228 LAWS OF MARYLAND. [CH. 67

317C. Whenever it becomes necessary for said President
and Commissioners to enforce the payment of taxes by a
sale of real property, they shall advertise such real prop-
erty, or so much thereof as may be necessary, once a week
for four successive weeks in one newspaper published in
Somerset County, and by notice set up at the courthouse
door in Princess Anne, and any advertised notice of sale
under this Section shall be deemed sufficient if it contains
the time, place and terms of such sale, the year or years
for which taxes are due, to whom the property is assessed,
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 under a division, and no
levy upon land shall be required when the same is sold by
the said President and Commissioners by virtue of the pro-
visions of this Section, and no notice or notices other than
those provided for in this Section shall be necessary or
required to make valid any sale herein authorized to be
made.

317D. Whenever it shall be necessary to enforce the
payment of taxes by a sale of personal property, the said
President and Commissioners shall make out a bill of such
taxes in the usual form, with an order at the bottom of
said bill directing the Sheriff of said county 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 Sheriff, upon receiving such tax bill and order, to
levy upon and sell the personal property of such delinquent
in the same manner and upon the same notice, and he shall
be entitled to the same fees as if he were proceeding under
execution from a Justice of Peace, and he shall immediately
after such sale pay over to the said President and Commis-
sioners the amount due on said tax bill, and any surplus
which may remain after the said payment of taxes, interest
and cost shall be paid by said Sheriff to such delinquent tax
payer, and the said Sheriff's bond shall be liable for all such
tax bills placed in his hands by said President and Com-
missioners to the same extent and in the same manner
that it is liable for execution claims issued to him.

317E, When any real estate shall be sold for taxes
under the provisions of this Act, after June 1, 1934, the
sale, together with the proceedings had in relation thereto,
shall be reported to the Circuit Court for Somerset County,