JOHN WALTER SMITH, ESQ., GOVERNOR.

are not paid on or before the second Monday of May next
ensuing, together with the interest accrued thereon and the
proportional cost of advertising and fees, the tax collectors
will proceed at ten o'clock A.M. on said second Monday in
May, at some prominent place in each of the collection dis-
tricts in said county, to be selected by the tax collector for
each district, and in said advertisement named by the said
collector to offer each and every 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 in Rockville, in said county, for four successive weeks
prior to the second Monday in March; and on said second
Monday in May the said tax collector shall at the hour, and
at the places named in said advertisement, proceed to sell any
and all such pieces or parcel of land and premises beginning
with the first parcel on said list, and so on in order, upon
which taxes, interest, costs and fees shall not then have been
paid, and shall, continue such sale 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.

111

222 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 unneces-
sary for any tax collector to sell the entire real property
with which a delinquent taxpayer is assessed, he shall esti-
mate the quantity thereof which, in his judgment, will be
sufficient to pay the taxes in arrear, interest, costs and ex-
penses as herein 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 advertise-
ment of the list of delinquent taxpayers to designate the quan-
tity of land to be sold from the property described, as per plat
and description to be exhibted at the time of the sale, and in
case of sale the tax collector shall file said plat and description
with his report of sale, and the County Surveyor is hereby re-
quired to make all plats and descriptions required hereunder,
and to complete and deliver the same to the respective tax
collectors on or before the day of sale as advertised, and the
County Surveyor shall receive the sum of five dollars and a
resonable allowance for expenses, not personal, for each and
every plat and description so made and delivered; said sum to
be taxed as part of the costs and paid out of the proceeds of
the sale of said land or by the delinquent taxpayer if payment
is made before the day of sale; provided that this section shall

May sell only
enough prop-
erty to satisfy
taxes.