206 LAWS OF MARYLAND. [CH. 105

227C. Whenever it shall become necessary to do so the
Tax Collector appointed as aforesaid, shall enforce the pay-
ment of taxes by a sale of real property. He shall advertise
such real property, or so much thereof as may be necessary,
once a week for four successive weeks, in one newspaper pub-
lished in Talbot County and by notice set up in front of the
office of The Commissioners of Trappe; and any advertised
notice of a sale under this Act shall be deemed sufficient if it
contain the time, place and terms of such sale, the year or
years for which the taxes are due, the amount due, to whom
the property is assessed, the street on which the property is
located, or such other description as shall be sufficient legally
to identify said property, and in no case shall a description by
metes and bounds be required, unless it shall be necessary for
the identification of such part of real estate as may be sold
under a division, and no levy upon land shall be required
where the same is sold by the said Tax Collector 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.

227D. Whenever it shall be necessary to enforce the pay-
ment of taxes by a sale of personal property, the said Tax
Collector shall make out a bill of such taxes in the usual form
with an order at the bottom of said bill directing the Town
Bailiff of said town to levy upon the personal property of the
delinquent and to sell the same to satisfy and pay the taxes so
due; and it shall be the duty of said Town Bailiff, upon re-
ceiving such tax bill and order, to levy upon and sell the per-
sonal property of such delinquent in the same manner and
upon the same notice, and shall be entitled to the same fees
as if he were a sheriff proceeding under an execution from a
justice of the peace; he shall immediately after such sale pay
over to the said Tax Collector the amount due on said tax bill,
and any surplus which may remain after the payment of
taxes, interest and costs shall be paid by said Town Bailiff to
such delinquent taxpayers; and the bond of said Town Bailiff
shall be liable for such tax bills placed in his hands by such
Tax Collector.

227E. When any real estate shall be sold under this Act
for taxes, the sale, together with the proceedings had in rela-
tion thereto, shall be reported to the Circuit Court for Talbot
County by the Tax Collector, and if upon the report the Court