910 LAWS OF MARYLAND. [CH. 456

and the amount of taxes levied and in arrears, with interest
and costs accrued and to accrue thereon to the date of sale,
to which list shall be appended a notice that if the said tax or
taxes are not paid on or before the second Monday in April next
ensuing, together with the interest accrued thereon and a pro-
portional cost of advertising and fees, he will proceed at ten
o'clock A. M. on said second Monday in April, at. the Mayor's
Office in the Town of Brunswick, to offer the property assessed
or so much thereof as may be necessary for sale to the highest
bidder for cash, which said list and notice shall be published
in a newspaper published or circulated in said Brunswick for
four successive weeks prior to the first Monday in March, and
on said second Monday in April the town clerk and treasurer
shall, at the hour and place named in said advertisement, pro-
ceed to sell the property assessed or so much thereof as may
be necessary, beginning with the first on said list, and so
on in order, upon which taxes, interest, costs and fees shall
not have been paid, and shall continue such sales on each
secular day, legal holidays excepted, from ten o'clock A. M.
until three o'clock P. M. until every parcel shall have been
offered. Should the town clerk and treasurer, by reason of
illness or other disability, be unable to attend and conduct
such sale or sales, the deputy shall conduct such sale or sales,
and in such case the deputy shall make the affidavit to the
report of sales as now provided by law. The real estate of a
delinquent taxpayer may be sold to pay corporation taxes,
whether there be personal property or not. Whenever it shall
be unnecessary for the town clerk and treasurer to sell the en-
tire 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 arrears, interest, costs
and expenses above set forth, and shall require a competent
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 designate the quantity of land
to be sold from the property described as per plat and descrip-
tion to be exhibited at the time of sale, and in case of sale
the town clerk and treasurer shall file said plat and descrip-
tion with his report of sale; provided, however, that if said
town clerk and treasurer shall deem it impracticable to divide
the property assessed, he shall sell the whole.

The said town clerk and treasurer shall, within thirty days
after the close of such sale, make a full report thereof to the