4120 ARTICLE 17.

shall forward the bill by mail or otherwise to the person, or his agent, to
whom taxes have been assessed. Immediately upon the first day of January
in each and every year he shall make an alphabetical list of taxes due and
in arrears, which list shall contain the name or names of the person or
persons or body corporate, assessed with real estate upon which taxes are
due and in arrears, a brief description of 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 in April next ensuing, together with the interest accrued thereon
and a proportionate cost of advertising and fees, he will proceed at ten
o'clock A. M. on said second Monday of April at the Court House door of
Upper Marlboro, 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
for four successive weeks prior to the first Monday in March, and on
second Monday in April the Town Treasurer, shall at the hour and place
named in said advertisement proceed to sell any and such pieces or parcels
of land and premises, beginning with the first on the list and so on in
order, upon which taxes, interest, cost and fees shall not have been paid
and shall continue such sales 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.

The real estate of a delinquent taxpayer may be sold to pay town taxes,
whether there be personal property or not. Whenever it shall be unneces-
sary for the Treasurer to sell the entire real property with winch a delin-
quent 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 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 description so made, and it shall be sufficient
in the advertisement of delinquent taxpayers to designate the quantity of
land to be sold from the real estate described as per plat and description
to be exhibited at the time of sale, and in case of sale the Town Treasurer
shall file said plat and description with his report of sale; provided, how-
ever, that if said Treasurer shall deem it impracticable to divide the real
estate assessed, he shall sell the whole.

1924, ch. 391, sec. 610C.

1010. The said Treasurer shall within thirty days after the close of
such sale, make a full report thereof to the Circuit Court for Prince
George's County, setting forth his proceedings in his premises in detail,
and showing to whom and at what price such several parcels were respec-
tively sold, the amount of taxes and interest accrued, the pro rata, of costs
of advertising 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,