ALBERT C. RITCHIE, GOVERNOR. 227

promptly thereafter and before the first day of September
in said year prepare tax bills for each tax payer showing
the amount due from each tax payer for taxes for said year
as determined by said levy, and forward said tax bills by
mail or deliver the same to the person or per-
sons or corporate institution or to the agent of
the person or persons or corporate institution to
whom the property included in such tax bills is
assessed so far as their residence or Post Office
address may be known as ascertained by said
President and Commissioners of Princess Anne, to which
said tax bills a notice shall be annexed that if said taxes
are not paid on or before the first day of January next
following said levy, said taxes, with interest thereon, will
be collected by process of law; and if any person to whom
property is assessed in said Town of Princess Anne shall
have died before the time for mailing or delivering the
notice herein provided, such notice may be addressed to the
estate of said deceased person and mail as hereinbefore
provided to the last known address of said deceased per-
son; and failure to give the notice provided by this Section
shall not invalidate any sale of real estate made for taxes as
hereinafter provided.

317A. On the first day of January next succeeding the
levy, taxes shall be deemed to be in arrears, and it shall be
the duty of the President and Commissioners of Princess
Anne at once to enforce the payment of all taxes remaining
unpaid on the said first day of January in the manner here-
inafter provided.

317B. All municipal taxes levied by the President and
Commissioners of Princess Anne hereafter shall from the
time they are levied, be liens on the real estate of the party,
parties or body corporate indebted for such taxes and if
taxes be assessed upon real and personal property of any
tax payer the whole of said taxes shall constitute a lien
upon said tax payer's real estate and said real estate may
be sold to pay the same without regard to the existence of
personal property; and all real estate shall be liable for
taxes assessed against the same without reference to the
name of the person to whom the same shall have been
assessed and the sale thereof made for taxes as hereinafter
provided, shall pass title thereto as effectually as if the
same had been assessed to the real owner thereof at the
time of the sale who shall, for all purposes, be considered
the party indebted.