ALBERT C. RITCHIE, GOVERNOR. 1625

uary next succeeding the annual levy of taxes in said county,
the said tax collector shall within one month after the said
first day of January in each and every year, or within one
month after the discovery of any property belonging to such
delinquent, levy upon such portions as may be necessary to
pay the said taxes, interests, costs and fees as herein provided,
of the personal property assessed to such delinquent taxpayers,
in the same mariner as the Sheriff of said county is now or
may hereafter be 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 said, personal property
in the same manner as is now or may hereafter be required
by law in case of sales of personal property by the Sheriff of
said county, and to deliver the property so sold to the pur-
chaser or purchasers thereof; and for the purpose of the levy
of the sale herein provided for, said tax collector 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
powers now or hereinafter 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 on judgments of said court;
and said tax collector shall be entitled to receive out of the
proceeds of sale 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 aforesaid,

this section to be construed as an addition to, and not as a
substitution for, the powers of the collector to collect taxes
assessed upon personal property by suit; and it is hereby ex-
pressly provided that said tax collector, 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
Commissioners of Washington 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 tax collector shall pay all costs and expenses inci-
dent to such sale, and the taxes in arrears thereon and interest,
and the surplus, if any, he shall pay over to such delinquent
taxpayer.

103-E. The tax collector shall, within thirty days after the
close of such sale, make a full report thereof to the Circuit
Court for Washington County, setting forth his proceedings