DORCHESTER COUNTY. 2289

he shall post one copy of said statement on the property, and one state-
ment at the City Hall door, and such posting of said statement shall be
due notice. When property is taxed to more than one person a notice to
one shall be a notice to all.

1018, ch. 362, sec. 330K.

322. During the week preceding the first day of September of each
year the clerk shall announce by advertisement in some newspaper pub-
lished in Hurlock at least twice, that the town tax collection books will
be open, and that taxes will be payable on September first, and that on
accounts not paid by September 30th interest will be charged from the
first day of June.

1918. ch. 362, sec. 330L.

323. On the first day of July next following any levy all unpaid taxes
will be considered as due and in arrears, but no interest shall be charged
on any tax account if the same be paid on or before September 30th
next following any levy. In the settlement of any tax account after that
date, interest at the rate of six per cent. (6%) shall be charged from
the preceding first day of June to the date of payment, and the amount
of said interest shall be added to and made part of said taxes. Between
the 14th and 21st days of January next following any levy, the clerk
shall prepare and have published one time in some newspaper published
in Hurlock, an alphabetical list of all delinquent taxpayers, together with
the amount of taxes due from each opposite the name of each such de-
linquent. Such notice shall state that unless said taxes and all expenses
are paid on or before the first Tuesday in April following, the said taxes
will be collected by law. A copy of this publication shall be posted in
front of the City Hall and five such notices as aforesaid shall be posted
in five conspicuous places in the town of Hurlock. This publication in
a newspaper and posted copies as aforesaid shall be considered as a final
notice to all delinquent taxpayers. Where property continues charged
on the assessment books to a person after his or her death, the statement,
account and notice may be delivered to his or her executor or adminis-
trator, or to his or her adult heirs at law, or to any one of them, and in
case their heirs are minors or non compos to the guardian or committee
of such minors or non compos. If the property is charged to a non compos
or lunatic, notice may be delivered to his trustee or committee.

1918, ch. 362, sec. 330M. 1929, ch. 449, sec. 330M.

324. On the first Wednesday in April following any levy the clerk
shall proceed to levy an execution on the property, and the claim for
taxes shall, upon the said first Wednesday in April become an execution.
He or she may seize the real and leasehold property charged on the assess-
ment books to the delinquent, and any personal goods and chattels belong-
ing to the same, and such seizure shall become a lien on the personal
property seized from the time of seizure. He or she may proceed to sell
either from the real, leasehold or personal property, or so much as may