ANNE ARUNDEL COUNTY. 555

sonal property of the person, firm or corporation neglecting
to pay; provided, however, that the notice prescribed in the
preceding section shall have been given; and if the taxes be due
and owing upon real property, or real and personal, the Col-
lector and Treasurer is authorized to levy upon either real or
personal property to enforce payment of the same; and when-
ever real estate is susceptible to division, so that a part thereof
will sell for enough to pay the taxes due and all costs, the
Collector and Treasurer, in his discretion, may call upon the
City Engineer to divide the same. The levy shall be made by
serving a notice thereof, together with a copy of the bill for
taxes due, interest .and all costs, including that of the levy, and
a schedule of the property levied on, on the owner, if the owner
be in possession of the property, or be conspicuously posted on
the premises, together with a notice that if the said bill be not
paid within thirty days, the property levied upon will be ad-
vertised and sold at public sale; and the Collector and Treas-
urer is authorized to expose any property so levied upon at
public sale, at the expiration of thirty days, either on the prem-
ises or at the Courthouse door in Annapolis, and to sell the
same to the highest bidder for cash, and said Collector and
Treasurer, baving first given twenty days notice of the time
and place of such sale, by advertisment inserted in some
newspaper published in Annapolis, and by printed handbills
publicly posted at said Courthouse do; personal property
may be sold upon ten days' notice by handbills so posted at the
Courthouse door. Any advertised notice of a sale under the
provisions of this Section shall be sufficient if it contains the
time, terms and place of sale, the year or years for which the
taxes are due, to whom the property is assessed, the street
where located, the quantity of land or size of lot, or kind of
property offered for sale, as it appears upon the assessment
books of the said City of Annapolis; in no case shall a descrip-
tion by metes and bounds be necessary; nor shall a greater
sum than two dollars be paid for any newspaper advertisement
thereof. The said Collector and Treasurer shall receive for
costs of making the levy the sum of one dollar and twenty-five
cents, said amount to be included in the tax bill as part of the
costs, and he may make the levy in person, or authority is
hereby given him to appoint some person above the age of
twenty-one years to make the levy for him.

SEC. 58c. In case of the sale of personal property, however,
if said Collector and Treasurer deems it more expedient or best
to do so, he need not levy upon and advertise any personal
property to enforce the payment of any taxes due thereon, as
ne is required to do with reference to real estate; but he shall
have the right to proceed against the person, firm or corpora-