TALBOT COUNTY. 4673

1929, ch. 105, sec. 227A.

537. They may appoint annually by ordinance a Tax Collector, pre-
scribe his duties and fix his compensation, require him to give bond in
such penalty as they may determine for the faithful performance of his
duties and for good cause may at any time remove him and appoint another
in his place.

The said Commissioners are hereby directed to have the books of the-
Tax Collector and of the Treasurer of said town audited by competent
authority on or before the first day of May each year, and the first audit
shall cover the years 1927 and 1928.

1929, ch. 105, sec. 227B.

538. If taxes be due and owing upon real property or real and personal
property by any taxpayer, 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.

1929, ch. 105, sec. 227C.

539. Whenever it shall become necessary to do so the Tax Collector
appointed as aforesaid, shall 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 news-
paper published in Talbot County and by notice set up in front of the
office of The Commissioners of Trappe; 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 said Tax Collector
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.

1929, ch. 105, sec. 227D.

540. Whenever it shall be necessary to enforce the payment of taxes
by a sale of personal property, the said Tax Collector shall make out a
bill of such taxes in the usual form with an order at the bottom of said bill
directing the Town Bailiff 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 Town Bailiff, 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 exe-
cution from a justice of the peace; he shall immediately after such sale