64 LAWS OF MARYLAND [CH. 25

tax levied and in arrears, with the interest and costs
accrued, and to accrue thereon to the day of sale, to which
list shall be appended a notice that if the said tax or taxes
are not paid on or before the third Monday in August
next ensuing, together with the interest accrued thereon
and the proportional cost of advertising and fees, [he will
proceed at 10 o'clock A. M. on said third Monday in August,
at the courthouse in said county, to offer each and every
of said parcels of land and personal property as the case
may be, for sale to the highest bidder for cash, ] the prop-
erty will be sold for taxes, which said list and notice shall
be published in some newspaper printed in said county for
three successive weeks prior to the third Monday in
August [, and on said third Monday in August the treas-
urer shall, at the hour and places named in said advertise-
ment, proceed to sell any and all such pieces or parcels of
land and all such personal property, beginning with the
first on said list, and so on in order, upon which the taxes,
interest, costs and fees shall not then have been paid, and
shall continue such sales on each secular day, legal holidays
excepted, from ten o'clock A. M. until three o'clock P. M.
until every parcel shall have been offered: should the
treasurer, by reason of illness or other disability, be unable
to attend and conduct such sale or sales in person, then a
deputy to be by him appointed shall attend and conduct
such sale or sales and make the affidavit to the report of
sales as now provided for by law. Provided, however, that
on or before the first day of September, in each year, the
treasurer shall accept one-third of the taxes due by each of
said taxpayers, and on or before the first day of April,
each year, he shall accept the remaining one-third of taxes
due by each of said taxpayers. That the real estate of a
delinquent taxpayer may be sold to pay Town taxes
whether there be personal property or not; and 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 judg-
ment, 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 descrip-
tion of the same, and the parts 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 designate the quantity of land to be sold from the prop-
erty 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.