WM. PRESTON LANE, JR., GOVERNOR. 605

lished in the town of Princess Anne, and by notice set up
at the Court House Door in Princess Anne, and an adver-
tised 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 quan-
tity offered for sale, or whether it is the whole lot or only
a part 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-
sary for the identification of such parts of real estate as
may be sold under a division, and no levy upon land shall
bes required when the same is sold by the said Town Man-
ager of Princess Anne by 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.

3170. Whenever it shall become necessary to enforce
the payment of taxes by sale of personal property, the said
Town Manager of Princess Anne shall make out a bill of
such taxes in the usual form with an order at the bottom
of said bill directing the Sheriff of Somerset County to
levy upon the personal property of the delinquent and to
sell same to satisfy and pay the taxes so due, and it shall
be the duty of said Sheriff, upon receiving such tax bills
and order, to levy upon and sell the personal property of
such delinquent in the same manner and upon the same
notice required in other cases, and he shall be entitled to
the same fees as if he were proceeding under an execution
from a Justice of the Peace, and he shall immediately after
such sale pay over to the said Town Manager of Princess
Anne the sum due on said tax bills, and any surplus which
may remain after the said payment of taxes, interest, and
costs shall be paid by said Sheriff to the delinquent tax-
payer, and the said Sheriff's bond shall be liable for all
such tax bills placed in his hands by such Town Manager
of Princess Anne to the same extent and in the same man-
ner that it is liable for execution claims issued to him.

317P. When any real estate shall be sold for taxes,
under the provisions of this sub-title after January 1, 1950,
the sale together with the proceedings had in relation
thereto, shall be reported to the Circuit Court for Somer-
set County, in equity, by the said Town Manager of Prin-
cess Anne, and if upon the report the Court shall find the
provisions of this sub-title ii. relation thereto have been
complied with, the Court shall pass an order nisi requir-
ing all persons interested in the property sold, to be and