ALBERT C. RITCHIE, GOVERNOR. 875

Vienna, 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.

During the week preceding the first day of September, of
each year, the Clerk shall announce by advertisement posted
in at least two conspicuous places in the town of Vienna that
the town tax collection books will be open, and that taxes will
be payable on September first.

On the first day of January next following the annual levy,
or any other levy, the taxes levied therein shall become and
be considered as due and in arrears, and payment thereof may
be enforced as herein provided, but no interest shall be charged
on any tax account if the same be paid on or before January
first next following such 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 said first day of January
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 following such levy, the Clerk
shall prepare an alphabetical list of all delinquent taxpayers,
together with the amount of taxes due from each opposite the
name of each such delinquent and a brief description of such
taxable property showing the nature and location of same, and
from this list of delinquent taxpayers the Clerk shall prepare
and mail to each delinquent taxpayer a notice showing the
amount of taxes due and in arrears and stating that unless
said taxes and expenses incurred are paid on or before the first
Tuesday in April following, the said taxes will be collected by
law. In event the postal address of the taxpayer be unknown,
the property may be posted, with a copy of the notice also posted
at two conspicuous places in Vienna as previously set forth
herein, and such mailed or posted notice shall be considered as
a final notice to all delinquent town taxpayers.

On the first Wednesday in April following such levy, the
Clerk shall proceed to levy an execution on the property assessed
and the claim for taxes shall, upon the said first Wednesday in
April, become an execution. The Clerk may seize the real
and leasehold property charged on the assessment book to the
delinquent taxpayers, and any personal goods and chattels be-
longing to the same, and such seizure shall become a lien on
said property, goods and chattels so seized from the time of
such seizure. The Clerk may proceed to sell either the real,
leasehold or personal property so seized, or so much thereof