BALTIMORE COUNTY. 577

P. L. L. (1888), Art 3, sec. 49. 1886, ch. 242. B. Go. C. (1906),. sec. 86.
1916, sec. 148. 1922, ch. 166. 1920, ch. 2. 1924, ch. 489,
sec. 148. B. Co. C. (1928), sec. 160.

160. If the taxes levied shall not be paid on or before the first Mon-
day of April in the year succeeding that on which they were levied, the
Treasurer shall, within six months from the first Monday of April pro-
ceed to enforce payment of the same by a levy upon real or personal prop-
erty of the party neglecting to pay; if the taxes be due and owing upon
real property, or upon real and personal property, the Treasurer is author-
ized to levy upon real or personal property to enforce payment of the
same, but no levy upon real estate shall be deemed valid unless made upon
the premises and appraised upon view; and no levy upon personal prop-
erty shall be deemed valid unless some portion of it be taken into posses-
sion; and whenever real estate is susceptible of division so that a part
thereof will sell for enough to pay the taxes due and all costs, the Treas-
urer may, in his discretion, employ a surveyor to divide the same and tax
as a part of the costs in such proceedings such compensation for his serv-
ices as he may consider just, not exceeding the sum of five dollars. When-
ever any levy may be made notice thereof together with a copy of a bill
for taxes due, interest and all costs, including that of the levy, shall be
delivered to the owner if he be in possession of the property, or be con-
spicuously posted on the premises, together with a notice that if the said
bill for taxes, interest and costs be not paid within thirty days, the prop-
erty levied upon will be sold at public sale, and the said Treasurer is
authorized to expose any property so levied upon at public "sale at the
expiration of thirty days, after having first given twenty days' notice of
the time and place of sale by advertisement in one newspaper published
at Towson, and by printed handbills publicly posted on the Court House
door, and at least ten places in the district where the property is located,
one of such notices to be placed upon the premises. Personal property
may be sold upon ten days' notice by handbills so posted in the district
and at the Court House door. Any advertised notice of sale under the
provisions of this section shall be deemed sufficient if it contains the hour
and place, the year or years for which taxes are due, to whom assessed,
the district where located, the quantity of land, if there be record evi-
dence thereof, and a reference to the book or folio where the deed for said
property may be found, and the date of the deed. In no case shall a
description by metes and bounds be necessary, nor shall a greater sum
than four dollars be paid for any newspaper advertisement thereof.
Balto. Co. v. Hunter, 141 Md. 133.

P. L. L. (1888), Art. 3, sec. 50. 1878. ch. 494. B. Co. C. (1908), sec. 89.
1916, sec. 149. 1922, ch. 166, sec. 149. B. Co. C. (1928), sec. 161.

161. When any real estate shall be sold under the provisions of the
preceding section, the sale shall be for cash, and shall be immediately
reported to the Circuit Court for Baltimore County, upon which report
there shall be a brief order nisi published, as in cases of judicial sales
bv trustees; and if the court shall find that the provisions of said section
19