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CHAP. 79.
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deliver or mail to the last known postoffice address of each
delinquent taxpayer an account of his assessment and the taxes
and interest due thereon, with a notice to said delinquent
thereto attached that unless payment be made in full on or
before the fifteenth day of August next after the delivery of
said notice that the same will be collected by process of law;
and it shall be the duty of the treasurer to enforce the pay-
ment of all taxes remaining unpaid on the said fifteenth day
of August next after the delivery of said notice, in the manner
hereinafter prescribed, by a sale of either real or personal
property.
SEC. 13. And be it enacted, That if taxes be due and owing
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Lien on real
property.
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upon real and personal property by any taxpayer, the whole
of said taxes shall be lien on said real property, and said real
property may be sold to pay the same without regard to the
existence of personal property.
SEC. 14. And be it enacted, That whenever it becomes neces-
sary for said treasurer to enforce the payment of taxes by a
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Property
to be
advertised
for sale.
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sale of real property, he shall advertise such real property, or
so much thereof as may be necessary, once a week for four
successive weeks, in one newspaper published in Wicomico
county, and by notice set up at the Court House door in
Salisbury; and any advertised notice of pale under this Act
be deemed sufficient if it contains the time, place and terms
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 offered for sale, 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 part
of real estate as may be sold under a division as provided in
the preceding section, and no levy upon land shall be required
when the same is sold by the treasurer, by virtue of the pro-
visions 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.
SEC. 15. And be it enacted, That whenever it shall be nec-
essary to enforce the payment of taxes by a sale of personal
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Bill of taxes
to be made
out in
visual form.
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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 to satisfy and
pay the taxes so due, and it shall be the duty of 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
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