584 LAWS OF MARYLAND. [CH. 298

executor, administrator, trustee, or assigns, the Treasurer
may at any time after the levy of taxes for any year shall
have been made by the County Commissioners, make out a
bill for the taxes in the usual form, and shall enforce the
payment of the taxes so levied against said personal prop-
erty about to be sold or removed from said county in the
manner as provided in Section 207; and for the purpose 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 arrear from the date of levy of said taxes.

209. The said County Treasurer shall be entitled to
receive 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 sale; and if before a sale but after adver-
tisement 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. 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
shall deem it unnecessary to sell the entire real property
with which a delinquent taxpayer is assessed, he may esti-
mate the quantity of which in his judgment will be suffi-
cient to pay the taxes in arrear, interest and cost of sale,
and 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 advertise-
ment of the list of delinquent taxpayers to men-
tion the quantity of land to be sold from the property
described, "as per plat and description to be exhibited on
day of sale, " and the County Surveyor is hereby required
to make all surveys, plats and description required here-
under and to complete and deliver the same to the County
Treasurer on or before the day of sale, as advertised, and
he shall receive therefor a sum not exceeding ten dollars
for each and every survey, plat and description so made
and delivered, said sum to be fixed by the County Treas-
urer in each case after consideration of the work involved
therein, and to be taxed as part of the cost and paid out
of the proceeds of the sale of such land, or by the delin-
quent taxpayer if payment is made before the day of sale;