200 Early History of American Auctions 



thereafter throughout the i8th century. In 1804 Xew York 

 experimented in classifying' goods according to their sources and 

 kinds and original packages and in fixing different taxes accord- 

 ingly/''^ but abandoned the plan temporarily in 1814 and adopted 

 a flat rate.^"* In 1801 the number of auctioneers in the City of 

 New York was limited by law to 24. in 1803 to 30, in 181 3 to 

 36, in 1824 to 42, and in 1825 to 54. In 181 7 the auction law 

 was overhauled but with no animosity toward the auction system ; 

 the taxes laid were $2 per Sioo sales of wines and ardent spirits, 

 $1 per $100 sales of East India goods, in original package, and 

 $1.50 per $100 sales of all other goods whatsoever; auctioneers 

 were to be appointed by the governor and council, as many as he 

 pleased, but not more than 36 for Xew York City ; the mayor 

 was to name the place of sale at auction of horses, carriages and 

 household furniture, auctions held at other than his place of 

 business had to have two days' notice in the newspapers ; auction- 

 eers forfeited their licenses by accepting a license in another 

 state; the auctioneer was to pay to the State a tax of 2^% of 

 the auction duties collected by him.^^^ This act was sponsored 

 and approved by the auctioneers and was wholly regulatory and 

 fiscal in purpose ; auctions had not yet incurred the displeasure 

 of protectionists, merchants and retailers. The auction revenues 



1719; cf. Act of Xovember 19, 1720, chapter 399. These acts sho\v that 

 it became the permanent policy to use auction sales as a source of revenue 

 early in the i8th century. For later similar acts see Act of !May 20, 

 1769, chapter 1392, and amendment of January i, 1770, and Act of Feb- 

 ruary 26, 1772, chapter 1516, and the Act of February 20, 1784, 7th session, 

 chapter 4, and Act of April 2. 1801, chapter 116. 



"■^Act of April 6, 1804, chapter 65; these rates were modified by the 

 Act of April 6, 1813, chapter 70. 



^**Act of April 13, 1814, chapter 116. See note, page 171. 



"^Act of April 15. 1817, chapter 275. This 21/% tax was a sort of 

 license tax and was continued till 1843. even after the limitation on the 

 number of auctioneers was removed in 1838, when it was no longer 

 warranted. See Annual Report, Comptroller, N. Y., 843, p. 63 ;• Act of 

 February 28, 1838, chapter 52; and Act of April 8, 1843, chapter 86; 

 Governor Yan Buren criticised the monopolistic nature of auctioneers 

 and recommended that the law be modified to allow every citizen who 

 could give security for the duties to sell at auction by wholesale only, 

 under license. Governors' Messages, \'ol. Ill, p. 246-7. 



