902                          LAWS OF MARYLAND.                 [CH. 357

deemed valid unless made upon the premises and appraised
upon view and no levy upon personal property shall be deemed
valid unless some portion 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 di-
vide the same and tax as a part of the costs in such proceed-
ings such compensation for his services as he may consider just,
not exceeding the sum of five dollars. Whenever any levy
may be made notice thereof, together with a copy of a bill for
taxes due, interest and all costs, including that of the levy,
shall be delivered to the owner if he be in possession of the
property, or be conspicuously posted 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 property so levied upon at public sale at the expira-
tion of thirty days, after having first given twenty days' notice
of the time and place of sale by advertisement in one news-
paper 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 district where, located, the
quantity of land, if there be record evidence thereof, and a
reference to the book or folio where the deed for said property
may be found, and the date of the deed. In no case shall a
description by metes and bounds be necessary, nor shall a
greater sum than four dollars be paid for any newspaper ad-
vertisement thereof.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public health and safety, and being
passed upon a yea and nay vote, supported by three-fifths of
all of the members of the two Houses of the General Assembly,
the same shall take effect from the date of its passage.

. Approved April 17, 1931.