FREDERICK COUNTY. 2663

which taxes, interest, costs and fees shall not then have been paid, and
shall continue such sale on 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; should the Treasurer, by reason of illness or other disa-
bility, 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 provided for in Section 816.

1914, ch. 670, sec. 451F; ch. 586, sec. 451F. 1918 Code, aec. 786.

814. The real estate of a delinquent taxpayer may be sold to pay State
and county taxes, whether there be personal property or not; wherever
it shall be unnecessary for the Treasurer to sell the entire real property
with which a delinquent taxpayer is assessed, he shall estimate the quan-
tity thereof which, in his judgment, will be sufficient to pay the taxes
in arrears, interest, costs and expenses above set forth, 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 list of delin-
quent taxpayers to designate the quantity of land to be sold from the
property described, as per plat and description to be exhibited at the time
of sale, and in case of sale the 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 Treasurer on or before the day of sale as adver-
tised, 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 a part
of the costs and paid out of the proceeds of the sale of said land, or by the
delinquent taxpayer if payment is made before the day of sale; pro-
vided, that this provision shall not apply to lots in towns and subdivisions
in said county, but such lots shall be sold entire; and in'the advertise-
ments thereof, it shall be a sufficient description to give the number of
such lot, and a reference to the plat of the town or subdivision where said
lot is located, and the place where such plat is recorded.

1914, ch. 670, sec. 451G; ch. 586, sec. 451G. 1918 Code, sec. 787.

815. If any person or persons, association or body corporate, shall be
assessed upon the assessment books of said county with personal property
only, and the amount of taxes levied thereon shall remain unpaid on the
first day of January next succeeding the annual levy of taxes in said
county, the said treasurer shall within one month after the said first day of
January in each and every year, or within one month after the discovery
of any property belonging to such delinquent, levy upon such portions
as may be necessary to pay the said taxes, interests, costs and fees as herein
provided, of the personal property assessed to such delinquent taxpayers,
in the same manner as the Sheriff of said county is now or may hereafter
be authorized by law to levy upon property upon execution on judgments