ALBERT C. RITCHIE, GOVERNOR.                1171

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 138 of Chapter No. 790 of the Acts of the
General Assembly of Maryland, Session of 1912, said section
being designated as Section 208 of Article 16 of the Public Local
Laws of Maryland, title "Montgomery County, " sub-title
County Treasurer'7 in the codification of said Public Local Laws
of Maryland, edited by Horace E. Flack, under the provisions
of Chapter No. 193 of the Acts of the General Assembly of Mary-
land, Session of 1929, be and the said section is hereby repealed
and re-enacted to read as follows:

Section 208. The real estate of a delinquent taxpayer may
be sold to pay State and County taxes whether there be personal
property or not. Whenever it shall 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 incident to the tax sale, and
shall require the County Surveyor to lay off and make a plat
and description thereof, 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 delinquent taxpayers to des-
ignate the quantity of land to be sold from the property de-
scribed, as per plat and description to be exhibited at the time
of the sale, and in case of sale the Treasurer shall file said plat
and description with his report of sale, and the County Sur-
veyor is hereby required to make all plats and descriptions re-
quired hereunder and to complete and make delivery thereof
to the Treasurer on or before the day of sale as advertised, and
the County Surveyor shall receive the sum of fifteen dollars
($15) for each and every plat and description so made and de-
livered, said sum to be taxed as a part of the costs and paid
out of the proceeds of the sale of the said land, or by the de-
linquent taxpayer if payment is made before the date 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 en-
tire, and in the advertisement thereof it shall be a sufficient
description to give the number of such lot and reference to the
plat of the town or sub-division where such lot is located and
the place where such plat is recorded.

The Treasurer, in selling the real estate of a delinquent tax-
payer, shall sell each lot in towns and sub-divisions in the county
for the payment of taxes, interest and costs due and payable on
each lot and no lot shall be sold to pay the taxes upon any other
lot or parcel. Whenever the Treasurer, as hereinbefore pro-
vided, shall estimate and lay off the quantity of any piece of
real property with which such a delinquent taxpayer is assessed,
he shall lay off only such portion thereof as is necessary to pay