TALBOT COUNTY. 4563

fees as provided for such tax sales; and upon collection of said lien he
shall account promptly to said Commission therefor.

1906, ch. 458, sec. 86.

185. Whenever it shall become necessary for said town clerk 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 Talbot county and by
notice set up at the court house door in Easton; and any advertised notice
of a sale under this Act shall be deemed sufficient if it contain the time,
place and terms of such sale, the year or years for which the taxes are due,
the amount due, to whom the property is assessed, the street on which the
property is located, 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 where the same is sold by the town clerk 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.

1906, ch. 458, sec. 87.

186. Whenever it shall be necessary to enforce the payment of taxes
by a sale of personal property, the said town clerk shall make out a bill
of such taxes in the usual form, with an order at the bottom of said bill
directing the chief of police of said town to levy upon the personal prop-
erty of the delinquent and to sell the same to satisfy and pay the taxes
so due; and it shall be the duty of said chief of police, 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 shall be
entitled to the same fees as if he were a sheriff proceeding under an
execution from a justice of the peace; he shall immediately after such
sale pay over to the said town clerk the amount due on said tax bill, and
any surplus which may remain after the payment of taxes, interest and
costs shall be paid by said chief of police to such delinquent taxpayers;
and the bond of said chief of police shall be liable for such tax bills placed
in his hands by such town clerk.

1906, ch. 458, sec. 88.

187. When any real estate shall be sold under this Act for taxes, the
sale, together with the proceedings had in relation thereto, shall be re-
ported to the Circuit Court for Talbot county by the town clerk, and if
upon the report the court shall find that the provisions of this Act in
relation thereto have been complied with, the court shall pass an order nisi
warning all persons interested in the property to be and appear by a
certain day named in the said order nisi to show cause why said sale
should 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