Theodore R. McKeldin, Governor                    395

215.    Whenever personal property assessed in Queen Anne's
County to any person, persons, firm or body corporate is about to be
sold or removed from said County, or the County Treasurer is reli-
ably informed or verily believes said personal property is about to be
sold or removed, said County Treasurer may, at any time after the
levy of taxes for any year shall have been made by the County Com-
missioners, make out a bill for the taxes in the usual form and shall
enforce by the Sheriff of Queen Anne's County by distraint, levy,
execution or attachment the payment of the taxes so levied against
said personal property about to be sold or removed from said County
in the manner as provided in Section 214; and for the purpose of
this section all taxes on personal property about to be sold or removed
from said Queen Anne's County shall be taken to be due and in
arrears from the date of levy of said taxes.

216.    The said County Treasurer shall be entitled to receive a
commission of five per centum on the amount of all sales made by
him in pursuance of the provisions of this sub-title to be computed
and charged as part of the expenses of such sales; and if before a
sale but after advertisement as aforesaid, the taxes, interest, expenses
and costs chargeable to any property are paid, then the said County
Treasurer shall be entitled to receive a commission of two per cent
on the amount of such taxes, interest, expenses and costs, as a part
of the cost of collecting same.

217.    Any entire parcel or tract of the real estate of a delinquent
taxpayer may be sold to pay the State and County taxes, whether
there be personal property or not; whenever the County Treasurer,
in the exercise of his discretion may deem it unnecessary to sell the
entire real property or properties with which a delinquent taxpayer
is assessed, he may estimate the quantity of which in his judgment
will be sufficient to pay the taxes in arrears, interest, charges, ex-
penses and costs of sale, and select a 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 sale of delinquent taxpayers' properties to
mention the quantity of land to be sold from the property or prop-
erties described "as per plat and description to be exhibited on day
of sale", and the surveyor so selected by the County Treasurer may
make all surveys, plats and descriptions required hereunder and to
complete and deliver the same to the County Treasurer on or before
the day of sale, as advertised, and he shall receive therefor a sum
not exceeding Twenty-five Dollars ($25.00) for each and every sur-
vey, plat and description so made and delivered, said sum to be fixed
by the County Treasurer in each case after consideration of the work
involved therein, and to be taxed as part of the costs and paid out of
the proceeds of the sale of such land, or by the delinquent taxpayer
if payment is made before the day of sale; and the County Treasurer
may direct the surveyor where to locate the part of said property to
be sold and shall file the plat and description thereof with his report
of sales to the Circuit Court, in Equity, for said County; the provi-
sions of this section shall not apply to lots in towns and sub-divisions
in said County near or adjacent to towns, or laid off for town pur-
poses, but such lots shall be sold entirely, and in the advertisement
thereof it shall be sufficient description to give the number of the
lot or block or section and reference to the Plat of said town or sub-
division where such lot is located, and the place where such Plat is