984 LAWS OF MARYLAND.

personal property or not; whenever it shall be unnecessary for
the treasurer to sell the entire real property with which a delin-

quent taxpayer is assessed, he shall estimate the quantity there-
of which, in his judgment, will be sufficient to pay the taxes in
arrears, interests, costs and expenses above set forth, and shall
require the county surveyor to lay off and make a plat and de-
scription 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 sale, and
in case of sale the treasurer shall file said plat and description
with his report of sale, and the county surveyor is hereby re-
quired to make all 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 the county surveyor

shall recive the sum of five dollars and a reasonable allowance
for expenses, not personal, for each and every plat and descrip-
tion 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 taxpayer 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; and in the advertisements thereof, it shall be a suf-
ficient description to give the number of such lot, and a refer-
ence to the plat of the town or sub-division where said lot is
located, and the place where such plat is recorded.

SECTION 451-G. 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
January next succeeding the annual levy of taxes in said county,
the said treasurer shall within one month after the said first
day of January in each and every year, or within one month

after the discovery of any property belonging to such delin-
quent, levy upon such portions as may be necessary to pay the
said taxes, interest, costs and fees as herein provided, of the
personal property assessed to such 'delinquent taxpayers, in the
manner as the sheriff of said county is now or may hereafter be
authorized by law to levy upon property upon execution on
judgments issued out of the Circuit Court for said county, and
shall advertise and sell said personal property in the same man-
ner as is now or may hereafter be required by law in case of