MONTGOMERY COUNTY. 3635

the first piece or parcel on said list, and so on in order upon which taxes,
interest, costs and fees shall not then have been paid, and shall continue
such sale each secular day, legal holidays excepted, beginning at the hour
specified in the advertisement for the first day of the sale, until every
piece or parcel shall have been offered.

1906, ch. 795, sec. 16C. 1912, ch 790, sec. 553.

929. The real estate of a delinquent taxpayer may be sold to pay town
taxes, whether there be personal property of his liable for sale or not;
whenever it shall be unnecessary 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 arrear, interest, cost and expenses as herein set forth, and
shall require, and he is hereby given authority to so 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 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 the sale; and in case
of sale the clerk and 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 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
allowance for expenses not personal, for each and every plat and descrip-
tion so made and delivered, said sum to be taxed as part of the costs and
paid out of the proceeds of the sale of said land or by the delinquent tax-
payer if payment be made before the day of sale; provided, that this sub-
section shall not apply in case of lots already laid out, but such lots shall
be sold entire; and in the advertisement thereof it shall be a sufficient de-
scription to give the number of such lot or lots and a reference to the plat
of the town provided for in Section 923, on which said lot or lots shall be
indicated and the place where said plat is recorded.

1906, ch. 795, sec 16D. 1912, oh. 790, sec 554.

930. The clerk and treasurer shall, within thirty days after the close
of the sales respectively made, herein provided for, make a full report of
the sales by him made to the Circuit Court for Montgomery County, set-
ting forth his proceedings in detail and showing to whom and at what price
such several parcels were severally sold, the amount of tax, the interest
accrued, proportional cost of advertising such sale and the cost and ex-
penses of making and reporting said sale, including a reasonable counsel
fee, and of the surplus fund in each instance; with such report he shall
also file a copy of the printed list and notice aforesaid. The said court
shall examine the said proceedings and if the same appear to be regular
and the provisions of law in relation thereto have been substantially com-
plied with, shall order notice to be given by advertisement in such news-
paper or newspapers as the court shall direct, warning all persons inter-