GARRETT COUNTY. 2731

divide the same and tax as a part of the costs in such proceeding such
compensation for the services of such surveyor as he may consider just,
not exceeding the sum of three dollars per day.

1890, ch. 566, sec. 52. 1898, ch. 144.

109. Whenever it becomes necessary for said Treasurer to enforce the
payment of taxes by a sale of realty, he shall advertise such real estate
or so much thereof as may be necessary, once a week for three successive
weeks in one newspaper published in Garrett county, and by hand bills
posted at the court house door, and at least five places in the district where
the land is located, any advertised notice of a sale under the provisions

of this subtitle of this article, shall be deemed sufficient if it contains the
time, terms and place of such sale, the year or years for which the taxes
are due, to whom the property is assessed, the district and locality where
located, the quantity of land offered for sale, the- name or number of the
tract or lot of land, if it bear a name or number, and is so assessed; if
there be record evidence thereof in Garrett county, a reference to the
record Liber and folio where the deed or conveyance for same is recorded,
the name of the grantor and the date of the deed or conveyance, or such

other description as shall be sufficient to legally identify said property,
and in no case shall a description by metes and bounds, courses and dis-
tances be required, unless it shall be necessary for the identification and
location of such part or parts of real estate as may be sold under a sub-

division thereof as provided in the next preceding section; no levy upon
land shall be required where the same is sold by the treasurer by virtue

of the provision of this subtitle of this Article, and no notice or notices

other than those provided for in this Act shall be necessary or required
to make valid any sale authorized to be made:*

Baumgardner v. Fowler, 82 Md. 637.

1890, ch. 566, sec. 53. 1902, ch. 461.

110. Whenever it shall be necessary to enforce the payment of taxes by

sale of personal property, the said treasurer shall have all the authority
now vested by law in the sheriff of said county, under an execution from

a justice of the peace, to make a levy upon the personal property of the
delinquent and to sell the same to satisfy and pay the taxes so due, and
the said treasurer shall be entitled to the same fees that the sheriff of
said county is now entitled to when proceeding under an execution from
a justice of the peace, and the said treasurer shall conform in all his pro-
ceedings under this section to the rules and practice now governing the
sheriff of said county in the discharge of his duties as required by law
under an execution issued by a justice of the peace.

1890, ch. 566, sec. 54.

111. When any real estate shall be sold under the provisions of this

subtitle of this article for taxes, the sale shall be reported to the circuit

*Sec. 2, ch. 144, 1898, repealed all laws inconsistent therewith.