1010 LAWS OF MARYLAND. [Ch. 665]

have their property sold unless the taxes with which they are
respectively charged are paid on or before the first day of
January then next ensuing. He shall also immediately after
said levy is made make out the bill of each, taxpayer, to which
a similar notice shall be annexed, and upon application shall
forward the bill by mail or otherwise to the person or his agent
to whom taxes have been assessed. Immediately upon the first
day of January in each and every year he shall make out an
alphabetical list of taxes due and in arrears, which list shall
contain the name or names of the person or persons or body
corporate assessed with property upon which taxes are due
and in arrear, a brief description of the property, and such
reference to conveyances as will render the same certain of
identification, and the amount of taxes levied and in arrears,
with interest and costs accrued and to accrue thereon, to the
day of sale, to which list shall be appended a notice that if
the said tax or taxes are not paid on or before the second
Monday, in April next ensuing, together with the interest
accrued thereon and the proportional cost of advertising and
fees, he will proceed at ten o'clock A. M. on said second Mon-
day in April at the Court House door in Ellicott City to offer
each and every of said parcels of land for sale to the highest
bidder for cash, which said list and notice shall be published in
said city for four successive weeks prior to the first Monday in
March, and on said second Monday in April the registrar 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 list, and so on in order, upon
which taxes, interest, costs and fees shall not have been paid,
and shall continue such sales on each secular day, legal holi-
days excepted, from 10 o'clock A. M. until three o'clock P. M.,
until every parcel shall have been offered. Should the registrar
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 as now provided by law. The
real estate of a delinquent taxpayer may be sold to pay city
taxes, whether there be personal property or not. Whenever
it shall be unnecessary for the registrar 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 a competent surveyor to lay
off and make a plat and description of the same, and part so
laid off be sold by the plat and description so made; it shall