1514 LAWS OF MARYLAND. [Ch. 790]

not then have been paid, and shall continue such sale each
secular day, legal holidays excepted, beginning at the hour
specified in the advertisement for the first day of the sale, until
every piece or parcel shall have been offered.
1906, ch. 795, sec. 16c.

553. That the real estate of a delinquent taxpayer may be
sold' to pay town taxes, whether there be personal property of
his liable for sale or not; whenever it shall be unnecessary 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 arrear, interest, cost and expenses as herein set
forth, and shall require, and he is hereby given authority to so
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
tihe plat and description so made; and it shall be sufficient in
the advertisement of the list of delinquent taxpayers to desig-
nate 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 clerk and treasurer shall file said
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 adver-
tised ; and' the county surveyor shall receive the sum of five dol-
lars 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 costs and paid out of the proceeds
of the sale of said land or by the delinquent taxpayer if pay-
ment be made before the day of sale; provided, that this sub-
section shall not apply in case of lots already laid out, but such
lots shall be sold entire; and in the advertisement thereof it
shall be a sufficient description to give the number of such lot
or lots and a reference to the plat of the town provided for in
section 547, on which said lot or lots shall be indicated and the
place where said plat is recorded.

1906, ch. 795, sec. 16D.

554. That the clerk and treasurer shall, within thirty-days
after the close of the sales respectively made, herein provided
for, make a full report of the sales by him made to the Circuit
Court for Montgomery County, setting forth his proceedings in
detail and showing to whom and at what price such several
parcels were severally sold, the amount of tax, the interest
accrued, proportional cost of advertising such sale and the cost
and expenses of making and reporting said sale, including a rea-