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CHAP. 171
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secular day, legal holidays excepted, from ten o'clock A. M.
until three o'clock P. M., until every parcel shall have been
offered; should the treasurer, by reason of illness or other
disability, be unable to attend and conduct such sale or sales
in person, a deputy shall conduct such sale or sales, and in
such case the deputy shall make the affidavit to the report
of sales provided for in sub-section L.
J. That the real estate of a delinquent taxpayer may be
sold to pay State and county taxes, whether there be per-
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Real estate of a
delinquent
taxpayer
may be sold
to pay State
and county
taxes.
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sonal property or not; 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 quan-
tity there of which, in his judgment, will be sufficient to pay
the taxes in arrears, interest, costs and expenses above set
forth, 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
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 case of sale the treasurer shall file said plat and descrip-
tion with his report of sale, and the county surveyor is
hereby required to make all plats and description required
hereunder, and to complete and deliver the same to the
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 a part of the costs and paid out of the
proceeds of the sale of said land, or by the delinquent tax-
payer if payment is made before the day of sale; provided,
that this provision shall not apply to lots in towns and sub-
divisions in said county, but such lots shall be sold entire;
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Proviso.
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and in the advertisement thereof, it shall be a sufficient
description to give the number of such lot, and a reference
to the plat of the town or sub-division where said lot is
located, and the place where such plat is recorded.
K. That if any person or persons, association or body
corporate, shall be assessed upon the assessment books of
said county with personal property only, and the amount of
taxes levied thereon shall remain unpaid on the first day of
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