QUEEN ANNE'S COUNTY. 4217

ever 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 men-
tion 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 Sur-
veyor is hereby required to make all surveys, plats and description re-
quired 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 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 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
subdivisions 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 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 bolts shall
be sold as may be necessary to discharge all taxes in arrear, interest and
costs, with which such taxpayer may be charged.

1910, ch. 369, sec. 133C-10 (p. 1061).

210. All notices and advertisements required by this Act shall be pub-
lished in two newspapers published in said county.

1910, oh. 369, sec. 133C-11 (p. 1061).

211. It shall be the duty of the County Treasurer to finish the collec-
tion of all State and county taxes due and payable during his term of
office, and whenever the term of office of the County Treasurer shall ex-
pire before he shall have collected all said taxes, it shall be the duty of said
County Treasurer, and he is hereby empowered 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
compensation for the services required of him under the provisions of this