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any false sum ; or if the insurers shall not certify the true particulars of the goods to be sold, the party offending shall forfeit 90A *. 15r 17. 10 Geo. 3. c. 56. J)i-cl.iMiiom to And every auctioneer who shall hare delivered sack notice Ot be raad>- on catalogue, within the limits of the chief office, or his clerk, shall jiihwhttH within twenty.eight days, and elsewhere within six weeks, after plac*. the day ot sale, deliver at the chief office in London, or to the

Collector o,f excise if out of the limits of the chief office, a declaration in writing, setting forth whether or not any sale was begun, or any lot contained in the catalogue bid for or sold ; and sin li auctioneer or his clerk shall make oath to tho truth of such declaration before the commissioners, or such person as they shall appoint, on pain that every auctioneer shall, for every neglect or refusal of delivering such declaration so verified, forfeit fifty pounds. 31 Geo. 3. c. 11. Jfow the clntits, The duties shall be a charge on the auctioneer, immediately t» u c pai • jftp,. knocking down of the hammer or closing of the bidding, and shall be paid by him as after mentioned. 19 Geo. 3. c. 56. *. 6.

That it to say, every auctioneer uithin the limits <\f the chief office shall, at the time, ol receiving the licence, give security by bond to his majesty as before mentioned, that he will, within twenty-eight days after each sale, deliver at the chief office, an account in writing of the total amount of the money bid at each sale, and of the several articles there sold, and the price of «achs . •

• .... ^nd at the same time make payment of the duties, which he Hiay retain out of the produce of thesalc, or deposit, or otherwise recover the same by action against the person by whom he shall be employed, or on whose account such goods shall be z told:

And the auctioneer or his clerk, shall make 03th to the truth of such account, before the commissioners, or such person aslhry shall appoint-: •

And in case the auctioneer shall neglect to deliver in hi« account, or make payment <>l the duties, or if it shall appear that the-account delivered in was not just, or that the auctioneer had acted contrary to the bond, and this act, the commissioners may cause such bond to be put in suit, unless they find cause to forbear, and in case of a verdict against the defendant, such licence shall be void. *. 7, 1

• And every auctioneer, not within the limits of the chief office, shall give security by bond as aforesaid, that he will, within six weeks after every sale, deliver in a like account, and pay the rates. ,v. 8.'

lint if any auctioneer, not within the limits of the chief office in London, shall not be prepared to deliver in the account to the collector, witliiu whose collection such notice was delivprefl and sale made, he shall deliver in his account, within six wceBs after such sale, at the chief office in London, and shall at tho same time deliver a copy of the notice and of the catalogue before delivered to the collector; and if such auctioneer shall nut deliver such copy of the notice and catalogue, he shall forfeit twenty pounds, s. 10.

And by 38 Geo. 3. c. 54, Every auctioneer who shall neglect to make payment within the time limited, of any duty arisinifby a»y tale by auction, shall forfeit double the duty; and in caso within fourteen days next after such auctioneer shall have been lonricted in the last mentioned penalty, and execution or process diill have issued on such conviction to levy the said pe. nalty, Do goods, or not sufficient, shall be found whereon to levy the whole of the said penalty, and such penalty or tty part thereof shall remain unpaid at the end of such fourteen days, or if it shall appear that such auctioneer hath acted contrary to the true intent of his bond, then the commission* ers of excise may cause the bond to be put in suit, unless they see sufficient cause to forbear the same: and in case of a venfict against such auctioneer, his licence shall become void. 1.1

If any auctioneer shall make any overpayment on arcount of Rrlif f for the duty, the auctioneer making such overpayment, may, ov" P*J* within twelve months, lay his complaint before the commission- me">s' ers of excise, or justices of the peace, within whose jurisdiction Such sale was made; and the said commissioners or justices, up. o» such complaint, shall hear and determine all such complaints, *Bd examine the witnesses upon oath; and thereupon, or by other due proof, relieve the party complaining of so much of such payment as shall be so made out to have been overpaid. t. 3. ■ .

Is case tiie real owner shall become the purchaser, by his Buying in «' own bidding, or the bidding of any other in his behalf, without bis, by «r «.. fraud, the commissioners aihd other officers are to make an a). tl'« ticlult ul Hiwance to such owner of the duties, provided notieein writing x' tipied by the r>wner, and the bidder, of the latter being apl pointed by the former, and having agreed to bid for the seller, be givco to the auctioneer before such bidding; aud provided] •uch notice be verified by the oath of the auctioneer, as also the fairness of the transaction to the bs>t of his knowledge ; and to rase any dispute shall arise concerning the fairness of such transaction, the proof thereof shall lie upon the auctioneer, and on failure therein, or-in case of any unfair practice" no such al« lowancft shall be' made. 19 Geo. J, c. 56. s. 12. '2S Geo. 3, <■• 37. t. 20.

Also by o Geo. 3. c-Q'.i, an allowance of the notion duly t,r bJ' '"•

shall he made, to the owner, on any esta'.», Roods, or ifleets, in ?tcw"' f y J > o J 7 Known % gcTiw

raped shirt"/ (he audiua duties thall not ha:\- (te^n actttul'j/

paid, and which shall be put up to sale by way of auction, and bought in for the owner, either by the steward or known agent of the owner, and actually employed in the management of the sale, or under a notice in writing, signed as well by such steward or agent, as by the person intended to be the bidder, being appointed by the former, and ha> ing agreed to bid at the sale for the use of the seller: but no such allowance shall be made for any such estate, goods, or effects, bought in by such steward or agent, unless notice in writing, signed by such steward or agent, ol his being abo.ut to bid for such owner, shall have been given to the auctioneer before such bidding; and such delivery shall be verified upon the oath of the auctioneer, and also the fairness of the transaction, to the best of his knowledge and belief: also, no such allowance shall be made for such estate, goods, or effects, bought in for the owner, unless such notice shall have been given to the auctioneer before such bidding; and such delivery shall be verified upon the oath of the auctioneer, as also the fairness of the transaction, to the best of his knowledge and belief, s. 1.

Also, no allowance of the auction duty shall be made, unless such notice shall, at the time appointed for the auctioneer's passing his account, be produced by the auctioneer to the collector, nor unless such notice shall be left with such collector, and in case any dispute shall arise, whether such purchase was not made by collusion, or in order to lessen the full sum appointed to be paid, or concerning the fairness of such transaction, then tlie proof thereof shall lie upon the auctioneer; and on failure therein, or in case of any unfair practice, then no such allowance shall be made. s. 1.

To be discharged of the duty, the precise mode directed by these statutes, in the buying in of estates, must be pursued, and an other; and it is not sufficient for a vendor to fix a price, and seal it up in a piece of paper, as a rule to ascertain whethcr the biddings shull be considered as a sale or not: for where an auctioneer was employed to sell an estate, the lowest price of which was fixed by the owner, and written down by him on a piece of paper which was put under a candlestick at thti time of sale, with the privity of the auctioneer, but not signed by the owner, nor any notice in writing given to the auctioneer of the price so set down, nor had the auctioneer given the pre vious notice of the sale to the collector, as required by the acts: but being asked at the sale, whether he had taken the proper precautions to avoid the duty in case there was no sale, he said that it was his mode to fix a price under the candlestick, and if the bidding did not come up to that price " it was no sale" or duty; The Court held, that the duty attached, though there •Here no sale, for want of taking the precautions required of the owner by the statutes under such circumstances: and the auctioneer having been compelled by the excise to pay it, \e could not recover it back against the owner,he having warranted that proper precautions had been taken to prevent the duty attaching in the event of there being no sale; although both parties vere mistaken in the laic. Capp v. Topham, 6 East's Rep. 392. 2. Smith's Rep. 44 i.

Aad if any sale be rendered roid by reason that the person Sali * btcomfee, for whose benefit the estate or goods were sold, had no ti- void lor vmt tie or right to dispose thereof, the auctioneer or persons for of "tle- i whose benefit the same was sold, may within 12 months after Eocfa sale, if it be rendered void within that time, or if not, then within three months after the discovery of the person having no title, lav his complaint before the commissioners or justices of the peace within whose jurisdiction such sale was made, who are to hear and determine all such complaints, examine witnesses upon oath, and relieve (I) the parly complaining, of so much

(I.)The form of a warrant to repay the duty in this case, may be as follows:

... "I To the collector of excise for the time being mouthshire, I in fhe collection, in and for the

t0 w,t* J county of M. called eol'ection.

Whereas it appears to us F J and S J, Eiqrs. two of his majetty's justices of the peace in and for the said county of ,17,

upon the oath of C C of auctioneer, and ulw upon

the. oath of E O officer of excise in the said collection, that he

the laid C C on the day of at did by pub.

He auction, then and there sell for and on the behalf of S S of

- ■ unto P P of . a certain estate situate at at

and for the price or sum of 1001. for v:hich said sum of 1001. he the said C C hath duly paid into the hands of the collector for the said collection, the auction duty payable inrespect thereof, byforce of the several statutes inthut behalj' mudc and provided, amounting to the sum o/5l. And Whereas it also appears

unto us the said justices, upon the oath of that the said sale

by auction, ztas at the time thereoj void, by reason of/he suiil S S
hoeing no title or right to sell or dispose of the premises then
offered to be sold, and that such sale hath on account thereof
been since wholly avoided: Thf.sk are therefore in hi» majesty's
name to authorise and require you the said collector to repay
to the said C C. the aforesaid sum of 51. and for your so doin<r
this shall be to you a sufficient uarrant. Given under our
hands and seals at ■ this ■ -day <,f——

F J.
S J.

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is sltaTI appear to hare been OTer paid. 19 Geo. 3. c. 56. §. 11 28 Geo:3. c.37. «. 19.

The penalties and forfeitures are to be recovered or mitigated by law of excise, or in any court of record at Westminster, and applied, one moiety to the king, and the Other to the informer. 19 Geo. 3.c. 66. s. 17.

S. Bricks and Tilei.

butie* on There shall be paid by the

1>rick» and tilei mater thereof for every 1000 llriW 0ruat of bricks which shall be made In Great Britain, not exceed, ing ten inches long, three inches thick, and fire inches wide -

For every 1000 exceeding the foregoing dimensions

For every 1000 pt bricks Smoothed or polished on one Or more side or sides, not exceeding the superficial dimen. lions of ten inches long by five inches wide

For every 100 of such lastmeutioned bricks exceeding the aforesaid superficial dimen. sions; the, duties on paving tiles, viz. not exceeding ten inches square

exceeding ten inches

square . . .

Fer every 1000 plain tiles made in Great Britain ' .

For every 1000 of pan or ridge tiles

For every 100 of paving tiles not exceeding ten inches square - -

exceeding fen inches

Iqnare

For every 1000 files which shall be made in Great Britain, Other than such as are herein before enumerated, by what, tver nAme called or known

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