EDWIN WARFIELD, ESQ., GOVERNOR.

245

January next succeeding the annual levy of taxes in said
county, the said treasurer shall within one month after the

CHAP. 171

said first day of January in each and every year, or within
one month after the discovery of any property belonging to
such delinquent, levy upon such portions as may be neces-
sary to pay the said taxes, interest, costs and fees as herein
provided, of the personal property assessed to such delinquent
taxpayers, in the same manner as the sheriff of said county is
now or may hereafter be authorized by law to levy upon prop-
erty upon execution on judgments issued out of the Circuit
Court for said county, and shall advertise and sell said per-
sonal property in the same manner as is now or may here-
after be required by law in the case of sales of personal
property by the sheriff of said county, and to deliver the
property so sold to the purchaser or purchasers thereof; and
for the purpose of the levy of the sale herein provided for,
said treasurer shall have all the powers now had or lawfully
exercised by the sheriff of said county, executing execu-
tions on judgments of the Circuit Court for said county,
and shall, if it be necessary, have the same power
now or hereinafter to be prescribed by law, for the levy
upon and the sale of shares of stock in any association
or corporation, which the sheriff of said county may
or shall possess in executing executions on judgments of
said court; and said treasurer shall be entitled to receive out
of the proceeds of sales made under this section, the same
fees and allowances as are now or may hereafter be allowed

Levy upon
personal
property to
be made...

by law to the sheriff of said county on executions issued as
aforesaid, this section to be construed as an addition to, and
not as a substitution for, the powers of the treasurer to
collect taxes assessed upon personal property by suit; and it
is hereby expressly provided that said treasurer, if he deem
such course advisable, may proceed to collect any and all
taxes due upon such personal property by suit, in the name
of the County Commissioners of Montgomery county, before
any justice of the peace in and for said county, or in the
Circuit Court for said county. And out of the proceeds of
sale of such personal property the treasurer shall pay all
costs and expenses incident to such sale, and the taxes in
arrears thereon and interest, and the surplus, if any, he
shall pay over to such delinquent taxpayer.

L. That the treasurer, shall, within thirty days after the
close of such sale, make a full report thereof to the Circuit

Fees allowed.