PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 443

county, he shall proceed to sell at the advertised sale mentioned,
by public auction, the property for cash to the highest bidder,
retaining out of the proceeds of such sale the amount of the
taxes due from such delinquent with interest thereon, together
with the costs incurred in making such sale and the advertise-
ment thereof, which advertisement shall not exceed two dollars
for each delinquent, or one dollar to each of the two newspapers
advertising the same for each delinquent, and he shall pay
the surplus, if any, as hereinafter provided. But the notice
herein provided for shall not be made before the first day of
January following the year of the levy, and that the advertise-
ment of sale shall not be made before the first day of February
in the said year following the year of the levy, but the said
treasurer, in his discretion, may extend the time for such
advertisement and sale until the first of August next ensuing,
when all delinquents shall be advertised. In making said sale
of real estate the treasurer shall first offer a part of the prop-
erty, if same is subject to division without detriment, for the
amount of taxes, costs and expenses due and in arrears, desig-
nating the particular part offered; if no bid be received, he
shall offer an additional part thereof, or the whole property,
but in no case shall he sell the whole property, if a part
thereof can be sold sufficient to cover the amount of taxes, costs
and expenses, due and in arrears; and a description in adver-
tising real estate it shall only be necessary to publish the name
of the party to whom the property is assessed, the district in
which it lies, the number of acres, the amount of taxes due and
a reference to the liber and folio in the Land Records where
the muniments to title to such property are recorded if any
such record of title appear.

At least fifteen days prior to the time the said treasurer pro-
poses to advertise said real estate, he shall file with the clerk
of the Circuit Court a complete list of delinquent taxpayers
whom he proposes to advertise for taxes in arrears, and upon
the receipt of the same the said clerk shall forthwith make a
diligent search for the title of said real estate, and if any deed
shall appear he shall enter the liber and folio of said title on
said list, and if no deed be found he shall so enter on said
list; and said entries shall be published as a reference to title,
for which said service the said clerk shall receive as a fee
twenty-five cents per delinquent for each and every search so
made; and the said clerk shall receive ten dollars for filing,
docketing and making all entries in relation thereto, which -
shall include recording the proceedings on a record kept for
that purpose, and said fees shall be taxed as a part of the costs