ART. 24.] WORCESTER COUNTY. 1155

cast shall be for the increase in the tax rate, then the Mayor
and Council shall be and they are hereby authorized to make
such general levy at the rate so authorized by said vote. If any
vote should be taken under the power hereby granted, then the
judges of election shall embody the result thereof in their re-
turns of said election, which said returns shall be certified as
in this Act provided for elections of the Mayor and Council.
Should any special election be held under the powers granted
in this section, then the same shall be held after the same notice
and under the same regulations as hereinafter provided for a
special election on the question of a bond issue for the town of
Berlin. The levy shall be made in each year between the first
day of August and the first day of September; and whenever
the Mayor and Council shall make the yearly levy they shall
cause to be made out a list of the persons, firms or corpora-
tions, or associations chargeable with the taxes levied, together
with the aggregate assessment of each such person, firm, cor-
poration or association in real and personal property, and they
shall add thereto a copy of the ordinance, resolution or rule of
the Mayor and Council by which the said levy of taxes was
made and the rate of the said levy signed by the Mayor and
secretary and with the corporate seal thereto affixed, and they
shall deliver the same to the tax collector of said town and it
shall be a sufficient warrant to him to collect the said taxes;
provided, that if on account of death or from any other extra-
ordinary cause the Mayor and Council should be unable to
make the levy before the first day of September in any year
they may make the same later, but not later than the first of
November; the taxes so levied shall become due and payable
on the first day of the next calendar month after the day in
which the said levy is made, and from and after that date on
which they so fell due they shall bear interest; the real and
leasehold property charged in the assessment books of the
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 corpora-
tions, 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 asso-
ciation 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