That the marshal shall be assessor and collector of taxes for said town; that the
said mayor and aldermen shall have power by ordinance to prescribe and regulate the
mode and time of assessing and collecting the taxes; to subject, by levy, seizure,
and sale personal effects, and in default thereof any real estate in said town of
any person to the satisfaction of all taxes aforesaid due and owing by such persons;
and it shall not be necessary to the validity of an assessment on a sale of real estate
for taxes levied in said town that it shall be assessed to the true owner thereof,
but the taxes shall be a charge and lien on the land or personal property taxed, and
the sale shall be a proceeding against the thing sold, and shall vest title in the
purchaser thereof, without regard to who may own the land or personal property when
assessed or when sold; and all such taxes levied as aforesaid shall, from the first
day of January in the year when such levy shall be made, be a lien on all the property
taxed, which lien shall be preferred over all judgments, executions, incumbrances,
or liens whatsoever, excepting the liens for state and county taxes, and no property
shall be exempt from distress and sale thereof; and in default of payment by the owner
of the taxes on any property the mayor and aldermen shall have power by ordinance
to require the town collector of taxes to sell at public sale in said town, on not
less than thirty days' previous public notice if it be real estate, or ten days if
personal property, in some newspaper published in said town, if there be such, or
by posting in three or more public places in said town, if there be no such newspaper,
such property or so much thereof as may be necessary for the payment of said taxes,
charges, and costs, and invest the said collector with power to transfer by deed the
property sold to the purchaser; provided, that the owners or anyone interested in
any real estate so sold or conveyed may at any time within twelve months after the
day of sale redeem the same by a tender to the purchaser or his assigns of the purchase
money and twenty-five per centum thereon; and the deed of said tax collector, or a
certified copy thereof, shall be prima facie evidence that the said assessment, sale,
and all proceedings in regard to said property are valid and have been complied with
as required by ordinance, and shall be so held in all courts of this state.
