PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 257

tice of sale under this Act shall be deemed sufficient if it con-
tains the time, place and terms of such sale, the year or years
for which the taxes are due, to whom the property is assessed,
the district where located, the approximate quantity offered for
sale, or such other description as shall be sufficient to identify
said property, and in no case shall a description by metes and
bounds be required, unless it shall be necessary for the identi-
fication of such part of real estate as may be sold under a divi-
sion, 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. 15. And be it enacted, That whenever it shall be neces-
sary to enforce the payment of taxes by sale of personal prop-
erty, the said Treasurer shall make out a bill of such taxes in
the usual form, with an order at the bottom of said bill direct-
ing the Sheriff of said County to levy upon the personal prop-
erty 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, and any
surplus which may remain after the payment of taxes, interest
and cost shall be paid by said Sheriff to such delinquent tax-
payer, and the said Sheriff's bond shall be liable for all such
taxes 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. 16. And be it enacted, That when any real estate shall
be sold under this Act for taxes, the sale, together with the
proceedings had in relation thereto, shall be reported to the
Circuit Court for Worcester County by the Treasurer, and if
upon the report, the Court shall find that the provisions of this
Act in relation thereto have been complied with, the Court shall
pass an order nisi, giving three weeks' notice, naming all per-
sons interested in the property sold to be and appear by a
certain day in the said order nisi, named to show cause why
said sale shall not be ratified, and a copy thereof shall be pub-
lished as the Court shall direct, and if no objections to the ratifi-