There shall be a lien on real estate within said Town for the Town taxes assessed thereon, and for all fines and penalties assessed to, or imposed, which shall have priority over all other liens except the liens for taxes due the State and County, and which may be enforced by the Common Council in the same manner provided by the law for the enforcement of liens for County taxes. If any real estate within said Town be returned delinquent for the non-payment of taxes due thereon, a copy of such delinquent list may be certified by the Common Council to the Auditor of the State and the same may be sold for said taxes, interest and commission thereon, in the same manner, at the same time and by the same officers as real estate is sold for State taxes.