J. MILLARD TAWES, Governor                        51

and every survey, plat and description so made and delivered, said
sum to be fixed by the county treasurer in each case after considera-
tion of the work involved therein, and to be taxed as part of the
cost and paid out of the proceeds of sale of such land, or by the
delinquent taxpayer if payment is made before the day of sale; and
the county treasurer shall 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 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 adver-
tisement 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 subdivision 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 subdivisions in said
county, as aforesaid, only such number of lots shall be sold as may
be necessary to discharge all taxes in arrear, interest and costs, with
which such taxpayer may be charged.]

[120L. It shall be the duty of the county treasurer to finish the
collection of all State and county taxes due and payable during his
term of office, and whenever the term of office of the county treas-
urer shall expire before he shall have collected all said taxes, it
shall be the duty of said county treasurer, and he is hereby empow-
ered to proceed at the time and in the manner hereinbefore provided
by advertisement and sale, to complete the collection of all unpaid
taxes due and payable during his term of office; provided, that he
shall conclude all such proceedings within the period of twelve
months from and after the date of the expiration of his said term
of office; said county treasurer, however, shall receive no compen-
sation for the services required of him under the provisions of this
section rendered after the expiration of his term of office other than
the commissions allowed for the collection of delinquent taxes under
the provisions of this Act.]

[120M. Nothing in this Act shall be construed to affect the right,
powers, or duty of the county treasurer of said Caroline County to
make collection of all State and county taxes due and in arrear at
the time of the passage of this Act and it is hereby further provided
that nothing in this Act shall be construed to affect in any manner
the legality of any tax sales heretofore made by the county treasurer
of aforesaid county; and the said county treasurer shall report such
sales as provided by the existing law at the time of the making
thereof, and the same proceeding shall be had in reference thereto
in the same manner as if this Act had not been enacted.]

[120N. The County Commissioners of Caroline County are here-
by authorized and empowered, in their discretion, to purchase any
property offered for sale for the payment of taxes, provided they
shall not bid a sum greater approximately than the taxes in arrears
on said property and the interest and expenses of sale and all costs
of reporting such sale, and to sell and convey or lease the same, as
in their judgment and discretion shall be deemed best for the interest
of the county.]

[122. For a period of five years from the erection thereof, every
farm building in Caroline County, shall be exempt from all county