SOMERSET COUNTY. 1135

an account of his assessment and the taxes and interest due
thereon, with a notice of said delinquent thereto attached that
unless payment be made in full on or before the 15th day of
November 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 payment of all taxes remaining
unpaid on the said 15th day of November next after the delivery
of said notice in the manner hereinafter prescribed by a sale
of either real or personal property.

SEC. 224. And be it enacted, That 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.

SEC. 225. And be it enacted, That whenever it becomes
necessary for said Treasurer to enforce the payment of taxes
by a 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 Somerset
County, and by notice set up at the courthouse 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
such 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 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 when the same is sold by the Treasurer 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.

SEC. 226. And be it enacted, That whenever it shall be neces-
sary to enforce the payment of 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 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 fees as if he were proceeding under an execution from
a Justice of the Peace, and he shall immediately after such sale
pay over to the said Treasurer the amount due on said tax bill,