Section 8710 - Actions for recovery in Kent and Sussex Counties; judgments; execution(a) At any time after the delivery of the duplicates and warrants and without notice to the taxable, the tax collecting authority may institute suit before any justice of the peace of this State in any of the counties in the State for the recovery of any tax due and unpaid, and, in an action of debt, may recover judgment against any taxable, and upon such judgment may sue out writs of execution as in case of other judgments recovered before a justice of the peace. The action shall be brought in the name of "................... . Receiver of Taxes and County Treasurer for................... . County." In Sussex County, the action should be brought in the name "................... ., Director of Finance for Sussex County."(b) In Sussex County execution shall be and constitute a lien upon all the personal property of the taxable within the County of Sussex which, by virtue of the execution, shall be levied upon within 30 days after the issuance thereof, and such lien shall have preference and priority to all other liens on the personal property created or suffered by the taxable, although such other lien or liens be of a date prior to the time of the attachment of such lien for taxes.28 Del. Laws, c. 82, § 18; 30 Del. Laws, c. 82, § 4; 33 Del. Laws, c. 84, § 13; Code 1935, §§ 1410, 1443; 9 Del. C. 1953, § 8710; 57 Del. Laws, c. 762, §§ 24D, 24E; 71 Del. Laws, c. 401, § 115.;