PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 275

all taxes due and in arrear on personal property by levying on
and selling any realty or personalty in Harford county belong-
ing to the person assessed, with the taxes so in arrears. If real
estate is levied on, the Treasurer shall sell the same at the
Court House in Bel Air for cash, giving at least three weeks'
previous notice by advertisement of the time and place of sale,
said advertisement to state the name of the taxpayer in default,
the name of the person to whom the real estate is assessed, and
shall contain a locatable description of the same; thereafter the
Treasurer shall proceed as required by the terms of section
262M. If personal property is levied on, actual possession shall
be taken thereof, and it shall be sold at some convenient and
public place within the county after ten days' notice by hand
bills set up in five public places in the precinct in which the
property is seized; the Treasurer shall receive in addition to
the cost of advertisement the following fees under this section:
Levy, $2.00; setting up notices, $1.00; crying sales, $1.00;
reporting same, $1.00; and five per cent, commission on pro-
ceeds of sale.

262s. The said Treasurer shall be entitled to receive a com-
mission of five per centum on the amount of all sales made by
him in pursuance of the provisions of this article, to be com-
puted and charged as part of the expense of such sale, and if
before a sale but after advertisement as aforesaid the taxes,
interest and expenses chargeable to any property are paid, then
the said treasurer shall be entitled to receive a commission of
two per cent, on the amount of such taxes and interests as a
part of the cost of collecting the same.

262T. The real estate of a delinquent taxpayer may be sold
to pay the State and county taxes,, whether there be personal
property or not; whenever the Treasurer shall deem it unneces-
sary 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 and cost of sale, 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 property of
delinquent taxpayers to mention the quantity of land to be sold
from the property described "as per plat and description to be
exhibited on the day of sale," and the County Surveyor is
hereby required to make all surveys, plats and description
required hereunder and to complete and deliver the same to the
treasurer on or before the day of sale, as advertised, and he shall
receive therefor a sum not exceeding five dollars for each and