100                               LAWS OF MARYLAND                          [CH. 76

served on the delinquent as hereinbefore provided, with an order at
the bottom of said statement directing the policeman to levy upon
the personal property of the delinquent, and to sell the same to satisfy
and pay the taxes so due, together with the interest thereon, and all
costs of sale; and it shall be the duty of said policeman, upon receiving
such statement and order, to levy upon and sell the personal property
of such delinquent and after having given five days' notice of the
time, place, manner and terms of sale by handbills set up at the Court
House door of Worcester County, in the town of Snow Hill, and at
least three public places of Pocomoke City, he may, agreeably to said
notice sell at public auction for cash the property so levied on at some
public place in Pocomoke City, and may then and there deliver pos-
session of the property so sold to the purchaser; and after retaining
out of the proceeds of sale the amount of taxes due from the
delinquent, with interest thereon, together with all the costs in-
curred in making the sale and caring for the property, including the
usual poundage fees, he shall pay over the surplus, if any there be,
to the said delinquent.

Whenever it becomes necessary for said town clerk to enforce the
payment of taxes by sale of real property the said clerk shall first
serve the party against whom the said taxes are charged, or by whom
the said taxes are to be paid, or one of them, if more than one, with
a statement showing the aggregate amount of property of every
description with which the person is assessed and the amount of
taxes due thereon, with a notice annexed thereto,- that unless the
taxes so due are paid within twenty days thereafter, he, the said
town clerk, will proceed to collect the same by a sale of said real
property; and the service of said statement and notice may be made
by mailing the same, by registered mail, to the last known Post Of-
fice address of the party on whom the same is to be served. At any
time after twenty days after said statement and notice has been so
served, if the said taxes shall not be paid, the town clerk shall ad-
vertise such real property, or a part thereof, once a week for four
successive weeks in some newspaper published in Pocomoke City and
by notice set up at the Court House door in Snow Hill, and any
advertised notice of sale under this Act shall be deemed sufficient if
it contains the time, place and terms of such sale, the year or years
for which the taxes are due, to whom the property is assessed, the
location and approximate quantity offered for sale or such other des-
cription as shall be sufficient 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 the real estate as may
be sold under a division, and no levy upon land shall be required when
the same is sold by the town clerk 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 author-
ized to be made; and agreeably to such advertisement, the town clerk
shall proceed to sell said real estate, at public auction, on the premises
or elsewhere in Pocomoke City, for cash, retaining out of the pro-
ceeds of such sale or sales the amount of taxes due from such de-
linquent, with interest thereon, together with the sum of nine dollars
to cover expenses of advertising and attorney's services and a fee of
one dollar for auctioneer's cost and a fee of fifty cents for personal
services making total costs ten dollars and fifty cents and pay the sur-
plus, if any there be, to the owner of the property so sold.