HERBERT R. O'CONOR, GOVERNOR. 865

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 collection of same. All fees are to
go to the credit of Kent County.

156P. t 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
discretion 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
judgment will be sufficient to pay the taxes in arrears,
interest, charges, expenses and costs of sale, and select a
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 adver-
tisement of the sale of delinquent taxpayers' properties to
mention the quantity of land to be sold from the property
or properties described, "as per plat and description to
be exhibited on day of sale, " and the surveyor so selected
by the County Treasurer may make all surveys, plats and
descriptions required hereunder and to complete and de-
liver 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 Treasurer in each case after con-
sideration of the work involved therein, and to be taxed
as part of the costs and paid out of the proceeds of the sale
of such land, or by the delinquent taxpayer if payment is
made before the day of sale; and. the County Treasurer
may 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, in
Equity, for said county; the provisions of this Section shall
not apply to lots in towns and sub-divisions in said county
near or adjacent to towns, or laid off for town purposes,
but such lots shall be sold entire, and in the advertisement
thereof it shall be a sufficient description to give the num-
ber of the lot or block or section and reference to the plat
of said town or sub-division where such lot is located, and
the place where such plat is located; provided, that if a
delinquent taxpayer is assessed with more than one lot
in towns and sub-divisions in said county, as aforesaid,
only such number of lots shall be sold as may be neces-
sary to discharge all taxes in arrears, interest, charges,

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