PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 1361

of said parcels of land and premises for sale to the highest
bidder for cash, which said list and notice shall be published in
at least two newspapers printed and published in said county
for four successive weeks prior to the second Monday in March,
and on said second Monday in April the treasurer shall at the
hour and place named in said advertisement proceed to sell
any and all such pieces or parcels of land and premises,
beginning with the first on said, lists, and so on in order,
upon which taxes, interest, costs and fees shall not then have
been paid, and shall continue such sale on each secular day,
legal holidays excepted, from ten o'clock A. M. until three
o'clock P. M. until every parcel shall have been offered; should
the treasurer, by reason of illness or other disability, be unable
to attend and conduct such sale or sales in person, a deputy
shall conduct such sale or sales, and in such case the deputy
shall make the affidavit to the report of sales provided for in
section 140.

1906, ch. 171, sec. 62J.

138. That the real estate of a delinquent taxpayer may be
sold to pay State and county taxes, whether there be personal
property or not; whenever it shall be unnecessary for the treas-
urer to sell the entire real property with which a delinquent
taxpayer is assessed, he shall estimate the quantity thereof
which, in his judgment, will be sufficient to pay the taxes in.
arrears, interest, costs and expenses above set forth, and shall
require the county surveyor to lay off and make a plat and
description of the same, and the part so laid off shall be sold
by the plat and description so made, and it shall be sufficient
in the advertisement of the list of delinquent taxpayers to des-
ignate the quantity of land to be sold from the property
described, as per plat and description to be exhibited at the time
of the sale, and in case of sale the treasurer shall file said plat
and description with his report of sale, and the county sur-
veyor is hereby required to make all plats and descriptions
required hereunder, and to complete and deliver the same to
the treasurer on or before the day of sale as advertised, and the
county surveyor shall receive the sum of five dollars and a
reasonable allowance for expenses, not personal, for each and
every plat and description so made and delivered, said sum to
be taxed as a part of the costs and paid out of the proceeds of
the sale of said land, or by the delinquent taxpayer if pay-
ment is made before the day of sale; provided, that this pro-
vision shall not 'apply to lots in towns and sub-divisions in said
county, but such lots shall be sold entire; and in the advertise-
ment thereof, it shall be a sufficient description to give the