THEODORE R. McKELDIN, GOVERNOR                     99

dinance, resolution or rule of the Mayor and Council by which the
said levy of taxes was made and the rate of the said levy, signed by
the Mayor and President of the Town Council and with the corporate
seal thereto affixed, and they shall deliver the same to the town clerk
of said town and it shall be a sufficient warrant to him to collect the
said taxes; provided, that if on account of death or from any other
cause the Mayor and Council should be unable to make the levy before
the first day of September in any year they may make the same later,
but not later than the fifteenth of December; the taxes so levied shall
become due and payable on the first day of the next January after
the day on which the said levy is made, and from and after that date
on which they so fall due they shall bear interest; and the following
discounts shall be allowed: On all taxes paid during the month of
September after the levy, two per cent.; on all taxes paid during the
month of October one and one-half per cent. (1 1/2%) ; on all taxes paid
during the month of November one per cent. (1%); and on all taxes
paid during the month of December one-half of one per cent. (1/2 of
1%); the real and personal property charged on the assessment
books of the town to any person or persons, party or parties, 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, party or parties; and if taxes be due and owing
upon real and personal property by any taxpayer the whole of said
taxes shall be a lien on said real property, and said real property may
be sold to pay the same without regard to the existence of personal
property; and if taxes be due and owing upon personal property only
said taxes shall be a lien on said personal property; and such liens
shall have priority over all adverse liens, claims and interest except
State and County taxes which are also a lien against said property.
It shall be the duty of every person or party who disposes of any such
property, and of the person or party who purchased or acquired the
same, to see that the transfer is made on the assessment book of the
town, and no one shall be entitled to a notice of taxes, due and in
arrears on property which is not charged on the assessment book of
the town to such person or party. On and after the day on which
said taxes fall due and payable, as above stated, the town clerk may
proceed to collect any of said taxes and may force collection by a
sale or sales as hereinafter provided.

Whenever it shall be necessary to enforce the payment of taxes by
sale of personal property the town clerk shall first serve the party
against whom the said taxes are charged, or by whom the said taxes
are to be paid, or one of them, if more than one, with a statement
showing the aggregate amount of property of every description with
which the person is assessed and amount of taxes due thereon, and
with a notice annexed thereto that unless the taxes so due are paid
within ten days thereafter, he, the said town clerk will proceed to
collect the same by way of distress or execution, to be levied on said
property; and the service of said statement and notice as aforesaid
may be made by mailing the same by registered mail to the last
known Post Office address of the party on whom the same is to be
served; provided that nothing in this Act shall deprive the town
clerk of the right to proceed against an absconding debtor by way
of attachment. Provided said taxes are not paid in ten days after
the said statement and notice has been so served the town clerk
shall deliver to any policeman of said town a copy of the statement