732 COUNTY COMMISSIONERS. [ART. 25

same in the mail, addressed to him at his usual postoffice, a
notice of the amount due from him; and if the person taxable
shall neglect to pay for the space of one month from the date
of said notice, then the said treasurer shall proceed in person
to levy the amount due and to sell the property levied upon,
in the same way and after the same notice that a collector may
levy and sell for non-payment of taxes. This section not to
apply to Dorchester county.

1904, ch. 391, sec. 75 A.

77. All assessments and taxes levied or made for ditches
made pursuant to the preceding sections hereof shall be liens
on the real estate of the person indebted therefor from the
time the same are levied or made; and all such assessments
and taxes shall be due and in arrear thirty days after the date
of making or levying the same.

Ibid. sec. 75 B.

78. In addition to the manner of collecting money levied for
the purpose of cutting, making and opening, or for cleaning
out and repairing any ditch or ditches, or the payment of any
damages or expenses, provided by sections 57 and 76 of this
article, the treasurer of any ditch, in case of the refusal or
neglect of any person bound to pay the same for thirty days
after demand for payment thereof by said treasurer, may enter
suit in his name as treasurer for any such money due for taxes
or assessment for ditches made pursuant, to this article before
a justice of the peace where the amount due does not exceed
one hundred dollars, and before the circuit court, where the
amount due exceeds one hundred dollars, and obtain judgment
therefor as in cases of assumpsit, all such suits to be entered
in the county in which the debtor resides at the time of bring-
ing the suit. But nothing in this section shall be construed to
abridge or affect the right and power of the treasurer to collect
such money in the manner authorized by said section 76 of
this article, if he elect to proceed thereunder.

Ibid. sec. 75 C.

79. Any sale of lands by the treasurer, where the owners
are described as the heirs of a named person,' shall pass title
as fully as if such heirs were each named in the proceedings
by his full name.