PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1137

SEC. 451-G. That if any person or persons, association or
body corporate, shall be assessed upon the assessment books of
said County with personal property only, and the amount of
taxes levied thereon shall remain unpaid on the first day of Janu-
ary next succeeding the annual levy of taxes in said County,
the said Treasurer shall within one month after the said first
day of January in each and every year, or within one month
after the discovery of any property belonging to such delin-
quent, levy upon such portions as may be necessary to pay the
said taxes, interests, 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 here-
after be authorized by law to levy upon property upon execu-
tion on judgment issued out of the Circuit Court for said
County, and shall advertise and sell said personal property in
the same manner as is now or may hereafter be required by law
in 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, execut-
ing executions on judgments of the Circuit Court for said
County, and shall if necessary, have the same powers 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 exe-
cutions 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 here-
after be allowed by law to the Sheriff of said County on execu-
tions issued as aforesaid, this Section to be construed as an addi-
tion to, and not as a substitution for, the powers of the Treas-
urer 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 Frederick 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 tax-
payer.