WORCESTER COUNTY. 5273

bills set up at the Court House door of Worcester County, in the town of
Snow Hill, and at least three public places of Pocomoke City, he may,
agreeably to said notice sell at public auction for cash the property so
levied on at some public place in Pocomoke City, and may then and there
deliver possession of the property so sold to the purchaser; and after
retaining out of the proceeds of sale the amount of taxes due from the
delinquent, with interest thereon, together with all the costs incurred in
making the sale and caring for the property, including the usual poundage
fees, he shall pay over the surplus, if any there be, to the said delinquent.

Whenever it becomes necessary for said town clerk to enforce the pay-
ment 'of taxes by sale of real property the said clerk shall first serve the
party against whom the said taxes are charged, or by whom the said taxes
are to be paid, or one of them, if more than one, with a statement showing
the aggregate amount of property of every description with which the
person is assessed and the amount of taxes due thereon, with a notice an-
nexed thereto, that unless the taxes so due are paid within twenty days
thereafter, he, the said town clerk, will proceed to collect the same by a
sale of said real property; and the service of said statement and notice
may be made by mailing the same, by registered mail, to the last known
Post Office address of the party on whom the same is to be served. At any
time after twenty days after said statement and notice has been so served,
if the said taxes shall not be paid, the town clerk shall advertise such real
property, or a part thereof, once a week for four successive weeks in some-
newspaper published in Pocomoke City and by notice set up at the Court
House door in Snow Hill, 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 the taxes are due, to whom the prop-
erty is assessed, the location and approximate quantity offered for sale or
such other description as shall be sufficient to identify said property, and
in no ease shall a description by metes and bounds be required, unless it
shall be necessary for the identification of such part of the real estate as
may be sold under a division, and no levy upon land shall be required
when 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; and agreeably to such advertisement, the town clerk shall pro-
ceed to sell said real estate, at public auction, on the premises or elsewhere
in Pocomoke City, for cash, retaining out of the proceeds of such sale or
sales the amount of taxes due from such delinquent, with interest thereon
together with the sum of nine dollars to cover expenses of advertising and
attorney's services and a fee of one dollar for auctioneer's cost and a fee
of fifty cents for personal services making total costs ten dollars and fifty
cents and pay the surplus, if any there be, to the owner of the property
so sold.

When any real estate shall be sold under the provisions of this Act for
taxes, the sale, together with the proceedings had in relation thereto, shall
be reported to the Circuit Court for Worcester County by the town clerk,