QUEEN ANNE'S COUNTY. 1061

as advertised, and he shall receive therefor a sum not exceed-
ing five dollars for each and every survey, plat and descrip-
tion so made and delivered, said sum to be fixed by the County
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 County
Treasurer shall direct the Surveyor where to locate the part
of said property to be sold and shall file the plat and descrip-
tion thereof, with his report of sales, to the Circuit Court for
said county; the provisions 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 suffi-
cient description to give the number of the lot or block or sec-
tion and reference to the plat of said town or sub-division
where such lot is located, and the place where such plat is
located; provided, that if a delinquent taxpayer is assessed with
more than one lot in towns and subdivisions in said county, as
aforesaid, only such number of lots shall be sold as may be nec-
essary to discharge all taxes in arrear, interest and costs, with
which such taxpayer may be charged.

133c-10. All notices and advertisements required by this Act
shall be published in two newspapers published in said county.

133c-ll. It shall be the duty of the County Treasurer to
finish the collection of all State and county taxes due and
payable during his term of office, and whenever the term of
office of the County Treasurer shall expire before he shall have
collected all said taxes, it shall be the duty of said County
Treasurer, and he is hereby empowered to proceed at the time
and in the manner hereinbefore provided by advertisement and
sale, to complete the collection of all unpaid taxes due and
payable during his term of office; provided, that he shall con-
clude all such proceedings within the period of twelve months
from and after the date of the expiration of his said term of
office; said County Treasurer, however, shall receive no com-
pensation for the services required of him under the provisions
of this Section rendered after the expiration of his term of
office other than the commissions allowed for the collection of
delinquent taxes under the provisions of this Act.

133c-12. The intention of this Act is to facilitate and expedite
the collection of taxes in Queen Anne's County, and thereby
generally to promote the business of the County Commissioners'
Office in said county, and for that purpose all the provisions of
this Act shall be literally construed and all powers belonging
to collectors of taxes of said county at the date of the passage