Section 67
SEC. 67. Taxes and penalties constitute a lien on real estate.&mdashTaxes and penalties assessed against realty, machines, mechanical contrivances, instruments, tools, implements, appliances, apparatus and paraphernalia shall be superior to all other liens mortgages or encumbrances of any kind whatsoever and shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner, and can be satisfied only by the payment of the tax and penalty. A lien upon real estate, machines, Mechanical contrivances, instruments, tools, implements, appliances, apparatus and paraphernalia for taxes levied for each year shall attach on the first day of January of such year.