EMERSON C. HARRINGTON, GOVERNOR. 823

tisement in some newspaper published in Hurlock at least
twice, that the town tax collection books will be open, and
that taxes will be payable on September first, and that on
accounts not paid by September 30th interest will be charged
from the first day of June.

Section 330L. On the first day of July next following any
levy all unpaid taxes will be considered as due and in arrears,
but no interest shall be charged on any tax account if the same
be paid on or before September 30th next following any levy.
In the settlement of any tax account after that date, interest
at the rate of six per cent. (6%) shall be charged from the
preceding first day on June to the date of payment, and the
amount of said interest shall be added to and made part of said
taxes. Between the 14th and 21st days of January next fol-
lowing any levy, the Clerk shall prepare and have published
one time in some newspaper published in Hurlock, an alpha-
betical list of all delinquent taxpayers, together with the
amount of taxes due from each opposite the name of each such
delinquent. Such notice shall state that unless said taxes and
all expenses are paid on or before the first Tuesday in April
following, the said taxes will be collected by law. A copy
of this publication shall be posted in front of the City Hall
and five such notices as aforesaid shall be posted in five con-
spicuous places in the town of Hurlock. This publication
in a newspaper and posted copies as aforesaid shall be consid-
ered as a final notice to all delinquent taxpayers. Where
property continues charged on the assessment books to a per-
son after his or her death, the statement, account and notice
may be delivered to his or her executor or administrator, or
to, hia or her adult heirs at law, or to any one of them, and in
case their heirs are minors or non compos to the guardian or
committee of such minors or non compos. If the property
is charged to a non compos or lunatic, notice may be delivered
to his trustee or committee.

Section 330M. On the first Wednesday in April following
any levy the Clerk shall proceed to levy an execution on the
property, and the claim for taxes shall, upon the said first
Wednesday in April become an execution. He may seize the
real and leasehold property charged on the assessment books
to the delinquent, and any personal goods and chattels belong-
ing to the same, and such seizure shall become a lien on the
personal property seized from the time of the seizure. He
may proceed to sell either the real, leasehold or personal prop-