quent tax so remains due and unpaid. The treasurer, after making the above entry, shall proceed to collect the taxes, and the list and warrant shall be his authority and justification against any illegality in the proceedings prior to receiving the list, and he is required to attend at his office from the second Monday of November to the first Monday in January following, and he is also authorized and required to collect so far as practicable the taxes unpaid on the tax books of previous years.
Sect. 34. No demand of taxes shall be necessary, but it is the duty of every person subject to taxation to attend at the office of the treasurer (unless otherwise provided) at some time during the time mentioned in a previous section of this act, and pay his or her taxes, and if any one neglects to pay them before the first day of February following the levy of the tax, the treasurer is directed to make the same by distress and sale of his or her personal property, excepting such as is exempt from taxation, and the tax list alone shall be a sufficient warrant for such distress.
Sect. 35. When the treasurer distrains goods, he may keep them at the expense of the owner, and shall give notice of the time and place of their sale within five days after the taking, in the manner usually required to give notice of the sale of personal property under execution, and the time of sale shall not be more than twenty days from the day of the taking; but he may adjourn the day of sale from time to time, not exceeding five days, and shall adjourn at least once when there are no bidders; and in case of adjournment he shall put up a notice thereof at the place of sale. Any surplus remaining above the taxes, charges of keeping, and fees of sale, shall be returned to the owner, and the treasurer shall, on demand, render an account in writing of the sale and charges.
Sect. 36. On the first day of February, the unpaid taxes for the preceding year shall draw interest as hereinafter provided; and taxes upon real property are hereby made a perpetual lien thereon against all persons; and taxes due from any person on personal property shall be a lien on any real property owned by such person.
Sect. 37. The treasurer shall continue to receive taxes after they have become delinquent, until collected by distress