340 LAWS OF MARYLAND. [CH. 368

sonal property is levied on, actual or constructive possession
shall be taken thereof and so much thereof as may be necessary
to pay all taxes, interest, costs and expenses shall be sold on
the premises where levied upon or at some other convenient
place within the County after giving notice thereof by adver-
tisement published at least once a week for two successive
weeks prior to the day of sale in some newspaper published in
said County.

805L. The said Treasurer or Collector shall be entitled to
receive such commissions as are allowed in Sales in Equity on
the amount of all sales made by him in pursuance of the provi-
sions of this sub-title, to be computed and charged. As part
of the expense of such sale, and if before a sale but after
advertisement as aforesaid the taxes, interest and expenses
chargeable, to any property are paid, then the said Treasurer
or Collector shall be entitled to receive a commission of one
per centum on the amount of such taxes and interest as a part
of the cost of collecting the same.

805M. The real estate of a delinquent taxpayer may be
sold to pay the State, County and municipal taxes, whether
there be personal property or not; whenever the Treasurer or
Collector shall deem it unnecessary 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 and costs 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 property of the delin-
quent 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 descriptions re-
quired hereunder and to complete and deliver the same to the
Treasurer or Collector on or before the day of sale; as adver-
tised, and he shall receive therefor a sum not exceeding ten dol-
lars for each and every survey, plat and description so made
and delivered, said sum to be fixed by the Treasurer or Col-
lector 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 or
Collector shall direct the surveyor where to locate the part
of said property to be sold and shall file the plat and descrip-
tion 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, cities and sub-divisions in said county near or