HARRY W. NICE, GOVERNOR. 247

spectively levied, the treasurer shall, within six months from
the said respective first Mondays in September, proceed to
enforce payment of the same by a levy upon real or personal
property of the party neglecting to pay; in all other years if
the taxes levied shall not be paid on or before the first Monday
of April in the year succeeding that on which they were levied,
the treasurer shall, within six months from the first Monday
of April, proceed to enforce payment of the same by a levy
upon real or personal property of the party neglecting to pay;
if the taxes be due and owing upon real property, or upon real
and personal property, the treasurer is authorized to levy upon
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 discretion, employ a surveyor to divide the same and
tax as a part of the costs in such proceedings such compensa-
tion for his services as he may consider just, not exceeding the
sum of five dollars. Whenever any levy may be made notice
thereof, together with a copy of a 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 be con-
spicuously 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 prop-
erty so levied upon at public sale at the expiration of thirty
days, after having first given twenty days' notice of the time
and place of sale by advertisement in one newspaper published
at Towson, and by printed handbills publicly posted on the
courthouse 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 pro-
visions 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 naming of
improvements thereon, if any, and in addition thereto, a fur-
ther description as outlined in any one of the three following
sub-sections, to wit:

(a) The quantity of land, if there be record evidence thereof,
and a reference to the book or folio where the deed for said
property may be found, and the date of the deed; or

(b) A description by metes and bounds; or