436 LAWS OF MARYLAND. [CH. 400

the first day of August, each year, he shall accept the remain-
ing one-third of taxes due by each of said taxpayers; provided
further, however, that the Treasurer shall accept one-half of
the taxes due by each of said taxpayers and levied subsequent
to those taxes levied for the year 1943 on or before the first
day of February in the year succeeding that for which said
levy is made, and he shall accept the remaining one-half of
said taxes due by each of said taxpayers on or before the first
day of May in the year succeeding that for which said levy is
made. If there be default on the part of any taxpayer in the
payment of the taxes due as above provided, then it shall be
lawful and it shall be the duty of the Treasurer to proceed to
advertise and sell the property in default after giving notice
which shall be published once a week for three successive
weeks immediately preceding the date of sale, and provided
that the date of sale shall be the fourth Monday of the month
next ensuing the date of default. That the real estate of a de-
linquent 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 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 treasurer
shall file said plat and description with his report of sale.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the im-
mediate preservation of the public health and safety, and
having been passed by a yea and nay vote, supported by three-
fifths of all the members elected to each of the two Houses of
the General Assembly, the same shall take effect from the date
of its passage.

Approved April 30, 1943.

CHAPTER 400.
(House Bill 572)

AN ACT to repeal and re-enact, with amendments, Sections
73 and 74 of Article 1 of the Code of Public Local Laws of