Declarations to be made on path whether

the sales took

place.

any false sum; or if the insurers shall not certify the true particulars of the goods to be sold, the party offending shall forfeit 201. s. 16, 17. 19 Geo. 3. c. 56.

And every auctioneer who shall have delivered such notice or catalogue, within the limits of the chief office, or his clerk, shall within twenty-eight days, and elsewhere within six weeks, after the day of sale, deliver at the chief office in London, or to the collector of 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 such auctioneer or his clerk shall make oath to the 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. 32 Geo. 3. c. 11.

How the duties, The duties shall be a charge on the auctioneer, immediately are to be paid. after knocking down of the hammer or closing of the bidding, and shall be paid by him as after mentioned. 8. 6.

19 Geo. 3. c. 56.

That is to say, every auctioneer within the limits of the chief office shall, at the time of 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 each:

And at the same time make payment of the duties, which he may retain out of the produce of the sale, or deposit, or other, wise recover the same by action against the person by whom he shall be employed, or on whose account such goods shall be sold:

- And the auctioneer or his clerk, shall make oath to the truth of such account, before the commissioners, or such person as they shall appoint:

And in case the auctioneer shall neglect to deliver in his account, or make payment of 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. s. 7.

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

But 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, within whose collection such notice was delivered

and sale made, he shall deliver in his account, within six weeks after such sale, at the chief office in London, and shall at the same time deliver a copy of the notice and of the catalogue before delivered to the collector; and if such auctioneer shall not 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 arising by any sale by auction, shall forfeit double the duty; and in case within fourteen days next after such auctioneer shall have been convicted in the last mentioned penalty, and execution or process shall have issued on such conviction to levy the said pe. nalty, no goods, or not sufficient, shall be found whereon to levy the whole of the said penalty, and such penalty or any 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 verdict against such auctioneer, his licence shall become void.

1.2.

If any auctioneer shall make any overpayment on account of Relief for the duty, the auctioneer making such overpayment, may, over pay. within twelve months, lay his complaint before the commission- ments, ers of excise, or justices of the peace, within whose jurisdiction such sale was made; and the said commissioners or justices, upon such complaint, shall hear and determine all such complaints, and 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. 8. 3.

the owner.

In case the real owner shall become the purchaser, by his Buying in of own bidding, or the bidding of any other in his behalf, without lots, by or fraud, the commissioners and other officers are to make an al. the bellt of lowance to such owner of the duties, provided notice in writing signed by the owner, and the bidder, of the latter being ap pointed by the former, and having agreed to bid for the seller, be given to the auctioneer before such bidding; and provided such notice be verified by the oath of the auctioneer, as also the fairness of the transaction to the best of his knowledge; and in case 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. lowance shall be made. 19 Geo. 3, c. 56. s. 12. 28 Geo. 3. c. 37. s. 20.

Also by 2 Geo. 3. c. 93, an allowance of the action duty Or by his shall be made, to the owner, on any estate, goods, or effects, in steward or known gent. respect whereof the auction duties shall not have been actually

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 having 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, of his being about 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 know. ledge 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 the 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. 2.

To be discharged of the duty, the precise mode directed by these statutes, in the buying in of estates, must be pursued, and no 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 whe. ther the biddings shall 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 the 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 previous 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 were 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, he 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 were mistaken in the law. Capp v. Topham, 6 East's Rep. 392. 2. Smith's Rep. 443.

And if any sale be rendered void by reason that the person Sales becoming for whose benefit the estate or goods were sold, had no ti- void for want tle or right to dispose thereof, the auctioneer or persons for of title. whose benefit the same was sold, may within 12 months after such 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, lay 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 party complaining, of so much

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

Monmouthshire, to wit.

To the collector of excise for the time being
in the
collection, in and for the
county of M. called

collection.

Whereas it appears to us FJ and S J, Esqrs. two of his majesty's justices of the peace in and for the said county of M, upon the oath of CC of auctioneer, and also upon

the oath of EO officer of excise in the said collection, that he
the said C C on the
day of at did by pub-
lic auction, then and there sell for and on the behalf of SS of
a certain estate situate at

at

unto P P of· and for the price or sum of 1001. for which said sum of 1001. he the said CC hath duly paid into the hands of the collector for the said collection, the auction duty payable in respect thereof, by force of the several statutes in that behalf made and provided, amounting to the sum of 51. AND WHEREAS it also appears unto us the said justices, upon the oath of

that the said sale

by auction, was at the time thereof void, by reason of the said SS
having 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: THESE are therefore in his 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 doing
this shall be to you a sufficient warrant. Given under our
hands and seals at
-day of

this

F J.

S J.

Recovery of penalties.

as shall appear to have been over paid. 19 Geo. 3. c. 56. §. 11. 28 Geo. 3. c. 37. s. 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. 56. s. 17.

3. Bricks and Tiles.

Duties on

There shall be paid by the 43 Geo. 3.

c. 69.

bricks and tiles maker thereof for every 1000
made in Great of bricks which shall be made Sched. A.
Britain.
in Great Britain, not exceed-
ing ten inches long, three
inches thick, and five inches
wide

0 5 00 0 100

5 10