264 LAWS OF MARYLAND. [CH. 123

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 com-
petent surveyor to lay off and make a plat and description
of the same, and the parts 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 description to be exhibited at
the time of sale, and in case of sale the Treasurer shall file
said plat and description with his report of sale.

The said Treasurer in and about the collection of delin-
quent taxes, shall have all the powers and authority of a
Collector of Taxes under the Code of Public General Laws;
and he shall be entitled to a commission of three per centum
on the amount of all sales made by him in pursuance of
the provisions of this Section to be computed and
charged as part of the expense of such sale; and he shall
also be entitled to charge and receive a like commission on
all taxes, interest and costs paid after the first day of April,
in each and every year, and before the day of sale.

Property sold for taxes may be redeemed as provided by
the Code of Public General Laws upon the payment of the
taxes, with interest, costs of advertising and actual ex-
penses of sale, but no payment shall be required for attor-
ney's fees.

And said Treasurer, in and about the collection of de-
linquent taxes, shall have authority to employ such counsel
as may be necessary to advise and assist him; and the rea-
sonable cost of legal assistance and advice shall be paid by
the County Commissioners of Cecil County, upon the order
of said Treasurer.

This Act is intended to apply, and shall apply, to de-
linquent State and County Taxes for the tax year 1935, as
well as to all such taxes for subsequent years; and all
things done by said Treasurer, prior to the effective date
of this Act and in respect of delinquent taxes for the tax
year 1935, whether done pursuant to the provisions of this
Act or pursuant to the provisions of Chapter 128 of the
Acts of 1935, shall have full force and effect in law.

SEC. 2. And be it further enacted, That this Act shall
be declared an emergency law and necessary to the imme-
diate preservation of the public health and safety, and be-