1522 LAWS OF MARYLAND. [CH. 680

the said Treasurer shall be entitled to receive a commission of
two per cent, on the amount of such taxes and interests as a
part of the cost of collecting the same.

485. The real estate of a delinquent taxpayer may be sold
to pay the State and county taxes, whether there be personal
property or not; whenever the Treasurer shall deem, it unnec-
essary to sell the entire real property with which a delinquent
taxpayer is assessed, he shall estimate 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 advertise-
ment of the property 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 the day of sale, "
and the County Surveyor is hereby required to make all sur-
veys, 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 he shall receive therefor a sum not
exceeding ten dollars for each and every survey, plat and de-
scription 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 oi 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 prop-
erty 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 section shall not apply to lots in towns
and subdivisions 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 blocks or section and
reference to the plat of said town or sub-divisions where such
lot is located and the place where such plat is located; pro-
vided, 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.

486. All notices and advertisements required by this Act
shall be published in two newspapers of general circulation
published in said county.