WORCESTER COUNTY. 5315

expenses of that year including also the maturing obligations on account
of water, street improvement or other bonds or indebtedness, and such
taxes, when levied, shall be a lien upon the property assessed and shall
be collected in the following manner, to wit: On the first day of January
next succeeding each levy, taxes shall be deemed to be in arrears and in-
terest shall be charged and collected on all taxes not then paid from the
first day of January, the date when said taxes become due and in arrears,
and within twenty days after the first day of January the Tax Collector
shall deliver or mail to the last known post office address of each delin-
quent taxpayer on account of his assessment and the taxes and interest
due thereon with a notice to said delinquent thereto attached that unless
payment thereof be made in full on or before July 1 next after the delivery
of said notice that the same will be collected by process of law; and it
shall be the duty of the Tax Collector to enforce the payment of all taxes
remaining unpaid on the first day of July next after the delivery of said
notice by sale of either real or personal property in the manner prescribed
in subsections (a) and (b) of this section, hereinafter set forth, or such
other mode for the collection of the same as may be authorized by other
sections of the Charter of Snow Hill or as the Mayor and Council may
adopt by ordinance.

(a) Whenever it becomes necessary for said Tax Collector to enforce
the payment of taxes by a sale of real property, he shall advertise such
real property, or any part thereof, once a week for four successive weeks
in one newspaper published in Snow Hill, or if there is no newspaper
published in Snow Hill, then in one newspaper published in Worcester
County, 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 property is assessed, a brief descrip-
tion of the location of the property, the approximate quantity offered for
sale or such other description as shall be sufficient to identify said prop-
erty, and in no case shall a description by metes and bounds, courses and
distances, 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 Tax Collector by virtue
of the provisions of this Act and no notice or notices other than those pro-
vided for in this Act shall be necessary or required to make valid any
sale herein authorized to be made, and when any real estate shall be sold
under 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 Tax Collector, 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 giving three weeks' notice, naming
all persons interested in the property sold to be and appear by a certain
day in the said order nisi named, to show cause why said sale shall 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 shall be filed within