50                               LAWS OF MARYLAND                       [CH. 43

personalty in Caroline County belonging to the person assessed with
the taxes so in arrears; if real estate is sold, the county treasurer
[shall sell the same at the Court House, in Denton, for cash, after
giving at least three weeks' previous notice by advertisement in one
or more newspapers published in Caroline County, of the time and
place of sale; said advertisement to state the name of the person to
whom the real estate is assessed and shall contain a locatable descrip-
tion of the same, and as required by the terms of Section 120;
thereafter the county treasurer] shall proceed as required by the
terms of [Section 120A] State law.

120H. If personal property is levied, UPON, the County Treas-
urer may take actual possession thereof if he deems same to be expe-
dient and the said personalty so levied upon shall be sold for cash at
some convenient and public place within the said county after ten
days' notice by hand-bills set up in five public places in the district
in which the property is seized; thereafter the county treasurer shall
proceed as required by the terms of [Section 120A] State law and no
personal property sold by the county treasurer under this section
shall be redeemable by the owner or owners thereof or anyone
claiming under him or them as is now provided in the sale of real
estate, but the purchaser thereof shall acquire a good and perfect
title thereto on the day of sale; the county treasurer shall receive,
in addition to the cost of advertisement, the following fees under
this section: Levy, $2; setting up of notices, $1; crying sales, $1;
attorney's fee for reporting same, $1, and five per cent commission
on proceeds of sale.

[120J. In addition to the regular compensation received by the
Treasurer, he shall receive, on the sale of each parcel of real estate
made under the provisions of this Act, a fee of three dollars and
fifty cents for levying, and notice of levying to the delinquent tax-
payer, three dollars for his attorney, two dollars auctioneer's fee
and the regular advertising expenses. And on all tax bills unpaid on
the first day of March in each year the said treasurer shall collect
for his own use three per centum to be collected by him from the
person owing said taxes at the same time and in the same manner
that such taxes are collected, and on all taxes not paid by April 1,
he shall be allowed his fee for levying and notice of levying to the
delinquent taxpayer, if in fact the levy has already been made, and
shall further be allowed his attorney's fee.]

[120K. 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 shall deem it unnecessary to
sell the entire real property with which a delinquent taxpayer is
assessed, he shall estimate the quantity of which in his judgment
will be sufficient to pay the taxes in arrear, interest and cost of sale,
and shall require the county 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 mention the
quantity of land to be sold from the property described, "as per plat
and description to be exhibited on day of sale," and the county
surveyor is hereby required to make all surveys, plats and descrip-
tion 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 five dollars for each