1624 LAWS OF MARYLAND. [CH. 709

from ten o'clock A. M. until three o'clock P. M., until every
parcel shall have been offered; should the tax collector, by
reason of illness or other disability, be unable to attend and
conduct such sale or sales in person, a deputy shall conduct
such sale or sales, and in such case the deputy shall make
the affidavit to the report of sales provided for in Section
103-C.

103-C. The real estate of a delinquent taxpayer may be
sold to pay State and county taxes, whether there be personal
property or not; wherever it shall be unnecessary for the
tax collector 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 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 advertisement of the list of delin-
quent 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 tax
collector shall file said plat and description with his report
of sale, and the county surveyor is hereby required to make
all plats and descriptions required hereunder, and to complete
and deliver the same to the tax collector on or before the
day of sale as advertised, and the county surveyor shall
receive the sum of five dollars and a reasonable allowance
for expenses, not personal, for each, and every plat and de-
scription 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 adver-
tisements thereof, it shall be a sufficient description to give
the number of such lot, and a reference to the plat of the
town or sub-division where said lot is located, and the place
where such plat is recorded.

103-D. If any person or persons, association or body cor-
porate, 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 Jan-