692

LAWS OF MARYLAND.

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

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.

52. Whenever it becomes necessary for said treasurer to enforce

the payment of taxes by a sale of realty, he shall advertise such

real estate or so much thereof as may be necessary once a week,

for three successive weeks, in one newspaper published in Garrett

county, and by handbills set up on and near said property at the

court house door, and at least five other places in the district

where the property is located; and any advertised notice of a sale,

under the provisions of this sub-title of this article, shall be

deemed sufficient if it contains the time, terms and place of such

sale, the year or years for which the taxes are due, to whom the

property is assessed, the district and locality where located, the

quantity of land offered for sale, if there be record evidence

Descrip-
tion.

thereof in Garrett or Allegany counties and a reference to the

record liber and folio, where the deed or conveyance for the said

property to the person to whom the same may be assessed or be-

longs may be found, the name of the grantor in and the date of

the deed or conveyance, or such other description as shall be suf-

ficient to legally identify said property, and in no case shall

a description by metes and bounds, courses and distances be re-

quired, unless it shall be necessary for the identification and lo-

cation of such part or parts'of real estate as may be sold under a

subdivision thereof as provided in the next preceding section; no

levy upon land shall be required where the same is sold by the

treasurer by virtue of the provisions of this sub-title of this ar-

ticle, and no notice or notices other than those provided for in

this act shall be necessary or required to make valid any sale herein

authorized to be made.

53. 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 to sell the same

Proceed-

to satisfy and pay the taxes so due; and it shall be the duty of

ings to col-
lect

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 the 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 tax-