ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

tains the time, terms and place of such sale, the
year or years for which the taxes are due, to
whom the property is assessed, the district where
located, and the description of such land which
is contained in the assessment books of the
county commissioners ; in no case shall a descrip-
tion by metes and bounds be necessary.
SEC. 13. And be it enacted, That whenever it
shall be necessary to enforce the payment of

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taxes by a sale of personal 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 delin-
quent and 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 fees as if he were proceeding under an exe-
cution from a justice of the peace, and he shall,
immediately after such sale, pay over to said
treasurer 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
sheriff to such delinquent taxpayer ; and the
said sheriff's bond shall be liable for all such tax
bills placed in his hands by such treasurer, to
the same extent and in the same manner that it
is liable for execution claims issued to him.
SEC. 14. And be it enacted, That when any real
estate shall be sold under the provisions of this

Sheriff to levy
and sell.

act for taxes, the same shall be reported to the
circuit court for said county by the treasurer,
upon which report, if the court shall find that
the provisions of this act in relation thereto have
been complied with, there shall be a brief order
nisi passed and a copy thereof published as in
case of judicial sales by trustees, and if no ob-
jection to the ratification of such sale be filed
within the time limited by said order nisi, or if
objections be filed and the objector is unable to
show that the treasurer has failed to comply
with the provisions of this act, the sale shall be
ratified by said court; and for the purpose of
hearing objections or passing orders under this

Shall report to-
the court.