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By 48 Ceo. 3. c. 69. ScAerf. (A) Erery person exercising tho ticence Duty, trade or business of an auctioneer, shall for every licence taken ost according to the laws in that case made and provided, pay the annual sum of - . L. 0 6 0
And for erery 20*. of the purchase money arising or payable Duty on th« by Virtue of any sale at auction in Great Britain of any in »le of real tetest in possession or reversion, in any freehold, customary, ««tau». copyhold or leasehold lands, tenements, houses, or heredita. meats, and any share in the capital or joint stock of any cor. portion or chartered company, and of any annuities charged thereon,and of any ships and vessels, and of any reversionary interest in the public funds, and of any plate or jewels, to be paid by the auctioneer, agent, factor, or seller by commission (43 Geo. 3. c. 69. Sched. K). - £.006 Additional duty. (45 Geo. 3. c. 30. Sched. A.) 0 0 1
Total 0 0 7
And for every 20*. of the purchase money arising or j^, on ^ payable by virtue of any sale at auction in Great Britain of ti\t ur fUmi« furniture, fixtures, pictures, books, horses and carriages, and tare, all other goods and chattels whatsoever (43 Geo. 3. c 69. Sched. A) . - . . L,0 0 10
Additional duty,; 45 Geo. 3. c. 30. JScked. A.) 0 0 2
Total 0 1 0
By 19 Geo. 3. e. 56, No person, who shall exercise the bu- Auctioneer! to linest of an auctioneer, or seller by commission, at any sale of "ke out" '"jj any estate, goods, or effects whatsoever, by outcry, knocking cence an down of hammer, by candle, by lot, by parcel, or by any other mode of sale at auction, or whereby the highest bidder is deemed to be the purchaser, or who shall act in such capacity, shall presume to deal in, vend or sell any estate, goods, or effects whatsoever, by public sale, or otherwise, by way of auction as aforesaid, without first taking out a licence, in which shall bo Ml forth the true name and place of abode of the person taking out the same, and for which shall be paid immediately on tie taking out thereof, the above duties, over any other du
ties to which such person may be liable for trading in, vending, or selling any gold or silver plate, s. 3.
Which said licence,within the bills of mortality,shall be grant, ed by the commissioners of excise, or such person as they shall appoint; and elsewhere, by the collectors and supervisors, within their several collections and districts, under their hands and seals, upon payment of the said duties, s. 3.
And every person who shall take out such licence, is to take out a fresh licence, ten days before the expiration of., twelve calendar months, after taking out the first, before he do presume to sell by auction, and in the same manner reneto every such licence, from year to year. s. 4.
And ifany person, not licensed, shall offer to sell by auction, without first taking out such licence, or without rentzcing the" same yearly, such person shall, if the offence shall be committed, within the limits of the chief office in London, forfeit 1007.; and in any place without the limits 501. s. 4. Exemption! 'But the duties in respect to sales by auction are not chargefrom the duties afoie jn tj,e following instances:
in respecting to j_ Sales hy auction of estates or chattels, before a master in\ certain st ■ Qiancerpi or fa deputy remembrancer of the court of Exchequer; or by any order or decree of the courts of great sessions In Wales, 19 Geo. 3. c 50. s. 13.
'2. Sales made by the East India company, or the Hudson's Bay company. Ibid.
3. Or by order of the commissioners of customs or excise.
'. . [ma.
'■ 4» Or of the board of ordnance. Ibid.
S, Or eommissioners of the navy, or victualling offices* Ibid, ', V
1 C. Sales by auction of goods, distrm'nedfor rent; or for nonpayment of tythes. Ibid.
'7. Auctions held on account of the lord of any manor, for the granting any copyhold or customary messuages, lands, or tenements, for lives or years. ID Geo. 3. c. 50. s. 14.
c '8. Auctions for letting or demising any ^messuages, lands,
or tenements, for lives or yedj's, to be created by the persors on whose account such auction >hall be held. IbM.
'9. Sales of any woods, coppices, produce of mines or quar
ries,or any contract relating thereto, or to the cutting or working the same ; or to the sale of any materials used in the working ef inch mines or quarries. Ibid.
10. Sales of cattle, and live or dead slock, Or unmanufactured produce of land. Ibid.
• ■ . So as such sale of woods', coppices, produce of mine*
or quarries, cattle, corn, stock, or produce of land, be made -whilst they continue on the lands producing, the same, and by the owner of such lands, or proprietor of, or adventurer in sachmmes or qnarrios,or by his steward or agent. Ibid.
11. Estate*, good*, or chattels, sol J by auction, in e cecal fun of any judgment. 19 Geo. 3. c. 55. e. 15.
12. Any estate or effects of bankrupts sold by order of the auiimee*, under any commission of bankruptcy. Ibid.
13. Any goods imported into this kingdom by may ofmerckendise, front any British colony or plantation in America, bang of the growth, produce^ or manufacture of the said colonies. Ibid.
14. Any deer or other shins of the produce of East or West Florida imported into this kingdom directly from thence. 28, (ko. 5. c. 37. s. 12,
15. Any goods imported into /his kingdom by vxty of mer* thmuthefrom the settlement at Yucatan in South America. 30 Gee. 3. c. 26.8. 1.
16". Any whale oil, ahale bone, ambergris, anil head matter, or skins of seals and other animals living in the sea, on, the irst talc thereof by auction In Great Britain. 32 Geo. J.«.-41.
17. All oil made from amphibious animals called sea-coat or sea-elephants, and which is commonly called elephant oil, on the first sale tftereof by auction in Grtat Britain. 41 Geo-. 3. Sess. %. c. 42.
VS. Any elephants'teeth, palm oil, dying moods, drags, an# other articles for dyers' use; or mahogany and other unmanufactured ztood for the use of cabinet makers ar.d other manufacturers imported in British ships from Africa, or from any" British settlement abroad. 32 Geo. 3. c. 41.
19. Also all icheat, barley, rye, oats, rice, pease, beans, and other corn and gruin of every sort, flour and meal imported into Great Britain, and all, beef, pork, hams, bacon,. ckeete and butter, imported as aforesaid, on the first sale thereof by auction in Great Britain. 41 Geo. 3. Suss. 3. c
to. *. s.
20. All goodty^mares, merchandise, and effects imported « any British vessel, from any British settlement in America, or from any part of the United States of America, on the first sole thereof fn Great Britain. 42 Geo. 3. c. 93. s. 3.
But this is not to authorise, the sale of any such goods as
ofortsaid, free from the said duty, unless on tho first sale thereof, by or on account of the original imporfer to whom the same trprc consigned, and by whom they were entered at the Custom bouse, at the port of importation, nor unless such rale he made within twelve months after such goods shall be imported. 19 Geo. S.c. SO. s. 15.28 Geo. 3. c." 37.*. 12. 30 Geo. 3c ?<J. *. 1. 32 Geo. 3. c 41. 41 Goo, 2. Sets. 2. c. 41. «. 91. /. 8. 42 Geo. 3. c. 93. *. 3.
21. Nor shall the act extend to charge with the said duly, any ships, or their tackle, apparel, and furniture, or the car. goes thereof, which may be taken and condemned as prize, and sold in this kingdom for the benefit of the captors. 19 Geo. 3. c. 66. s. 15.
22. Nor any ships or goods wrecked or stranded, on the coasts of this kingdom, and sold by auction for the benefit of the insurers or proprietors, or which may be sold free of duty, to defray the charges of salvage. Ibid.
23. Nor any goods damaged by fire, and sold by the insurers. Ibid. • ■
24. And by 29 Geo. 3. c. 63, All goods woven or fabricated in the loom, in this kingdom, which shall be sold entire in the piece, and in lots, each of the price o/201. may be sold by auction, for the manufacturers, or first purchasers thereof, by any licensed auctioner, free of the duty. s. 1.——So as the sale be carried on, in some warehouse, room, or place, whereof a true entry in writing shall have been made at the next office of excise within the limits where such warehouse shall be situated ; and so as such goods shall be openly exposed at the time and place of sale. s. 2.
And the auctioneer at such sale shall, besides the bond now given, give further bond to his majesty in 5000/., with two sureties, that he will, within fourteen days after the sale, deliver at the next office, a true account in writing of the lots sold, the amount of the money bid, and the price of each lot, and further, that he will not put up any piece goods, contrary to this act; and if it appear that the party hath acted contrary to such bond, the commissioucrs may put it in suit. s. 3,4.
Auctioneers to Every person who shall exercise the trade of an auctioneer, give security or seller by commission, at any sale of any estate, goods, or efby bond for fects whatsoever, by outcry, knocking down of hammer, by duly account- candle, by lot, by parcel, or by any mode of sale at auction, or ,n*' whereby the highest bidder is deemed to be the purchaser, or
who shall act in such capacity, within the limits of the chief of-
the limits of the said chief office, shall, at the time of receiving lis licence, give like security by bond as aforesaid, with two sureties, (himself in 500/. juid his securities in 50/. each) which security shall betaken by the commissioners, or such persons as they shall appoint, or by the collectors within their col. lections. 42 Geo. 3. c. 03. s. 15.
Every auctioneer selling within the limits of the chief office, Notice to l» shall two days before any sale deliver at the said office; and pivrn of inelse.vrherc at the neat office, three days before the sale, a notice Gilded ultu ro writing, signed by inch auctioneer, specifying the day when •neb sale is to begin and shall at the same time, or within twenty four hours after, deliver a written or printed catalogue attested and signed by such auctioneer or his clerk; in which shall be expressed, each article intended to be sold; and if he shall sell any estate or effects, without delivering the notices and catalogues reqoirtd, or shall at such sale sell any estate, or goods not expressed therein, he shall forfeit twenty pounds. 19 Geo.3. c. 59. t,9.
And every auctioneer who shall sell any estates or goods Partlculari «• «aed in Execution, shall specify in the catalogue delivered, as be ">«tted well the particular estates and goods to b<t sold, as also the exact '^'ere thedj! sim to be levied under such execution ; and the sheriff or under- fect« are exshcriff shall sign such catalogue, and certify al the foot thereof, emptrd from that all the estates and effects therein, were really the property da,y in ,he «f the person against whom such judgment was obtained, and ^","f e"" wit the same were actually seized in execution of thejudg. bankruptcy <w txal-- damagebjare.
And every auctioneer employed by assignees, to sell Tut. EfJktj Ot Amy Bankrupt, shall likewise specify in the catalogue delivered, the effects then to be sold ; anil the assignees shall •'go such catalogue, and certify at the foot thereof, that all the estates and effects therein were really the property of the bank, nipt:
And every auctioneer employed to sell any goods damaged tyure, sold by the insurers, shall specify in the catalogue delivered the particular "oods tbeu to be sold: and the insurers mil >i*n such catalogue, and certify at the foot thereof, that all the gqods (herein specified, were really sold for their be. Jicfit:
Which catalogue, so signed and certified, shall be produced I>J such auctioneer, to the person to whom he is to doliver his account, before such auctioneer shall pass his account, or have tbe»ame allowed ; and if such sheriff, under-sheriff, assignees, or insurers, shall insert or suffer to be iuserted, in such catalogue, any estate or effects, other than such as were really the proper, 'y of the debtor or bankrupt, or were to be sold for the benefit "f the insurers, or if any sheriff or under-sheriff shall not cer Jity oa the catalogue (he true sum to be levied, or shall certify