1422 LAWS or MARYLAND. [Ch. 790]

taxes, interest cost 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; (d) that the real
estate of a delinquent taxpayer may be sold to pay said cor-
poration tax whether there be personal property or not: when-
ever it shall be necessary for the clerk and treasurer 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, inter-
est, cost and expenses 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 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 quality
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 each
case of sale the clerk and treasurer shall file such plat and
description with his report of sale, and the county surveyor
is hereby required to make all plats and descriptions required
hereunder, and to complete and deliver the same to the clerk and
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 part of the cost 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 sec-
tion shall not apply to lots of sub-divisions in said town, but
such lots shall be sold entire and the advertisement thereof
shall be a sufficient description to give the number of such
lot, block and a reference to the plat of the sub-division where
said lot is located, and the place where said plat is recorded;
(e) that the clerk and treasurer shall, within thirty days after
the close of the sale or sales made herein provided for, make
a full report of sales to the Circuit Court for Montgomery
County, setting forth bis proceedings in the premises in detail,
and showing to whom and what price such several parcels were
severally sold, the amounts of tax, the interest accrued, propor-
tional cost of advertising such sale, cost of making, reporting
said sales, including a reasonable counsel fee, and for the
surplus fund in each instance with such report; he shall also
file a copy of the printed list and notice aforesaid. The court
shall examine the said proceedings, and if the same appears
to be regular and the provision of the law in relation thereto