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(D) That the real estate of a delinquent taxpayer may be
sold: to pay said corporation tax whether there be personal
property or not; whenever it shall be necessary 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 tc
pay the taxes in arrears, interest, costs and expenses as
herein set forth, and shall require the county surveyor tc
lay off and make a plat and description of the same, and the
part laid off shall be sold by the plat and description sc
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 each case
of sale the clerk and treasurer shall file such 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
description so made and delivered, said sum to be taxed
as part of the cost and paid out of the proceeds of the
sale of said land or by the delinquent taxpayer, if payment is
made before the day of sale; provided, that this section shall
not apply to lots of sub-divisions in said town, but such lots
shall be sold entire, and in the advertisement thereof it shall
be a sufficient description to give the number of such lot,
block and a reference to the plat of the sub-division where
said lot is located, and the place where said plat is recorded.
(E) That the clerk and treasurer shall, within thirty days
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> CHAP. 660
, Real estate
' may be sold
to secure
payment of
j taxes.
>
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aiter the close of the sale or sales made herein provided for,
make a full report of sales to the Circuit Court for Mont-
gomery county, setting forth his proceedings in the premises
in detail, and showing to whom and what price such several
parcels were severally sold, the amounts of tax, the interest
accrued, proportional cost of advertising such sale, costs of
making and reporting said sales, including a reasonable
counsel fee, and for the surplus fund in each instance; with
such report he shall also file a copy of the printed list and
notice aforesaid. The court shall examine the said proceed-
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Report of sale
to be made
to court.
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