978 LAWS OF MARYLAND. [CH. 438

authorized by law to levy upon property upon execution on
judgments issued out of the Circuit Court for said county, and
shall advertise and sell personal property in the same manner
as is now or may hereafter be required by law in the 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 pro-
vided for, said treasurer shall have all the powers now had or
lawfully exercised by the sheriff of said Court, executing execu-
tions on judgments of the Circuit Court for said county, and
shall if it be necessary have the same power now or hereafter
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 executions
or judgments of said Court; and said treasurer shall be en-
titled 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
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 expressly provided that said treasurer,
if he deem such course advisable, may proceed to collect any
and all taxes due upon any personal property by suit,
in the name of the County Commissioners of Prince George's
County, before any justice of the peace in and for said county,
provided, that at the time of instituting any suit for the
collection of taxes upon personal property before any justice of
the peace, said treasurer shall file a certificate, verified by his
oath, stating that at least thirty days prior to the institution
of said suit he sent a notice directed to the defendant taxpayer
at the last known mailing address or at his best known address
advising him that his taxes on personal property were due
and unpaid and the amount thereof, and that unless said taxes
were paid within thirty days, suit would be instituted for their
collection, and setting forth that, at least thirty days prior to
the institution of said suit, he posted or caused to be posted a
similar notice to the above at the Court House door in Upper
Marlboro. And out of the proceeds of sale of personal
property the treasurer shall pay all costs and expense 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. And any sale or sales of personal property made under