4480 ARTICLE 20.

check of the President of the County Commissioners, countersigned by the
Treasurer, in payment of debts and accounts due by Somerset County,
duly approved and passed by said County Commissioners and by them
ordered to be paid.

1910, oh. 10, sec. 223 (p. 1134). 1927, ch. 22, sec. 223.

349. On the first day of January next succeeding the levy taxes shall
be deemed to be in arrears, and it shall be the duty of the treasurer at
once to enforce the payment of all taxes remaining unpaid on the said
first day of January in the manner hereinafter provided.*

1910, ch. 10, sec. 224 (p. 1135).

350. If taxes be due and owing upon real and personal property 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 regard to the
existence of personal property.

1910, ch. 10, sec. 225 (p. 1135).

351. Whenever it becomes necessary for said Treasurer to enforce the
payment of taxes by a sale of real property, he shall advertise such real
property, or so much thereof as may be necessary, once a week for four
successive weeks in one newspaper published in Somerset County, and by
notice set up at the courthouse door in Princess Anne, 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 taxes are
due, to whom the property is assessed, the district and locality where lo-
cated, 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 identi-
fication 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.

1910, oh. 10, sec. 226 (p. 1135).

352. Whenever it shall be necessary 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
directing the Sheriff of said county to levy upon the personal property
of the delinquent and to sell the same to satisfy and 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 he were proceeding under an execution from a Justice

*Sec. 2, ch. 22, 1927, provided that said Act should not affect the collection of
taxes levied prior to 1927.