5272 ARTICLE 24.

On all taxes paid during the month of September after the levy, two per
cent.; on all taxes paid during the month of October one and one-half
per cent. (1 1/2%) ; on all taxes paid during the month of November one
per cent. (1 %) ; and on all taxes paid during the month of December one-
half of one per cent. (1/2 of 1%) ; the real and personal property charged
on the assessment books of the town to any person or persons, party or
parties, 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, party or parties; and if taxes be due and owing
upon real and personal property by any taxpayer the whole of said taxes
shall be a lien on said real property, and said real property may be sold
to pay the same without regard to the existence of personal property; and
if taxes be due and owing upon personal property only said taxes shall
be a lien on said personal property; and such liens shall have priority
over all adverse liens, claims and interest except State and County taxes
which are also a lien against said property. It shall be the duty of every
person or party who disposes of any such property, and of the person or
party who purchased or acquired the same, to see that the transfer is
made on the assessment book 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 book of the town to such person or party. On and after
the day on which said taxes fall due and payable, as above stated, the
town clerk may proceed to collect any of said taxes and may force collec-
tion by a sale or sales as hereinafter provided.

Whenever it shall be necessary to enforce the payment of taxes by sale
of personal property the town clerk shall first serve the party against whom
the said taxes are charged, or by whom the said taxes are to be paid, or
one of them, if more than one, with a statement showing the aggregate
amount of property of every description with which the person is assessed
and amount of taxes due thereon, and with a notice annexed thereto that
unless the taxes so due are paid within ten days thereafter, he, the said
town clerk will proceed to collect the same by way of distress or execution,
to be levied on said property; and the service of said statement and notice
as aforesaid may be made by mailing the same by registered mail to the
last known Post Office address of the party on whom the same is to be
served; provided that nothing in this Act shall deprive the town clerk
of the right to proceed against an absconding debtor by way of attach-
ment. Provided said taxes are not paid in ten days after the said state-
ment and notice has been so served the town clerk shall deliver to any
policeman of said town a copy of the statement served on the delinquent
as hereinbefore provided, with an order at the bottom of said statement
directing the policeman to levy upon the personal property of the delin-
quent, and to sell the same to satisfy and pay the taxes so due, together
with the interest thereon, and all costs of sale: and it shall be the duty
of said policeman, upon receiving such statement and order, to levy upon
and sell the personal property of such delinquent and after having given
five days' notice of the time, place, manner and terms of sale by hand-