ALBERT C. RITCHIE, GOVERNOR. 873

peal to the Circuit Court for Dorchester County at any time
within ten days from the date of the regular meeting at which
said person was summoned to appear and show cause why
such property should not be assessed, according to said notice.
The real and leasehold property charged in the assessment
books of the town of Vienna to any person, firm or corporation
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 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, claims, rights, titles and
interests, whosoever may have said property in charge or pos-
session. It shall be the duty of every person who disposes of
such property, and of every person who purchases or acquires
the same, to see that a transfer is made on the assessment books
of the town of Vienna, and no one shall be entitled to a notice
for taxes due and in arrear on property which is not charged to
such person.

Where property continues charged on the assessment book
aforesaid to any person, firm or corporation after the death or
dissolution of such person, firm or corporation, the statement,
account and notice may be delivered to the executor, adminis-
trator or adult heirs at law, or to any one of them, of such
person, or, if any such heir shall be a minor or non compos
mentis, to the guardian or committee of such minor or non
compos mentis, or to the successor of said firm or corporation.
If the property be charged to lunatic, such statement, account
and notice may be delivered to the trustee or committee of such
lunatic.

21. That the Commissioners shall, at their regular meet-
ing on the first Monday in July in each year, or as soon there-
after as practicable, make a general levy to meet the corporate
expenses of the town, provided, that in no year shall the tax
so levied be greater than fifty cents on the one hundred dollars
as hereinbefore provided. The Commissioners shall cause
to be made out an alphabetical list of all persons chargeable
with the taxes levied to be made out, together with the sums
payable by each person, and said list or an exact copy thereof,
shall be entered in the general record book. At the end of
the list as first made out, and also at the end of the exact copy
in the general record book, shall be placed a certificate setting
forth that the aforegoing is the levy list of the town of Vienna
for the year. Both of said certificates shall be signed by the