ALBERT C. RITCHIE, GOVERNOR. 329

by Chapter 357 of the Acts of 1931, extending the time
for the levying upon real and personal property for taxes
due for the years 1932 and 1933 from the first Monday
in April, 1933, and the first Monday in April, 1934, to
the first Monday in September, 1933, and the first Mon-
day in September, 1934, respectively, and revising the
current method of property description in tax sale news-
paper advertisements.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 160 of Offutt's Revised Code of
the Public Local Laws of Baltimore County, Edition of

1929. title No. 14, "County Treasurer, " (Flack's Code,

1930. Article 3, Section 160), as repealed and re-enacted,
with amendments, by Chapter 357 of the Acts of 1931, be
and the same is hereby repealed and re-enacted, with
amendments, so as to read as follows:

Section 160. If the taxes levied for the years 1932 and
1933 shall not be paid on or before the first Monday in
September, in the year succeeding that for which they
were respectfully levied, the treasurer shall, within six
months from the said respective first Mondays in Septem-
ber, 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 treas-
urer 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 author-
ized to levy upon real or personal property to enforce pay-
ment 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 pos-
session; 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, em-
ploy a surveyor to divide the same and tax as a part of the
costs in such proceedings such compensation for his serv-
ices 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