PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1595

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. And any advertised notice of sale under this Act
shall be deemed sufficient if it contains the time, place, and term
of 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 suffi-
cient legally to identify said property, and in no case shall a de-
scription by metes and bounds be required, unles shall be neces-
sary 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 pro-
visions 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; and he shall retain
out of the proceeds of such sale the amount of taxes due from
such delinquent, with interest thereon, together with all costs
incurred in making the sale, and he shall pay the surplus, if
any there be, to the owner thereof, or to anyone who shall be
entitled thereto; but if the person entitled thereto resides out-
side of the County or is unknown or cannot be found in said
County, in any case he may pay the said surplus into the Court
ratifying the sale, with a detailed statement showing such sur-
plus, and the said Court may dispose of the same.

SEC. 115. Whenever it shall be necessary to enforce the pay-
ment of taxes by the sale of personal property, the said treas-
urer shall make out a bill of such taxes in the usual form, with
an order at the bottom of said bill directing the sheriff or any
constable of said County to levy upon the personal property of
the delinquent, and to sell the same, or so much thereof as may
be necessary to satisfy and pay the taxes due; and it shall be
the duty of said sheriff or constable 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 proceed-
ing 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; and any surplus which may
remain after the payment of taxes, interests and costs, shall be
paid by the sheriff or constable to such delinquent taxpayers;
and the said sheriff's or constable's bonds shall be liable for ail
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.