HERBERT R. O'CONOR, GOVERNOR. 1405

levy has been made, the taxes must be adjusted between buyer
and seller of any property for that tax year, and any part or
class of property held by the seller shall be held responsible
for the whole tax bill charged to him, and the clerk shall have
the power to locate and hold the original property so named
in the tax record as liable and responsible for the taxes, only
in such cases as to where the property remaining in the name
of the person to whom it was assessed and charged at the
time of the making of the levy is not sufficient amount to cover
the tax bill. Then, in that event, the Clerk shall proceed to
locate and hold such property as responsible for the tax bills
to the amount and value as it was assessed on the tax records
at the time said levy was made.

21. The real and leasehold property charged in the assess-
ment books of the city to any person shall be bound for the
taxes which may be levied on or against it, 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, claim, rights, titles and interest, whoso-
ever may have said property in charge or possession. It shall
be the duty of a person who disposes of such property, and of
the person who purchases or acquires the same, to see that a
transfer is made on the assessment books of the city, and no
one shall be entitled to a notice for taxes, due and in arrear,
on property which is not charged to such a person.

22. On the first secular day in September in each year the
Clerk shall have ready what is known as the tax collection
book, setting forth in alphabetical form the names of the tax-
payers, also the amounts of real and personal property or
bonds or other taxable property assessed to them, and the
amount of taxes due on same in accordance with the last
named levy. The Clerk shall make out a statement of each
amount on the tax records, setting forth the total amount of
property charged to each person, the tax rate, and the amount
of taxes due. These statements shall be mailed between the
first and sixteenth days of September next following the date
of the annual levy, to the respective taxpayers, in an envelope
with the return printed notice on same, and in case the
statement so mailed is not returned, it shall be considered
as delivered, the same as if it had been delivered in person.
In case any statement is returned to the Clerk, he shall make
all reasonable effort to better locate the person and remail or
deliver the statement of his tax account. If the Clerk, after
due diligence, is unable to find the person to whom the said
statement is addressed, he shall post one copy of said state-