HERBERT R. O'CONOR, GOVERNOR. 341

adjacent to towns or cities or laid off for town or city pur-
poses, but such lots shall be sold entire, and in the advertise-
ment thereof it shall be a sufficient description to give the
number of the lot or blocks or section and refer to the plat of
said town, city or sub-divisions, where such lot is located and
the place where such plat is located; provided, that if a delin-
quent taxpayer is assessed with more than one lot in towns,
cities and sub-divisions in said County as aforesaid, only such
number of lots shall be sold as may be necessary to discharge
all taxes in arrears, interest and costs, with which such tax-
payer may be charged. The advertisement for sale shall be
sufficient if it shall contain with substantial accuracy the fol-
lowing: (1) A description of the property by giving the street
number of the improvement, and depth and frontage of the lot;
(2) The name of the person who last appears on the Treasurer
or Collector's record as the owner of the same; (3) The amount
of all taxes due and unpaid on the property; (4) The assessed
value of the property as determined by the last assessment.

805N. If for any reason, payment of taxes levied is not
enforced by the sale of the property at the time and in the
manner provided for in this sub-title, then and in that event
the Treasurer or Collector shall have authority at any time
thereafter to enforce the payment thereof within four years
after said taxes become due and payable, by sale of the prop-
erty in the manner prescribed in this sub-title.

805-O. If for any reason, payment of taxes levied is not
enforced by the sale of the property by the said Treasurer or
Collector as herein provided, then and in that event the person
charged with the collection of taxes of any municipal corpora-
tion in Washington County, Maryland, is hereby authorized
and empowered to enforce the payment of taxes, interest and
costs due the said municipal corporation, by advertisement and
sale in the manner set forth in Sections 805C to 805JST, in-
clusive, of this sub-title and said proceedings shall be acted
upon by the Court in the manner prescribed by said sections,
and distribution of the taxes so collected shall be made in
accordance with the provisions of Section 805-I.

805P. In addition to the remedies herein provided for the
collection of taxes, the County Treasurer or Collector of taxes
of any municipal corporation shall have the right to bring
an action or actions at law for the collection of any delin-
quent taxes.

805Q. As used in Sections 805 to 805P, inclusive, of this
sub-title the word "tax" shall mean any tax, charge or assess-
ment of any kind whatsoever, due to the State of Maryland,