HARRY W. NICE, GOVERNOR. 397

Section 160. If the taxes levied for the years 1934
and 1935 shall not be paid on or before the first
Monday in September^ in the year succeeding that for
which they were respectively levied, the treasurer
shall, within six months from the said respective
first Mondays in September, proceed to enforce payment
of the same by a levy upon real or personal property of
the party neglecting to pay; in all other years if the taxes
levied shall not be paid on or before the first Monday of
April in the year succeeding that on which they were
levied, the treasurer shall, within six months from the first
Monday of April, proceed to enforce payment of the same
by a levy upon real or personal property of the party
neglecting to pay; if the taxes be due and owing upon
real property, or upon real and personal property, the
treasurer is authorized to levy upon real or personal prop-
erty to. enforce payment of the same, but no levy upon
real estate shall be deemed valid unless made upon the
premises and appraised upon view; and no levy upon
personal property shall be deemed valid unless some por-
tion of it be taken into possession; and whenever real
estate is susceptible of division so that a part thereof will
sell for enough to pay the taxes due and 'all >costs, the*
treasurer may, in his discretion, employ a surveyor to
divide the same and tax as a part of the costs in such
proceedings such compensation for his services as he may
consider just, not exceeding the sum of five dollars. When-
ever any levy may be made notice thereof, together with
a copy of a bill for taxes due, interest and all costs, includ-
ing that of the levy, shall be delivered to the owner if he
be in possession of the property, or be conspicuously post-
ed on the premises, together with a notice that if the said
bill for taxes, interest and costs be not paid within thirty
days, the property levied upon will be sold at public sale,
and the said treasurer is authorized to expose any proper-
ty so levied upon at public sale at the expiration of thirty
days, after having first given twenty days' notice of the
time and place of sale by advertisement in one newspaper
published at Towson, and by printed handbills publicly
posted on the courthouse door, and at least ten places in
the district where the property is located, one of such
notices to be placed upon the premises. Personal property
may be sold upon ten days notice by handbills so posted
in the district and at the courthouse door. Any advertised
notice of sale under the provisions of this section shall be
deemed sufficient if it contains the hour and place, the year
or years for which taxes are due, to whom assessed, the