4308 ARTICLE 19.

the year of the levy, but the said treasurer, in his discretion, may extend
the time for such advertisement and sale until the first of August next
ensuing, when all delinquents shall be advertised. In making said sale
of real estate the treasurer shall first offer a part of the property, if same
is subject to division without detriment, for the amount of taxes, costs and
expenses due and in arrears, designating the particular part offered; if no
bid b© received, he shall offer an additional part thereof, or the whole
property, but in no case shall he sell the whole property, if a part thereof
can be sold sufficient to cover the amount of taxes, costs and expenses, due
and in arrears; and a description in advertising real estate it shall only be
necessary to publish the name of the party to whom the property is as-
sessed, the district in which it lies, the number of acres, the amount of
taxes due and a reference to the liber and folio in the Land Records where
the muniments to title to such property are recorded if any such record of
title appear.

At least fifteen days prior to the time the said treasurer proposes to
advertise said real estate, he shall file with the clerk of the Circuit Court
a complete list of delinquent taxpayers whom he proposes to advertise for
taxes in arrears, and upon the receipt of the same the said clerk shall
forthwith make a. diligent search for the title of said real estate, and if any
deed shall appear he shall enter the liber and folio of said title on said
list, and if no deed be found he shall so enter on said list; and said
entries shall be published as a reference to title, for which said service
the said clerk shall receive as a fee twenty-five cents per delinquent for
each and every search so made; and the said clerk shall receive ten dollars
for filing, docketing and making all entries in relation thereto, which
shall include recording the proceedings on a record kept for that purpose,
and said fees shall be taxed as a part of the costs of said sale and appor-
tioned between the different delinquents. Immediately after the sale of
any real estate by said county treasurer he shall report the same to the
Circuit Court, and if it appears from the report of sale that any of the
said delinquent taxpayers are non-residents of the State of Maryland,
the said clerk shall issue and cause to be published an order of publication
to non-residents, as is required in suits in equity. After the expiration
of twelve months from the date of filing said report the clerk of said
Court shall cause to be published an order of ratification nisi thereof, as is
required in sales made by said Court, sitting as a Court of Equity, which
order nisi shall include all sales made in said report, and shall be pub-
lished for three consecutive weeks in the same newspapers in which said
advertisement of sales of real estate were published. After the due publi-
cation of the said nisi order and before the final ratification of sale shall
be signed, the said treasurer shall file a supplementary report showing
the property redeemed, or excepted to, and that to which exceptions have
not been filed, so that the judge taking cognizance of said report shall
only ratify such sales as have not been redeemed, or excepted to, or if
excepted to, the exception shall have been dismissed. But where excep-
tions have been filed to any tax sales, the exceptions shall be heard by the
Court in the usual manner that exceptions in Chancery are generally