850 LAWS OF MARYLAND. [CH. 384

such taxes and interests as a part of the cost of collecting
the same.

208. 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 Treasurer shall
deem it unnecessary to sell the entire real property with
which a delinquent taxpayer is assessed whether such real
property be in one or more than one parcel, he shall esti-
mate the quantity thereof which in his judgment will be
sufficient to pay the taxes in arrear, interest and cost of
sale, 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 prop-
erty of delinquent taxpayers to mention the quantity of
land to be sold from the property described "as per plat and
description to be exhibited on the day of sale, " and the
County Surveyor is hereby required to make all surveys,
plats and description required hereunder and to complete
and deliver the same to the 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 Treasurer 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 sale of such land, or by the
delinquent taxpayer if payment is made before the day of
sale; and the Treasurer shall direct the surveyor where to
locate the part of said property to be sold and shall file the
plat and description thereof with his report of sales to the
Circuit Court for said county; the provisions of this section
shall not apply to lots in towns and subdivisions in said
county near or adjacent to towns or laid off for town pur-
poses, but such lots shall be sold entire, and in the adver-
tisement thereof it shall be a sufficient description to give
the number of the lot or blocks or section and reference to
the plat of said town or subdivisions, where such lot is lo-
cated and the place where such plat is located; provided,
that if a delinquent, taxpayer is assessed with more than
one parcel of land anywhere in the County or with more
than one lot in towns and sub-divisions in said county as
aforesaid, only such number of parcels or lots shall be sold
as may be necessary to discharge all taxes in arrear, inter-
est and costs, with which such taxpayer may be charged.

209. It shall be sufficient to publish all notices and ad-
vertisements required by the sub-title in one newspaper of