HARRY W. NICE, GOVERNOR. 21

annexed an account showing the amount of taxes due and in
arrears and the interest due thereon, and all costs and
charges accrued and to accrue in the collection thereof,
whereupon the party to whom the warrant is directed shall
immediately seize and take actual possession of sufficient
personal property of the party against whom the warrant is
directed and cause to be made the total amount due, by
selling said personal property, if necessary, in the man-
ner set forth in this section.

208. Whenever personal property assessed in Queen
Anne's County to any person, persons, firm or body cor-
porate is about to be sold or removed from said county, or
the County Treasurer is reliably informed or verily believes
said personal property is about to be sold or removed, said
County Treasurer may, at any time after the levy of taxes
for any year shall have been made by the County Commis-
sioners, make out a bill for the taxes in the usual form
and shall enforce in person or by his bailiff, agent, deputy.
Sheriff or Constable by distraint, levy, execution or attach-
ment the payment of the taxes so levied against said per-
sonal property about to be sold or removed from said county
in the manner as provided in Section 207; and for the pur-
pose of this section all taxes on personal property about
to be sold or removed from said Queen Anne's County shall
be taken to be due and in arrears from the date of levy of
said taxes.

209. The said County Treasurer shall be entitled to re-
ceive a commission of five per centum on the amount of all
sales made by him in pursuance of the provisions of this
Article, to be computed and charged as part of the expenses
of such sales; and if before a sale but after advertisement
as aforesaid, the taxes, interest and expenses chargeable
to any property are paid, then the said County Treasurer
shall be entitled to receive a commission of two per cent
on the amount of such taxes, interest and costs, as a part
of the cost of collecting same.

210. Any entire parcel or tract of 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 County Treasurer, in the exercise of his dis-
cretion may deem it unnecessary to sell the entire real
property or properties with which a delinquent taxpayer is
assessed, he may estimate the quantity of which in his