HARRY W. NICE, GOVERNOR. 85

120H. If personal property is levied on the County Treas-
urer may take actual possession thereof if he deems same to
be expedient and the said personalty so levied upon shall be
sold for cash at some convenient and public place within the
said county after ten days' notice by hand-bills set up in five
public places in the district in which the property is seized;
thereafter the county treasurer shall proceed as required by
the terms of Section 120A and no personal property sold by the
county treasurer under this section shall be redeemable by the
owner or owners thereof or anyone claiming under him or
them as is now provided in the sale of real estate, but the pur-
chaser thereof shall acquire a good and perfect title thereto on
the day of sale; the county treasurer shall receive, in addition
to the cost of advertisement, the following fees under this
section: Levy, $2; setting up of notices, $1; crying sales, $1;
attorney's fee for reporting same, $1, and five per cent com-
mission on proceeds of sale.

120J. In addition to the regular compensation received by
the Treasurer, he shall receive, on the sale of each parcel of
real estate made under the provisions of this Act, a fee of
three dollars and fifty cents for levying, and notice of levying
to the delinquent taxpayer, three dollars for his attorney,
two dollars auctioneer's fee and the regular advertising
expenses. And on all tax bills unpaid on the first day
of March in each year the said treasurer shall collect for his
own use three per centum to be collected by him from the
person owing said taxes at the same time and in the same
manner that such taxes are collected, and on all taxes not paid
by April 1, he shall be allowed his fee for levying and notice
of levying to the delinquent taxpayer, if in fact the levy has
already been made, and shall further be allowed his attorney's
fee.

SEC. 2. And lie it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the im-
mediate preservation of the public health and safety, and
having been passed by a yea and nay vote, supported by three-
fifths of all the members elected to each of the two Houses of
the General Assembly, the same shall take effect from the date
of its passage.

Approved March 22, 1937.

CHAPTER 67.

AN ACT to repeal and re-enact with amendments Sections 271
and 281 of Article 13 of the Code of Public Local Laws of