1236 GARRETT COUNTY. [ART. 12

ized to enforce the payment in the manner hereinafter prescribed,
by a sale of either realty or personalty; 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 treasurer may in his dis-
cretion employ a surveyor to divide the same, and tax as a part of
the costs in such proceeding such compensation for the services,
of such surveyor as he may consider just, not exceeding the sum.
of three dollars per day, or the treasurer may sell the whole of
any tract of land at his election.

1888, ch. 515.

53. Whenever it becomes necessary for said treasurer to
enforce the payment of taxes by a sale of realty, he shall advertise
such real estate once a week, for three successive weeks, in one
newspaper published in Garrett county, and by handbills set up
near said property, and at the court-house door; and any adver-
tised notice of a sale under the provision of this sub-title of this
article shall be deemed sufficient if it contains the time, terms
and place of such sale, the year for-which the taxes are due, to
whom the property is assessed, the district where located, and the
description of such land which is contained in the assessment
books of the county commissioners; in no case shall a description
by metes and bounds be necessary.

Ibid.

54. Whenever it shall be necessary to enforce the payment of
taxes by a sale of personal property, the said treasurer shall make
out a bill of such taxes in the usual form, with an order at the
bottom of said bill directing the sheriff of said county to levy
upon the personal property of the delinquent and sell the same
to satisfy and pay the taxes so due. And it shall be the duty of
said sheriff, 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 he shall be entitled to the
same fees as if he were proceeding under an execution from a
justice of the peace; and he shall, immediately after such sale,
pay over to said treasurer 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 sheriff to such delinquent