540 LAWS OF MARYLAND. [CH. 294

in addition to the cost of advertisement, the following fees
under this section: Levy, $2; setting up of notices, $1;
crying sales, $1; reporting same, $1, and five per cent com-
mission on proceeds of sale.

1201. Whenever personal property assessed in Caroline
County to any person, set of persons or body corporate is
about to be sold or removed from said County by said per-
son, set of persons or body corporate or their agent, execu-
tor, administrator, trustee, or assigns, the treasurer may
at any time after the levy of taxes for any year shall have
been made by the County Commissioners, make out a bill
for the taxes in the usual form, and enforce the payment
of the taxes so levied against said personal property about
to be sold or removed from said county in the manner as
provided in Section 120H; and for the purpose of this sec-
tion all taxes on personal property about to be sold or re-
moved from said Caroline County shall be taken to be due
and in arrear from the date of the levy of said taxes.

120J. In addition to the regular compensation received
by the Treasurer, he shall receive, on sale of each parcel
of real estate made under the provision's of this Act, a fee
of three dollars and fifty cents for levying, and notice of
levying to the delinquent taxpayer, three dollars for his
attorney, two dollars auctioneer's fee and the regular ad-
vertising expenses. And on all tax bills unpaid on the first
day of March in each year the said treasurer shall collect
for his own use three per centum to be collected by him
from the person owing said taxes at the same time and in
the same manner that such taxes are collected.

120K. The real estate of a delinquent taxpayer may be
sold to pay the State and county taxes, whether there be
personal property or not; whenever the county treasurer
shall deem it unnecessary to sell the entire real property
with which a delinquent taxpayer is assessed, he shall esti-
mate the quantity of which in his judgment will be suffi-
cient to pay the taxes in arrear, interest and cost of sale,
and shall 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 de-
linquent taxpayers to mention the quantity of land to be
sold from the property described, "as per plat and descrip-
tion to be exhibited on day of sale, " and the county sur-