112 LAWS OF MARYLAND. [CH. 42

with real estate, giving the name of the persons assessed,
with a brief description of the property, the district of its
location ^and such references to conveyances as will render
the same possible of identification, together with the
amount of taxes due and in arrears thereon, including all
taxes on personalty due from the owner of said real estate,
with interest, costs, and expenses accrued, and to accrue to
day of sale, with a notice appended that if said taxes, inter-
est, costs and expenses are not paid on or before the sec-
ond Tuesday in October next ensuing, the County Treas-
urer in person or by deputy will proceed at 10 o'clock A. M.,
on that day at the Court House in said county to offer said
property for sale to the highest bidder for cash, which list
and notice of advertisement shall be published in at least
one newspaper, published in Dorchester County, for three
weeks prior to the said second Tuesday in October; and
upon the second Tuesday in October in each year, the
county Treasurer in person (or by deputy, in case of sick-
ness or other disability) shall proceed to sell under the
terms of said notice all property upon which taxes, inter-
est, costs. or fees are in arrears and shall continue such sale
from day to day on each secular day, legal holidays ex-
cepted, from 10 o'clock A. M. to 3 o'clock P. M., until all of
said property shall have been offered and disposed of. If
taxes be due and owing upon real and personal property by
any taxpayers the whole of said taxes shall be a lien on
said real property, and said real property may be sold to
pay the same without regard to the existence of personal
property. And any advertised notice of sale under this
Act shall be deemed sufficient if it contains the time, place,
and terms of sale, the year or years for which taxes are
due, to whom the property is assessed, the district and lo-
cality where located, the quantity offered for sale, 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 un-
der a division, and no levy upon land shall be required when
the same is sold by the treasurer by virtue of the provisions
of this Act, and no notice or notices other than those pro-
vided for in this Act shall be necessary or required to make
valid any sale herein authorized to be made; and he shall
retain out of the proceeds of such sale the amount of taxes
due from each delinquent, with interest thereon, together
with all costs incurred in making the sale, and he shall pay
the surplus, if any there be, to the owner thereof, or to any
one who shall be entitled thereto; but if the person entitled