PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 985

sales of personal property by the sheriff of said county, and to
deliver the property so sold to the purchaser or purchasers there-
of ; 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, executing executions on
judgments of the Circuit Court for said county, and shall if
necessary, have the same power now or hereinafter to be pre-
scribed 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 executions on judg-
ments 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 hereafter be allowed
by law to the sheriff of said county on executions issued as afore-
said, this Section to be construed as an addition to, and not as;
a substitution for, the powers of the treasurer to collect taxes
assessed upon personal property by suit; and it is hereby ex-
pressly 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 Commis-
sioners 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 taxpayer.

SECTION 451-H. That the treasurer shall, within thirty days,
after the close of such sale, make a full report thereof to the
Circuit Court for Frederick County, setting forth his proceed-
ings in the premises in detail, and showing to whom and at what
price such several parcels of land and articles of personal prop-
erty were respectively sold, the amount of tax, of interest ac-
crued, of proportional costs of advertising such sale, and the
costs and expenses of making and reporting said sale, and of
the surplus fund in each instance, with which report he shall
also file a copy of the printed list and notice aforesaid; the said
Court shall examine the said proceedings, and if the same ap-
pear to be regular, and the provisions of law in relation thereto
have been substantially complied with, shall order notice to be
given by advertisement in such newspaper or newspapers as the
Court may direct, warning all persons interested in the property
sold to be and appear in said Court by a certain day to be
named in said order, to show cause, if any they have, why said