EDWIN WARFIELD, ESQ., GOVERNOR.

869

the time, place and terms of such sale, the year or years for
which the taxes are due, the amount due, to whom the prop-
erty is assessed, the street on which the property is located,
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, and no levy upon land shall be required
where the same is sold by the town clerk by virtue of 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.
87. Whenever it shall be necessary to enforce the pay-

CHAP. 458

ment of taxes by a sale of personal property, the said town
clerk shall make out a bill of such taxes in the usual form,
with an order at the bottom of said bill directing the chief
of police of said town 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 chief of police,
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 shall be entitled to the same
fees as if he were a sheriff proceeding under an execution from
a justice of the peace; he shall immediately after such sale
pay over to the said town clerk the amount due on said tax
bill, and any surplus which may remain after the payment
of taxes, interest and costs shall be paid by said chief of
police to such delinquent taxpayers; and the bond of said
chief of police shall be liable for such tax bills placed in
his hands by such town clerk.
88. When any real estate shall be sold under this Act for

Duties of chief
of police.

taxes, the sale, together with the proceedings had in relation
thereto, shall be reported to the Circuit Court for Talbot
county by the town clerk, and if upon the report the court
shall find that the provisions of this Act in relation thereto
have been complied with, the court shall pass an order nisi
warning all persons interested in the property to be and
appear by a certain day named in the said order nisi to
show cause why said sale should not be ratified, and a copy
thereof shall be published as the court shall direct; and if
no objections to the ratification of such sale be filed within
the time limited by said order nisi, or if objection be filed

Report of sale
made.