2364 ARTICLE 10.

each person, the tax rate and the amount of taxes due. These statements
shall be mailed between the first and si xteenth days of August next follow-
ing 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, the clerk shall make all reasonable effort better to locate the tax-
payer and remail or deliver the statement of the tax account. If, after
exercising due diligence, the clerk is unable to find the taxpayer to whom
the said statement is addressed, the clerk shall post one copy of said
statement on the property and a copy of said statement at two conspicuous
places in the town of Vienna, 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.

During the week preceding the first day of September, of each year,
the clerk shall announce by advertisement posted in at least two con-
spicuous places in the town of Vienna that the town tax collection books
will be open, and that taxes will be payable on September first.

On the first day of January next following the annual levy, or any
other levy, the taxes levied therein sball become and be considered as
due and in arrears, and payment thereof may be enforced as herein
provided, but no interest shall be charged on any tax account if the same
be paid on or before January first next following such levy. In the settle-
ment of any tax account after that date, interest at the rate of six per cent.
(6%) shall be charged from the said first day of January 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
such levy, the clerk shall prepare an alphabetical list of all delinquent
taxpayers, together with the amount of taxes due from each opposite the
name of each such delinquent and a brief description of such taxable
property showing the nature and location of same, and from this list of
delinquent taxpayers the clerk shall prepare and mail to each delinquent
taxpayer a notice showing the amount of taxes due and in arrears and
stating that unless said taxes and expenses incurred are paid on or before
the first Tuesday in April following, the said taxes will be collected by
law. In event the postal address of the taxpayer be unknown, the prop-
erty may be posted, with a copy of the notice also posted at two con-
spicuous places in Vienna as previously set forth herein, and such mailed
or posted notice shall be considered as a final notice to all delinquent
town taxpayers.

On the first Wednesday in April following such levy, the clerk shall
proceed to levy an execution on the property assessed and the claim for
taxes shall, upon the said first Wednesday in April, become an execution.
The clerk may seize the real and leasehold property charged on the assess-
ment book to the delinquent taxpayers, and any personal goods and
chattels belonging to the same, and such seizure shall become a lien on
said property, goods and chattels so seized from the time of such seizure.