ART. 2. ] TREASURER. 161

levied, by a levy upon the real or personal property of the person
or corporate institution so neglecting to pay; provided, the last
notice required in the preceding section shall have been given.
If the taxes be due and owing upon real property, or upon real
and personal property, the treasurer shall be authorized to levy
upon either real or personal property to enforce the payment of
the same. 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 discretion, employ a surveyor
to divide the same, and tax as part of the costs in such proceed-
ing such compensation for the services of such surveyor as he
may consider just, not exceeding the sum of five dollars. When-
ever any levy is made, notice thereof, together with a copy of the
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 at his residence, if it be within the same district, or
mailed to him, if his post-office address be known, and if not,
then be conspicuously 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 property levied upon will be sold at
public sale; and the said treasurer is authorized to expose any
property so levied on at public sale upon expiration of the said
thirty days, either on the premises or at the court-house door in
Annapolis, and to sell the same to the highest bidder for cash,
the said treasurer having first given twenty days' notice of the
time and place of such sale, by advertisement inserted in one
newspaper published in Annapolis, and by printed handbills,
publicly posted at said 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; any advertised notice of a sale under the pro-
visions of this section shall be deemed sufficient if it contains the
time, terms and place of such sale, the year or years for which
taxes are due, to whom the property is assessed, the district
where located, the quantity of land (if land) offered for sale, if
there be record evidence thereof, and a reference to the liber and
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

11