Personal 
     
     Property 
     
     Construction 
     
    
   
   
    
     Taxes to be a 
     
     lien 
     
    
   
   
    
     Taxes to take 
     
     precedence to 
     
     mortages etc 
     
    
   
   
    
     Cap. 17. III EDWARD VII. 1903. 
     
    
   
   
    
     tenant, shall not hinder proceedings against the other 
     
     party for payment of the said assessment, if the same 
     
     cannot be had or obtained from the party first proceed- 
     
     ed against. 
     
    
   
   
    
     PERSONAL PROPERTY. 
     
    
   
   
    
     62. The term “personal property,” whenever 
     
     mentioned in this Act, shall be construed to embrace 
     
     and include all moveable personal property of every 
     
     nature upon which duty has been paid or unpaid, and 
     
     whether in bond or out of bond, and all property 
     
     ordinarily included in that term, excepting money 
     
     belonging to or in possession of the rate-payer, or 
     
     which may be due to him, and all moneys which have 
     
     been heretofore loaned, or which may be hereafter 
     
     advanced on real estate within the City of Charlotte- 
     
     town, or in any part of this Province, for which 
     
     mortgage or other securities have been or may be 
     
     taken. 
     
    
   
   
    
     63. The personal property of all persons 
     
     assessed shall be liable to the full amounts of rates 
     
     due, and the same shall be a lien thereon during the 
     
     year for which the taxes are assessed, notwithstand- 
     
     ing any assignment, chattel mortgage, bill of sale 'or 
     
     other conveyance of such property, or of any judg- 
     
     ment entered against the owners thereof, or any ex- 
     
     ecution, warrant, attachment or other legal process 
     
     issued to bind the property. 
     
    
   
   
    
     64!. No personal property of any person, firm 
     
     or corporation shall be liable to be taken by virtue of 
     
     any conveyance or mortgage, or under any attach- 
     
     ment, warrant or other legal process, unless the party 
     
     who holds the conveyance or mortgage, or at whose 
     
     suit the execution or other process issued out shall 
     
     before taking into possession the property or remov- 
     
     ing any goods, pay all taxes levied thereon for the 
     
     then current year, and the sheriff or his deputy or 
     
     other officer is required to levy and pay to the City