ALBERT C. RITCHIE, GOVERNOR. 825

after that date on which they so fall due they shall bear inter-
est; and the following discounts shall be allowed: 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 dur-
ing the month of December one-half of one per cent. (1/2
of 1 % ); the real and personal property charged on the assess-
ment 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 prop-
erty 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 per-
son 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
lay 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 collection 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 prop-
erty; 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