ALBERT C. RITCHIE, GOVERNOR. 385

A levy on real estate for taxes in arrears for any one year
shall be construed to include taxes in arrears on the same real
estate for all prior years.

SEC. 148. If the taxes levied shall not be paid on or before
the first day of February in the year succeeding that on which
they were levied, the Treasurer shall, within six months from
the first day of February, proceed to enforce payment of the
same by a levy upon real or personal property of the party
neglecting to pay; provided, the published notice prescribed in
the preceding section shall have been given; if the taxes be due
and owing upon real property, or upon real and personal
property, the Treasurer is authorized to levy upon
real or personal property to enforce payment of the
same, but no levy upon real estate shall be deemed valid
unless made upon the premises and appraised upon view; and
no levy upon personal property shall be deemed valid unless
some portion of it be taken into possession; and whenever real
estate is susceptible of division so that a part thereof will sell
for enough to pay the taxes due and all costs, the Treasurer
may, in his discretion, employ a surveyor to divide the same
and tax as a part of the costs in such proceedings such compen-
sation for his services as he may consider just, not exceeding
the sum of five dollars. Whenever any levy may be made
notice thereof together with a copy of a bill for taxes
due, interest and all costs, including that of the levy, shall
be delivered to the owner if he be in possession of the property,
or be conspicuously posted on the premises, together with a
notice that if the said bill for taxes, interest and costs be not
paid within thirty days, the property levied upon will be sold
at public sale, and the said Treasurer is authorized to expose
any property so levied upon at public sale at the expiration of
thirty days, after having first given twenty days' notice of
the time and place of sale by advertisement in one newspaper
published at Towson, and by printed handbills publicly posted
on the Court House door, and at least ten places in the district
where the property is located, one of such notices to be placed
upon the premises. Personal property may be sold upon ten
days' notice by handbills so posted in the district and at the
Court House door. Any advertised notice of sale under the
provisions of this section shall be deemed sufficient if it con-
tains the house and place, the year or years for which taxes
are due, to whom; assessed, the district where located, the
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