3442 ARTICLE 16.

County for four consecutive weeks prior to the second Monday in March;
and on said second Monday in May the said clerk and treasurer shall, at
the hour and place named in the advertisement, proceed to sell any and all
such pieces or parcels of land premises beginning with the first parcel on
said list and so on in order upon which taxes, interest cost and fees shall
not then have been paid, and shall continue such sale 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; (d) that the real estate of
a delinquent taxpayer may be sold to pay said corporation tax whether
there be personal property or not; whenever it shall be necessary 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 arrears, interest, cost and
expenses as herein set forth, and shall require the county surveyor to lay
off and make a plat and description of the same, and the part laid off shall
be sold by the plat and description so made, and it shall be sufficient in
the advertisement of the list of delinquent taxpayers to designate the
quality of land to be sold from the property described as per plat and de-
scription to be exhibited at the time of the sale, and in each case of sale
the clerk and treasurer shall file such 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 advertised, and the
county surveyor shall receive the sum of five dollars, and a reasonable al-
lowance for expenses not personal for each and every plat and description
so made and delivered, said sum to be taxed as part of the cost 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; provided, that this section shall
not apply to lots of sub-divisions in said town, but such lots shall be sold
entire and the advertisement thereof shall be a sufficient description to
give the number of such lot, block and a reference to the plat of the sub-
division where said lot is located, and the place where said plat is re-
corded; (e) that the clerk and treasurer shall, within thirty days after
the close of the sale or sales made herein provided for, make a full report
of sales to the Circuit Court for Montgomery County, setting forth his
proceedings in the premises in detail, and showing to whom and what price
such several parcels were severally sold, the amounts of tax, the interest
accrued, proportional cost of advertising such sale, cost of making, report-
ing said sales, including a reasonable counsel fee, and for the surplus fund
in each instance with such report; he shall also file a copy of the printed
list and notice aforesaid. The court shall examine the said proceedings,
and if the same appears to be regular and the provision of the law in rela-
tion thereto have been substantially complied with, shall order notice to be
given by advertisement in such newspaper or newspapers as the court shall
direct, warning all persons interested in the property sold to be and ap-
pear in said court by a certain day to be named in said order to show
cause, if any they have, why said sale or sales should not be ratified, and