176                              Laws of Maryland                       [Ch. 149

and to the warrant the County Treasurer shall cause to be annexed
an account showing the amount of taxes due and in arrears and the
interest due thereon, and all costs and charges accrued and to accrue
in the collection thereof, whereupon the party to whom the warrant
is directed shall immediately seize and take actual possession of
sufficient personal property of the party against whom the warrant
is directed and cause to be made the total amount due, by selling said
personal property, if necessary, in the manner set forth in this
Section.

156-O. The said County Treasurer shall be entitled to receive a
commission of five per centum on the amount of all sales of per-
sonal property 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 and expenses chargeable to any such 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
and costs, as a part of the cost of collection of same. All fees are to
go to the credit of Kent County.

[156P. 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, expenses 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 ad-
vertisement of the sale of delinquent taxpayers' properties to mention
the quantity of land to be sold from the property or properties
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 ten dollars for each and every survey, 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 provisions 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 purposes, but such lots shall
be sold entire, and in the advertisement thereof it shall be a 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 located; provided, that if a
delinquent taxpayer is assessed with more than one lot in towns and
sub-divisions in said county, as aforesaid, only such number of lots
shall be sold as may be necessary to discharge all taxes in arrears,
interest, charges, expenses and costs, with which such taxpayer may
be charged.]