2. Auctions. By 48 Geo. 3. c. 69. Sched. (A) Every person exercising the Licence Duty. trade or business of an auctioneer, shall for every licence taken out according to the laws in that case made and provided, pay the annual sum of L. 0 6 0 And for every 20s. of the purchase money arising or payable Duty on the by virtue of any sale at auction in Great Britain of any in sale of rea! terest in possession or reversion, in any freehold, customary, estates. copyhold or leasehold lands, tenements, houses, or heredita. ments, and any share in the capital or joint stock of any cor. poration 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. A). L.0 0 6 Additional duty. (45 Geo. 3. c. 30. Sched. A.) 0 0 1 And for every 20s. of the purchase money arising or Duty on the payable by virtue of any sale at auction in Great Britain of sale of furni furniture, fixtures, pictures, books, horses and carriages, and ture. all other goods and chattels whatsoever (43 Geo. 3. c. 69. Sched. A) L.0 0 10 Additional duty,) 45 Geo. 3. c. 30. Sched. A.) 002 Total 0 1 0 By 19 Geo. 3. c. 56, No person, who shall exercise the bu- Auctioneers to siness of an auctioneer, or seller by commission, at any sale of take out a licence annually. any estate, goods, or effects whatsoever, by outcry, knocking 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 be set forth the true name and place of abode of the person taking out the same, and for which shall be paid immediately on the taking out thereof, the above duties, over any other du. Exemptions from the duties in respecting to certain sales.. C 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 granted 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 renew 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 renewing the same yearly, such person shall, if the offence shall be committed within the limits of the chief office in London, forfeit 100%.; and in any place without the limits 501. s. 4. But the duties in respect to sales by auction are not chargeable in the following instances: 1. Sales by auction of estates or chattels, before a master in Chancery, or the 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. 56. 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. Ibid. 4. Or of the board of ordnance. Ibid. 5. Or commissioners of the navy, or victualling offices. Ibid. 6. Sales by auction of goods, distrained for rent, or for nonpayment of tythes. Ibid. 17. 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. 19 Geo. 3, c. 56. s. 14. 8. Auctions for letting or demising any messuages, lands, or tenements, for lives or years, to be created by the person on whose account such auction shall be held. Ibid. 9. Sales of any woods, coppices, produce of mines or quarries,or any contract relating thereto, or to the cutting or working the same; or to the sale of any materials used in the working of such mines or quarries. Ibid. 10. Sales of cattle, and live or dead stock, or unmanufactured produce of land. Ibid. So as such sale of woods, coppices, produce of mines or quarries, cattle, corn, stock, or produce of land, he made whilst they continue on the lands producing the same, and by the owner of such lands, or proprietor of, or adventurer in such mines or quarries, or by his steward or agent. Ibid. 11. Estates, goods, or chattels, sold by auction, in execution of any judgment. 19 Geo. 3. c. 55. s. 15. 12. Any estate or effects of bankrupts sold by order of the assignees, under any commission of bankruptcy. Ibid. 13. Any goods imported into this kingdom by way of mer chandise, from any British colony or plantation in America, being of the growth, produce, or manufacture of the said colo nies. Ibid. 14. Any deer or other skins of the produce of East or West Florida imported into this kingdom directly from thence. 28 Geo. 3. c. 37. s. 12, ∙15. Any goods imported into this kingdom by way of mer chandise from the settlement at Yucatan in South America. 30 Geo. 3. c. 26. s. 1. 16. Any whale oil, whale bone, ambergris, and head matter, or skins of seals and other animals living in the sea, on the first sale thereof by auction in Great Britain. 32 Geo. 3. c. 41. 17. All oil made from amphibious animals called sea-cows or sea-elephants, and which is commonly called elephant oil, on the first sale thereof by auction in Great Britain. 41 Geo, 3. Sess. 2. c. 42. 18. Ang elephants' teeth, palm oil, dying woods, drugs, and other articles for dyers' use; or mahogany and other unmanufactured wood for the use of cabinet makers and other manufacturers imported in British ships from Africa, or from any British settlement abroad. 32 Geo. 3. c. 41. 19. Also all wheat, barley, rye, oats, rice, pease, beans, and other corn and grain of every sort, flour and meal im ported into Great Britain, and all, beef, pork, hams, bacon, cheese and butter, imported as aforesaid, on the first sale thereof by auction in Great Britain. 41 Geo. 3. Sess. 2. c. 91. 8. 8. 20. All goods,ares, merchandise, and effects imported in any British vessel, from any British settlement in America, or from any part of the United States of America, on the first sale thereof in Great Britain. 42 Geo. 3. c. 93. s. 3. -But this is not to authorise the sale of any such goods as aforesaid, free from the said duty, unless on the first sale thereof, by or on account of the original importer to whom the same were consigned, and by whom they were entered at the custom house, at the port of importation, nor unless such sale be made within twelve months after such goods shall be imported. 19 Geo. 3. c. 56. s. 15. 28 Geo. 3. c. 37. s. 12. 30 Geo. 3. 32 Geo. 3. c. 41. 41 Geo. 3. Sess. 2. c. 41. 42 Geo. 3. c. 93. s. 3. c. 26. s. 1. c. 91. s. 8. Auctioneers to give security by bond for duly accounting. 21. Nor shall the act extend to charge with the said duty, 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. 56. 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 in surers. Ibid. 24. And by 29 Geo. 3. c. 63, All goods woven or fabricat ed in the loom, in this kingdom, which shall be sold entire in the piece, and in lots, each of the price of 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 commissiouers may put it in suit, s. 3, 4. Every person who shall exercise the trade of an auctioncer, or seller by commission, at any sale of any estate, goods, or ef fects whatsoever, by outcry, knocking down of hammer, by candle, by lot, by parcel, or by any mode of sale at auction, or whereby the highest bidder is deemed to be the purchaser, or who shall act in such capacity, within the limits of the chief office in London, shall, at the time of receiving his licence, give security by bond to his majesty, with two sufficient sureties, [himself in the sum of 1000l. and his sureties in 2001. each, 43 Geo. 3. c. 130. s. 1] which security the commissioners, or two of them, or such persons as they shall from time to time appoint, are to take, that the said person who shall exercise such trade, shall and will deliver every account of the sales by him made, and also make payment of all sums due for the auction duty for all such sales, in the manner prescribed in the act of 19 Geo. 3. c. 56. 42 Geo. 3. c. 93. s. 14. 43 Geo. 3. c. 130. s. 1. And every person who shall exercise such trade, not within the limits of the said chief office, shall, at the time of receiving kis licence, give like security by bond as aforesaid, with two sureties, (himself in 500l. and his securities in 50%. each) which security shall be taken by the commissioners, or such persons as they shall appoint, or by the collectors within their col. lections. 42 Geo. 3. c. 93. s. 15. Every auctioneer selling within the limits of the chief office, Notice to be shall two days before any sale deliver at the said office; and given of inelse-where at the next office, three days before the sale, a notice tended sales. in writing, signed by such auctioneer, specifying the day when such 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 required, or shall at such sale sell any estate, or goods not expressed therein, he shall forfeit twenty pounds. 19 Geo.3. c. 56. 4.9. And every auctioneer who shall sell any estates or goods Particulars seized in EXECUTION, shall specify in the catalogue delivered, as be inserted In such notice well the particular estates and goods to be sold, as also the exact where the elsum to be levied under such execution; and the sheriff or under. fects are exsheriff shall sign such catalogue, and certify at the foot thereof, empted from that all the estates and effects therein, were really the property duty in the of the person against whom such judgment was obtained, and cutions. that the same were actually seized in execution of the judg- bankruptcy or ment: And every auctioneer employed by assignees, to sell the ef FECTS OF ANY BANKRUPT, shall likewise specify in the catalogue delivered, the effects then to be sold; and the assignees shall sign such catalogue, and certify at the foot thereof, that all the estates and effects therein were really the property of the bank. rupt: And every auctioneer employed to sell any goods damaged by fire, sold by the insurers, shall specify in the catalogue deli. vered the particular goods then to be sold: and the insurers shall sign such catalogue, and certify at the foot thereof, that all the goods therein specified, were really sold for their be. nefit: Which catalogue, so signed and certified, shall be produced by such auctioneer, to the person to whom he is to deliver his account, before such auctioneer shall pass his account, or have the same allowed; and if such sheriff, under-sheriff, assignees, or insurers, shall insert or suffer to be inserted, in such catalogue, any estate or effects, other than such as were really the proper ty of the debtor or bankrupt, or were to be sold for the benefit of the insurers, or if any sheriff or under-sheriff shall not cer tify on the catalogue the true sum to be levied, or shall certify cases of exe damage by fire. |