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First lien
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whatsoever upon all personal and real property of such person
or corporation. (5) Taxes may be collected by distraint or by
suit at law or in equity, or by sale of real property, in the man-
ner hereinafter prescribed ; but no distraint or attempt to dis-
train or otherwise to collect from personalty shall be a prerequi-
site to a valid sale of real property according to the methods
provided in the subsequent provisions of this charter. (G)
Taxes and assessments shall be paid to the treasurer of the
town. The actual incumbent of the treasury office is author-
ized to collect all taxes and assessments due at the time he
assumes his office as well as those falling due dnring his terms
of office; and no treasurer shall be authorized to make any col-
lection whatever after the end of his term, (d) The ordinance
levying the taxes shall of itself constitute the treasurer's
authority for proceedings to collect the same, and other warrant
or evidence of authority shall be required, (e) It shall not be
necessary to make any demand for taxes or to render to the
parties chargeable therewith any tax bills ; but it shall be the
duty of each person chargeable with taxes to attend at the
office of the treasurer and pay the same sometimes between the
first day of July and the first day of November in each year.
17. (a) On or before the first day. of July in each year the
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Tax to be
levied.
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Council shall, by ordinance, levy the general taxes for the fiscal
year next ensuing, which taxes shall not exceed thirty (30)
cents on each hundred dollars of assessable property ; such
taxes shall be due immediately on the levy thereof; and if the
taxes due from, any person or corporation shall not be
paid before the first day of November following, there
shall be added on that day a penalty of one per centum
thereof, and a like penalty of one per centum on the first day
of each succeeding month, until such taxes and penalties shall
be paid. (b) On or before the third Monday in. April of each
year, but not earlier than the the first day of April, the treas-
urer shall offer at public sale at some place within the town,
to be designated in his public notice of sale, all real property
which is men subject to a lien for delinquent taxes under the
provisions of this charter whether for the year then current or
for previous years, or so much thereof as may be necessary to
pay the delinquent taxes due from the owners thereof, respec-
tively, with penalties and costs, including the proportional
cost of giving notice by advertisement or posted notices, as
hereinafter provided ; provided, however, that the taxes for
the present year may be collected as now provided for by law.
(e) The notice of the sale shall state the time and place of
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