764                         LAWS OF MARYLAND.                  [CH. 296

description of the property, the district of its location and such
references to conveyances, as will render the same possible of
identification, together with amount of taxes due and in arrear
thereon, including all taxes on personalty due from the owner
of said real estate, with interest accrued and to accrue to day
of sale with a notice appended that if said taxes and interest
are not paid on or before the second Tuesday in August 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 property for sale to the highest bidder
for cash, which list and notice of advertisement shall be pub-
lished in at least one newspaper, published in Dorchester
County, for three weeks prior to the said second Tuesday in
August; and upon the second Tuesday in August 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 and interest are
in arrear 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 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 per-
sonal 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 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 Treasurer
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;
and he shall retain out of the proceeds of such sale the amount
of taxes due from such delinquent, with interest thereon, to-
gether with all costs incurred in making the sale, and he shall
pay the surplus, if any there be, to the owner thereof, or to
anyone who shall be entitled thereto; but if the person entitled
thereto resides out-side of the county or is unknown or cannot