190 BALTIMORE COUNTY. [ART. 3.

1886, ch. 242.

49. If the taxes levied shall not be paid on or before the first
day of June in the year succeeding that on which they were
levied, the treasurer shall, within six months from the said first
day of June, proceed to enforce payment of the same by a levy
upon the real or personal property of the party neglecting to pay;
provided, the notice prescribed in the preceding section shall
lave been given; if the taxes be due and owing upon real prop-
erty, or upon real and personal, the treasurer is authorized to
levy upon either 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 property shall be deemed valid unless some
portion of it be taken into possession; 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 treasurer may, in his dis-

cretion, employ a surveyor to divide the same and tax as a part

of the costs in such proceedings, such compensation for his ser-

vices as he may consider just, not exceeding the sum of five dol-
lars; whenever any levy may be made, notice thereof, together
with a copy of the bill for taxes due, interest and all costs, in-
cluding that of the levy, shall be delivered to the owner if he be
in possession of the property, or be conspicuously posted on the
premises, together with a notice that if the said bill for taxes, in-
terest 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 upon at public sale,
at the expiration of the thirty days, after having first given
twenty days' notice of the time and place of sale by advertise-
ment 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 evidence thereof, and a reference to