2288 ARTICLE 10.

lock may hear evidence on oath to be administered by one of the Com-
missioners, but no assessment already on the assessment books shall be
changed at said sittings without the concurrence of two or more of the
Commissioners.

1918, ch. 362, sec. 330H.

319. Each Commissioner shall receive (for his services under this
section, and also when sitting as a board of review) the sum of three dol-
lars per day for each day that he is present from 9 A. M. to 12 M. and
from 1 P. M. to 5 P. M. In case of any general assessment of the prop-
erty in Hurlock, the Commissioners of Hurlock shall sit as a board of
review to hear complaints and to make adjustments. Said sitting shall
not continue more than five days for any one general assessment. On
the first day of July next following the annual levy, the taxes levied
therein shall become due and in arrears, and payment thereof may be
enforced as herein provided.

1918, ch. 362, sec. 330-I.

320. The real and leasehold property charged in the assessment books
of the city to any person shall be bound for the taxes which may be levied
on or against it, or on account of said property, and for all taxes that
may be levied against said person, and all such taxes shall be a lien on
said real and leasehold property, and shall, as a lien, have priority over
all other adverse liens, claim, rights, titles and interest, whosoever may
have said property in charge or possession. It shall be the duty of a
person who disposes of such property, and of the person who purchases
or acquires the same, to see that a transfer is made on the assessment
books of the city, and no one shall be entitled to a notice for taxes, due
and in arrear, on property which is not charged to such a person.

1918. ch. 362, siec. 330J.

321. On the first Monday in September in each year the clerk shall
have ready what is known as the tax collection book, setting forth in
alphabetical form the names of the taxpayers, also the amounts of real
and personal property or bonds or other taxable property assessed to them,
and the amount of taxes due on same in accordance with the last named
levy. The clerk shall make out a statement of each amount on the tax
records, setting forth the total amount of property charged to each person,
the tax rate, and the amount of taxes due. These statements shall be
mailed between the first and sixteenth days of September next following
the date of the annual levy, to the respective taxpayers, in an envelope
with the return printed notice on same, and in case the statement so mailed
is not returned, it shall be considered as delivered, the same as if it had
been delivered in person. In case any statement is returned to the clerk,
he shall make all reasonable effort to better locate the person and remail
or deliver the statement of his tax account. If the clerk, after due dili-
gence, is unable to find the person to whom the said statement is addressed,