HERBERT R. O'CONOR, GOVERNOR. 1287

of advertising and fees, he-will proceed at ten o'clock A. M.
on the said second Monday in April at the Mayor's office
in the Town of Brunswick, to offer the property assessed
or so much thereof as may 'be necessary for sale to the
highest bidder for cash, which said list and notice shall be
published in a newspaper, published or circulated in said
Brunswick for two successive weeks prior to the first
Monday in March, and on said second Monday in April
the town clerk and treasurer shall, at the hour and place
named in said advertisement, proceed to sell the property
assessed or so much thereof as may be necessary, beginning
with the first on said list, and so on in order, upon which
taxes, interest, costs and fees shall not have been paid, and
shall continue such sales on each secular day, legal holi-
days excepted, from ten o'clock A. M. until three o'clock
P. M. until every parcel shall have been offered. Should
the town clerk and treasurer, by reason of illness or other
disability, be unable to attend and conduct such sale or
sales, the deputy shall conduct, such sale or sales, and in
such case the deputy shall make the affidavit to the report
of sale as now provided by law. The real estate of a delin-
quent taxpayer may be sold to pay corporation taxes,
whether there be personal property or not. Whenever it
shall be unnecessary for the town clerk and treasurer to
sell the entire real property with which a delinquent tax-
payer 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 competent 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 list of delin-
quent 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
town clerk and treasurer shall file said plat and descrip-
tion with his report of sale; provided, however, that if
said town clerk and treasurer shall deem it impracticable to
divide the property assessed, he shall set aside the whole.

(2) The said town clerk and treasurer shall, within
thirty days after the close of such sale, make a full report
thereof to the Circuit Court for Frederick County, setting
forth his proceedings in the premises in detail, and show-
ing to whom and at what price such several parcels were
respectively sold, and the amount of taxes and interest
accrued, the pro rata of costs and advertising such sale
and all other expenses, and the surplus fund in each in-
stance, with such report he shall file a copy of the printed