ALBERT C. RITCHIE, GOVERNOR 1199

of advertising and fees, he will proceed at ten o'clock A. M.,
on said second Monday of April, at the Court House door in
Upper Marlboro, to offer each and every of said parcels of
land for sale to the highest bidder for cash, which said list
and notice shall be published for four successive weeks prior
to the first Monday in March, and on second Monday in April
the Town Treasurer shall, at the hour and place named in
said advertisement proceed to sell any and all such pieces or
parcels of land and premises, beginning with the first on the
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 exeepted, from ten o-'clock
A. M., until three o'clock P. M. until every parcel shall have
been offered.

The real estate of a delinquent taxpayer may be sold to pay
town taxes, whether there be personal property or not. When-
ever it shall be unnecessary for the Treasurer 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 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 advertise-
ment of the list of delinquent, taxpayers to designate the quan-
tity 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 Town Treasurer shall file said plat and descrip-
tion with his report of sale; provided, however, that if said
Treasurer shall deem it impracticable to divide the property
assessed, he shall sell the whole.

610-C. The said Treasurer shall, within thirty days after
the close of such sale, make a full report thereof to the Cir-
cuit Court for Prince George's County, setting forth his pro-
ceedings in his premises in detail, and showing to whom and
at what price such several parcels were respectively sold, the
amount of taxes and interest accrued, the pro rata of costs
of advertising such sale, and all other expenses, and the sur-
plus fund in each instance; with such report he shall file a
copy of the printed list and notice of sale. The said Court
shall examine the said proceedings, and, if the same appear