458 LAWS OF MARYLAND. [CH. 217

171. The County Treasurer shall cause to be delivered
or mailed to each and every delinquent taxpayer between
the first day of April, and the 30th day of April in each year
an account of his assessment, and the taxes, interest and
cost thereon, with a notice of warning to such delinquent
thereto attached that, unless payment be made in full on or
before the 15th day of August next, the same
will be collected by process of law; and if on the said
15th day of August next, the said taxes, interest,
and cost are unpaid, he shall immediately thereafter
make up an additional list of all delinquents assessed 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 person-
alty 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, interest, costs and
expenses are not paid on or before the second Tuesday in
October next ensuing, the County Treasurer 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 prop-
erty 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 sickness or other disability) shall proceed
to sell under the terms of said notice all property upon
which taxes, interest, costs or fees are in arrears and shall
continue such sale from day to day on each secular day,
legal holidays excepted, 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 per-
sonal 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 exist-
ence 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 locality 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 neces-