622 LAWS OF MARYLAND. [CH. 321

Treasurer shall accept one-third of the taxes due by each of
said taxpayers, and on or before the first day of April, each
year, he shall accept the remaining one-third of taxes due by
each of said taxpayers. That the real estate of a delinquent
taxpayer may be sold to pay State and county taxes whether
there be personal property or not; and whenever it shall be
unnecessary for the 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, 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 parts 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 ex-
hibited at the time of sale, and in case of sale the Treasurer
shall file said plat and description with his report of sale.
The said Treasurer in and about the collection of delinquent
taxes, shall have all the powers and authority of a Collector of
Taxes under the Code of Public General Laws; and should the
said Treasurer deem it impracticable to sell personal property
liable for taxes at the time and place aforesaid, then he may
advertise and sell said personal property under the power and
authority conferred upon Collectors of Taxes by Article 81 of
Code of Public General Laws provided that the said Treasurer
shall proceed with such sales as soon as possible after the
second Monday in August, as named in this section.

The said Treasurer shall be entitled to a commission of three
per centum on the amount of all sales made by him in pursu-
ance of the provisions of this section to be computed and
charged as part of the expense of such sale; and he shall also
be entitled to charge and receive a like commission on all
taxes, interest and costs paid after the first day of April, in
each and every year, and before the day of sale.

Property sold for taxes may be redeemed as provided by the
Code of Public General Laws upon the payment of the taxes,
with interest, costs of advertising and actual expenses of sale,
but no payment shall be required for attorney's fees.

And said Treasurer, in and about the collection of delinquent
taxes, shall have authority to employ such counsel as may be
necessary to advise and assist him; and the reasonable cost of
legal assistance and advice shall be paid by the County Com-
missioners of Cecil County, upon the order of said Treasurer.
This Act is intended to apply, and shall apply, to delinquent
State and County Taxes for the tax year 1935, as well as to all
such taxes for subsequent, years; and all things done by said
Treasurer, prior to the effective date of this Act and in respect