THEODORE R. McKELDIN, GOVERNOR                   859

proceed, at 10 o'clock A. M. on said fourth Monday in May, at
the courthouse in said county, to offer each and every of said parcels
of land for sale to the highest bidder for cash, which said list and
notice shall be published in said county for three successive weeks
prior to the fourth Monday in May, and on said fourth Monday in
May the treasurer shall at the hour and place named in said adver-
tisement, proceed to sell any and all such pieces or parcels of land
and premises, beginning with the first on said list, and so on in order,
upon which 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, a deputy shall conduct such sale or sales, and in
such case the deputy shall make the affidavit to the report of sales
as now provided for by law. Provided, however, that on or before the
second Monday in April, 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 June, each year, he shall accept one-third of the taxes due
by each of said taxpayers, and on or before the first day of August,
each year, he shall accept the remaining 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.] Provided,
however, that all taxes due by each of said taxpayers and levied
subsequent to those taxes levied for the year 1956 shall become due
and payable, one-half on or before the first day of August of the year
for which the levy was made, and the remaining one-half of said taxes
shall become due and payable on or before the first day of December
of the year for which the levy was made. [If there be default on the
part of any taxpayer in the payment of the taxes due as above pro-
vided, 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 delinquent taxpayer may be
sold to pay State and county taxes whether there be personal prop-
erty 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 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 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 delinquent taxpayers
to designate the quantity of land to be sold from the property de-
scribed, 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.