702

LAWS OF MARYLAND.

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 expense of collecting the same.

262 J. The real estate of a delinquent taxpayer may be sold

Real estate
may be
sola.

to pay State and county taxes, whether there be personal prop-
erty or not. Whenever the treasurer shall deem it unnecessary
to sell the entire real property with which a delinquent tax-
payer is assessed, he shall estimate the quantity thereof which
in his judgment, will be sufficient to pay the taxes in arrear,
interest and costs 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 description
to be exhibited on day of sale," and the county surveyor is
hereby required to make all surveys, plats and descriptions
required hereunder, and to complete and deliver the same to
the treasurer on or before the day of sale, as advertised, and
he shall receive therefor a sum not exceeding tive dollars for
each and every survey, plat and description so made and deliv-
ered, 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 costs 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 provisions of this sec-
tion shall not apply to lots in towns and sub-divisions in said
county, near or adjacent to towns or laid off for town pur-
poses, but such lots shall be sold entire, and in the advertise-
ment thereof it shall be a sufficient description to give the
number of the lot or block or section, aud a reference to the
plat of said town or sub-division where such lot is located, and
the place where such plat is recorded ; provided, that if a
delinquent taxpayer is assessed with more than one lot in
towns and sub-divisions in said county as aforesaid, only such
number of lots shall be sold as may be necessary to discharge
all taxes in arrear, interest and costs, with which such taxpayer
may be charged.

262 K. On the first day of October, January, April and July
of each year, and oftener, if the County Commissioners shall