The city taxes thus assessed shall become at once a debt due to the City from the person to whom they are assessed and the amounts assessed on any interest in real property shall on the first day of July become a lien upon such real property for such amounts and for all interest and other charges thereon and all personal taxes shall become a first lien on all personal property of the persons so assessed. Such tax liens shall take precedence over all other claims, encumbrances and liens upon said personal property whatsoever, whether created by chattel mortgage, execution, levy judgment or otherwise, and whether arising before or after the assessment of said personal taxes and no transfer of personal property assessed for taxes hereon shall operate to divest or destroy such lien, except where such personal property is actually sold in the regular course of retail trade.