1040 LAWS OF MARYLAND. [CH. 391

make out bills of each taxpayer to which a similar notice shall
be annexed, and upon application shall forward the bill by mail
or otherwise to the person, or his agent, to whom taxes have been
assessed. Immediately upon the first day of January in each
and every year he shall make an alphabetical list of taxes due
and in arrears, which list shall contain the name or names of
the person or persons or body corporate, assessed with real estate
upon which taxes are due and in arrears, a brief description of
the property and such references to conveyances as will render
the same certain of identification, 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 proportionate cost of advertising and
fees, he will proceed at ten o'clock A. M. on said second Monday
of April at the Court House door of Upper Marlboro, to offer
each and every of said parcels of land for sale to the highest bid-
der 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
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, excepted, 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, cost and ex-
penses 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 delinquent tax-
payers to designate the quantity of land to be sold from the
real estate 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 description with his report of sale; provided.