Theodore R. McKeldin, Governor                    215

payer, to which a similar notice shall be annexed, and upon applica-
tion shall forward the bill by mail or otherwise to the person, or his
agent, to whom taxes have been assessed. Immediately upon the
second Monday of April in each and every year, he shall make an
alphabetical list by election districts, as now established by law, in
their numerical order, of taxes due and in arrears, which list shall
contain the name or names of the person or persons or body cor-
porate assessed with property upon which taxes are due and in
arrears, a brief description of the property, and such references to
conveyances as will render the same certain of identification, and
the amount of the 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 fourth Monday in June 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 fourth Monday
in June, 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 June; and on said fourth Monday
in June the treasurer shall at the hour and place named in said
advertisement, 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 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. 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 de-
linquent 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.

2. Notwithstanding anything to the contrary hereinabove in this
Act, all taxes levied by the Board of County Commissioners of
Howard County for the year 1956 shall be due and payable, one-half
on or before November 1, 1956, and the remaining one-half on or
before April 1, 1957. [Provided further that notwithstanding any-
thing to the contrary hereinabove in this Act, as to all taxes levied
for the year 1955, the treasurer shall accept one-half of said taxes
due by each taxpayer on or before the first day of February, 1956,