3074 ARTICLE 14.

the property and such references to conveyances as will render the same
certain of identification, and the amount of taxes levied and in arrears,
with interest and costs accrued and to accrue thereon to the date of sale,
to which list shall be appended a notice that if the said tax or taxes are
not paid on or before the second Monday of April next ensuing, together
with the interest accrued thereon and a proportional cost of advertising
and fees, he will proceed at ten o'clock A. M., on said second Monday
in April, at the Court House Door in Ellicott Ciy, to offer each and every

of said parcels of land for sale to the highest bidder for cash, which said
list and notice shall be published in a newspaper published in said Elli-
cott City for four successive weeks prior to the first Monday in March,
and on said second Monday in April the registrar shall, at the hour and
place named in said advertisement, proceed to sell any and all such pieces
or parcels of land and premises, beginning with the first on said list, and
so on in order, upon which taxes, interest, costs and fees shall not have
been paid, and shall continue such sales on each secular day, legal holi-
days excepted, from ten o'clock A. M., until three o'clock P. M., until
every parcel shall have been offered. Should the registrar, by reason of
illness or other disability, be unable to attend and conduct such sale or
sales, and in such case the deputy shall conduct such sale or sales, and
in such case the deputy shall make the affidavit to the report of sales as
now provided by law. The real estate of a delinquent taxpayer may be
sold to pay City taxes, whether there be personal property or not. When-
ever it shall be unnecessary for the registrar to sell the entire real prop-
erty 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, interest, costs and expenses above set forth, and shall
require a competent 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 descrip-
tion so made, and it shall be sufficient in the advertisement of the list
of delinquent 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 registrar shall file said plat and
description with his report of sale; provided, however, that if said regis-
trar shall deem it impracticable to divide the property assessed, he shall

sell the whole.

1914, ch. 836, sec. 79.

152. The said registrar shall, within thirty days after the close of
such sale, make a full report thereof to the Circuit Court for Howard
County, setting forth his proceedings in the premises in detail, and show-
ing to whom and at what price such several parcels were respectively sold,
the amount of taxes and interest accrued, the pro rata of costs of advertis-
ing such sale and all other expenses, and the surplus fund in each instance;
with such report he shall file a copy of the printed list and notice of sale.
The said Court shall examine the said proceedings; and, if the same
appear to be regular and the provisions of the law in relation thereto have