TALBOT COUNTY. 4527

or removed from said Talbot County shall be taken to be due and in arrear
from the date of the levy of said taxes.

1904, oh. 656, sec. 14.

91. If taxes be due and owing upon real and personal property by any
taxpayer, the whole of said taxes shall he 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.

1904, ch. 656, sec. 15.

92. 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 or more newspapers published in Talbot County,
and by a notice set up at the court house door in Easton; and any adver-
tised notice of a sale under this Act shall be deemed sufficient if it con-
tains the time, place and terms 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 or such other description as shall be sufficient legally
to identify such 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.

1904, ch. 656, sec. 16.

93. 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 direct-
ing the sheriff or any constable 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 or constable, upon receiving
such tax bill and an 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 of the peace; and he shall, immediately after such sale, pay
over to the said Treasurer the amount due on said tax bill; and any sur-
plus which may remain after the payment of taxes, interest and costs, shall
be paid by said sheriff or constable to such delinquent taxpayers; and the
said sheriff's or constable'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.

1922, ch. 461.

94. Whenever it shall be necessary to enforce the payment of taxes by
the sale of personal property, and it shall be found that personal property