due; and it shall