EDWIN WARFIELD, ESQ., GOVERNOR.

911

262 S. The said treasurer shall be entitled to receive a
commission of five per centum on the amount of all sales

CHAP. 468 1/2

made by him in pursuance of the provisions of this Article,
to be computed and charged as part of the expense of such
sale, and if before a sale, but after advertisement as afore-
said, the taxes, interest and expenses chargeable to any
property are paid, then the said treasurer shall be entitled
to receive a commission of two per cent, on the amount of
such taxes, interest and costs, as a part of the cost of collect-
ing the same.

262 T. The real estate of a delinquent taxpayer may be

Commission
allowed.

sold to pay the State and county taxes, whether there be
personal property or not; whenever the treasurer shall
deem it unnecessary to sell the entire real property with
which a delinquent taxpayer is assessed, he shall esti-
mate the quantity thereof which in his judgment will
be sufficient 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
delinquent 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 surveyor
is hereby required to make all surveys, 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

Real estate
may be sold
to recover
taxes.

he shall receive therefor a sum not exceeding five dollars for
each and every survey, plat and description so made and
delivered, said sum to be fixed by the treasurer in each case
after consideration of the work involved therein and to be
taxed as part of the cost and paid out of the proceeds of sale
of such land, or by the delinquent taxpayer if payment is
made before the day of sale; and the treasurer shall direct
the surveyor where to locate the part of said property to be
sold and shall file the plat and description thereof with his
report of sales to the Circuit Court for said county; the pro-
visions of this section shall not apply to lots in towns and
sub-divisions in said county near or adjacent to towns or laid
off for town purposes, but such lots shall be sold entire, and
in the advertisement thereof it shall be a sufficient descrip-
tion to give the number of the lot or block or section and

Survey to be
made.