5192 ARTICLE 24.

town, to any person or persons, firm or firms, corporation or corporations,

association or associations, shall be bound for the taxes which may be
levied on or against, or on account of said property, and for all taxes that
may be levied against such person or persons, firm or firms, corporation

or corporations, association or associations; and all such taxes shall be a
lien on said real and leasehold property, and shall, as a lien, have priority

over all adverse liens, claims and interests, whosoever may have said
property in charge or possession. It shall be the duty of the person, firm,

corporation or association disposing of any such property, and of the
person, firm, corporation or association who purchased or acquired the
same, to see that a transfer is made on the assessment books of the town,
and no one shall be entitled to a notice of taxes, due and in arrears, on
property which is not charged on the assessment books of the town to
such person, firm, corporation or association. On and after the day on
which said taxes fall due and payable, as above stated, the tax collector
may proceed to the collection of any of said taxes, and if he proposes to

collect said taxes by levy upon the personal property of the delinquent,
he shall first leave with the person, firm, corporation or association against
whom the said taxes are charged, or by whom the said taxes are to be
paid, or with one of them, if more than one, or at his, her or their usual
place of abode, or at the usual place of abode of one of them, a statement
showing the aggregate amount of property of every description with which
the person is assessed and the amount of taxes due thereon, with a notice
annexed thereto, that unless the taxes so due are paid within thirty days
thereafter, he, the said tax collector, will proceed to collect the same by
way of distress or execution, to be levied on said property. And if at
any time after thirty days after the said notice has been so delivered the
taxes shall not be paid, the tax collector may proceed to collect the same
by levy upon so much of the personal property of the person, firm, cor-
poration or association from whom such taxes are due as may be neces-
sary to satisfy and pay the delinquent taxes and interest, and also all the
costs of sale; and after having given ten days' notice of the time, place,
manner and terms of sale by handbills at the Court House door of Wor-
cester County in the town of Snow Hill, and at. least three public places
on the public streets of Berlin, may, agreeably to said notice, sell at pub-
lic auction for cash the property so levied on, at some public place in
Berlin, and may then and there deliver possession of the property so sold
to the purchaser; and after retaining out of the proceeds of sale the
amount of taxes due from the delinquent, with interest thereon, together
with all the costs incurred in making the sale and caring for the prop-
erty, including poundage fees, he shall pay over the surplus, if any there
be, to such delinquent. And for the payment of any taxes due on the
annual levy which shall not be paid on or before the first day of January
next succeeding the levy of said taxes, the tax collector may sell the real
estate of the delinquent from whom the said taxes are due, whether the
said delinquent has personal property or not, by complying with the fol-
lowing provisions; the tax collector shall first leave with the person, firm,