822 LAWS OF MARYLAND. [CH. 362

the annual levy, the taxes levied therein shall become due and
in arrears, and payment thereof may be enforced as herein
provided.

Section 330 I. The real and leasehold property charged
in the assessment books of the city to any person shall be
bound for the taxes which may be levied on or against it, or
on account of said property, and for all taxes that may be
levied against said person, and all such taxes shall be a lien
on said real and leasehold property, and shall, as a lien, have
priority over all other adverse liens, claim, rights, titles and
interest, whosoever may have said property in charge or pos-
session. It shall be the duty of a person who disposes of such
property, and of the person who purchases or acquires the
same, to see that a transfer is made on the assessment books
of the city, and no one shall be entitled to a notice for taxes,
due and in arrear, on property which is not charged to such
a person.

Section 330 J. On the first Monday in September in each
year the Clerk shall have ready what is known as the Tax
Collection Book, setting forth in alphabetical form the names
of the taxpayers, also the amounts of real and personal prop-
erty or bonds or other taxable property assessed to them, and
the amount of taxes due on same in accordance with the last
named levy. The Clerk shall make out a statement of each
amount on the tax records, setting forth the total amount of
property charged to each person, the tax rate, and the amount
of taxes due. These statements shall be mailed between the
first and sixteenth days of September next following the date
of the annual levy, to the respective taxpayers, in an envelope
with the return printed notice on same, and in case the state-
ment so mailed is not returned^ it shall be considered as deliv-
ered, the same as if it had been delivered in person. In case
any statement is returned to the Clerk, he shall make all rea-
sonable effort to better locate the person and remail or deliver
the statement of his tax account. If the Clerk, after due dili-
gence, is unable to find the person to whom, the said statement
is addressed, he shall post one copy of said statement on the
property, and one statement at the City Hall door, 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.

Section 330K. During the week preceding the first day of
September of each year the Clerk shall announce by adver-