ART. 7.] REVENUE AND TAXES. 735

abode, a notice as follows, or to the following effect, viz: "You
are hereby notified that the State and county taxes, for the year
————, levied on the property with which you are assessed,
amounting to the sum of —— dollars and —— cents, are due and
in arrear, and unless the same are paid within thirty days from,
the date hereof, with interest thereon, I will proceed to collect
the same according to law."

1874, ch. 513.

131. After the proceedings required by the preceding section
shall have been had, if the said taxes are not then paid, it shall
only be necessary for the collector to levy on the real or personal
property, or both, of any delinquent within the limits of Carroll
county; and after giving at least twenty days' notice of the time,
place and terms of sale, by advertisement in not less than one
newspaper published in said county, he shall, on the premises or
at the court house door of said county, proceed to sell by public
auction the property so levied on, for cash, to the highest bidder,
retaining out of the proceeds of such sale the amount of the taxes
due from such delinquent, with the interest thereon, together
with the costs and expenses incurred in making such sale, and he
shall pay the surplus, if any, to the owner thereof.

Ibid.

132. Nothing contained in the three preceding sections shall
authorize any collector to sell more of any tract of land or lot of
ground than may prove sufficient to discharge the taxes and legal
charges thereon due, unless the county commissioners shall be of
the opinion that such lot of ground or tract of land will not admit
of division without material injury to the owner thereof, and shall
previously direct the collector to make sale thereof without divi-
sion, and unless an entry of such authority to such collector be
previously made upon the minutes of the proceedings of said
commissioners.

Ibid.

133. The county treasurer shall in each and every year, as soon
as the county commissioners shall have made their annual levy,
give notice by advertisement in two newspapers published in said
county, or in such other manner as said commissioners shall direct,