THEODORE R. MCKELDIN, GOVERNOR 139

same later, but not later than the first of [November]
March; the taxes so levied shall become due and payable
on the first day of [the next calendar month after the day
in which the said levy is made, ] March next and from and
after [that date on which they so fell due they] the first
day of June next shall bear interest; the real and leasehold
property charged in the assessment books of the town, to
any person or persons, firm or firms, corporation or cor-
porations, association or associations, 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, firm or firms, corporation
or corporations, association or associations; and all such
taxes shall be a lien on said real and leasehold property, and
shall, as a lien, have priority over all adverse liens, claims
and interests, whosoever may have said property in
charge or possession. It shall be the duty of the person,
firm, corporation or association disposing of any such
property, and of the person, firm, corporation or associa-
tion who purchased or acquired the same to see that a
transfer is made on the assessment books of the town, and
no one shall be entitled to a notice of taxes, due and in ar-
rears, on property which is not charged on the assessment
books of the town to such person, firm, corporation or
association.

(c). On and after the day on which said taxes fall due
and payable, as above stated, the tax collector may proceed
to the collection of any of said taxes, and if he proposes to
collect said taxes by levy upon the personal property of the
delinquent, he shall first leave with the person, firm, cor-
poration or association against whom the said taxes are
charged, or by whom the said taxes are to be paid, or with
one of them, if more than one, or at his, her or their usual
place of abode, or at the usual place of abode of one of
them, a statement showing the aggregate amount of prop-
erty of every description with which the person is assessed
and the amount of taxes due thereon, with a notice an-
nexed thereto, that unless the taxes so due are paid within
thirty days thereafter, he, the said tax collector, will pro-
ceed to collect the same by way of distress or execution, to
be levied on said property.

(d). And if at any time after thirty days after the said
notice has been so delivered the taxes shall not be paid, the
tax collector may proceed to collect the same by levy upon
so much of the personal property of the person, firm, cor-
poration or association from whom such taxes are due as
may be necessary to satisfy and pay the delinquent taxes