570 LAWS OF MARYLAND. [CH. 308

missioners of Princess Anne, on their check or voucher, or
to any one else on their order and by their warrant.

317L. On the first day of January next succeeding the
levy, taxes shall be deemed to be in arrears, and it shall be
the duty of said "Town Clerk, Treasurer and Collector of
Princess Anne" at once to enforce the payment of all taxes
remaining unpaid on the said first day of January, in the
manner hereinafter provided.

317M. If taxes be due and owing upon real and personal
property by any taxpayers, the whole of said taxes shall be
a lien on said real property and said real property may be
sold to pay the same without regard to the existence of
personal property.

317N. Whenever it becomes necessary for said "Town
Clerk, Treasurer and Collector of Princess Anne" to en-
force the payment of taxes by sale of real estate, he shall
advertise such real property, or so much thereof as may be
necessary, once a week for four successive weeks in one
newspaper printed and published in the town of Princess
Anne, and by notice set up at the Court House Door in
Princess Anne, and any advertised notice of sale under this
Act shall be deemed sufficient if it contains the time, place
and terms of sale, the year or years for which taxes are
due, to whom the property is assessed, the district and
locality where located, the quantity offered for sale, or
whether it is the whole lot or only a part or such other
description as shall be sufficient legally to identify said
property, and in no case shall a description by metes and
bounds be required unless it shall be necessary for the
identification of such parts of real estate as may be sold
under a division, and no levy upon land shall be required
when the same is sold by the said "Town Clerk, Treasurer
and Collector of Princess Anne" by the provisions of this
Act, 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.

3170. Whenever it shall become necessary to enforce
the payment of taxes by a sale of personal property, the
said "Town Clerk, Treasurer and Collector of Princess
Anne" shall make out a bill of such taxes in the usual form
with an order at the bottom of said bill directing the Sheriff