S4 s A U C T I 
time that the auctioneer takes out his licence, he (hall give 
bond to the king, with two fureties, in the furn of 200I. 
if it is within the bills ; and elfewhere, in 50I. that he will 
account and make payment as herein after directed. 
For every 20s. of the purchafe-money ariiing or paya¬ 
ble by virtue of any fale by auction, of any interelf in 
pofTeffion or reverfion, in any freehold, copyhold, orleafe- 
hold, lands, tenements, houfes, or hereditaments, and of 
any annuities or money charged thereon ; and of any uten- 
fils in hulbandry and farming dock, (flips, and velfels ; and 
of any reverfionary intereft in the public funds.; and of 
any plate or jewels; (hall be paid by the auctioneer or 
agent 3jd. 27 Geo. III. c. 13. And, for every 20s. of 
the purchafe-money ariiing or payable by virtue of any 
fale by auction, of furniture,fixtures, pictures, books, dor¬ 
ies, and carriages, and all other goods and chattels what- 
foever, (hall be paid in like manner •jd. But, by dat. 29 
Geo. III. c. 63, no duty (hall be paid for piece-goods fold 
by auction wove in this kingdom, which fhall be fold en¬ 
tire in the piece or quantity as taken from the loom, and in 
lots of the price of 20I. or upwards; and fo as the fame 
be fold in no other than entered places, and openly fliewn 
and expofed at fuch fale. And the auctioneer fhall, be- 
fides the bond given on receiving his licence, give a fur¬ 
ther bond with two fureties in 5000I. that he will, within 
fourteen days after every fuch fale, deliver an account 
thereof at the next excife-office, and will not fell any goods 
contrary to the directions of this act. 
And, by 30 Geo. III. c. 26, all goods imported by way 
of merchandife from Yucatan, [and by 32 Geo. III. c. 41, 
all whale-oil, whale-bone, ambergris, and head-matter, 
and all (kins of feals, and other animals living in the fea, 
and alfo elephants-teeth, palm-oil, dying-wood, drugs, 
and other articles for dyers ufe, and all mahogany and 
other unmanufactured wood for the ufe of cabinet-makers 
and other manufacturers, imported in Britifh (hips from 
Africa, or any Britifh fettleinent abroad,] (hall be free of 
the excife duty on the firft fale thereof at auCtion, by or 
for the account of the original importer to w hom the fame 
were conligned, and by whom they were entered at the 
cuftom-houfe, fo as fuch fale be made within twelve months 
after fuch goods are imported, and the fame be fold by a 
licenfed auctioneer. 
Provided, that if the real owner fhall become the pur- 
chafer by his own bidding, or the bidding of any other on 
his behalf, without fraud or collufion, the commiffioners 
or other officers fhall make to the owner an allowance of 
the faid duties : provided notice [in writing figned by the 
owner and intended bidder, 28 Geo. III. c. 37, $20/] be 
given to the auctioneer before fuch bidding, both by the 
owner and perfon intended to be the bidder, of fuch per- 
fon being appointed by the owner; and provided fuch no¬ 
tice be verified by the oath of the auctioneer, as alfo the 
fairnefs of the tranfaCtion to the belt of his knowledge and 
belief. And, if any difpute fhall arife concerning the 
fairnefs of the tranfaCtion, the proof thereof (hall lie on 
the auctioneer; and, on failure therein, or in cafe of any 
unfair practice, no fuch allowance (hall be made. Stat. 19 
Geo. III. c. 56, $9. 
Provided alfo, that nothing herein fhall extend to any 
fale by auction of eftates or chattels made by order of the 
court of Chancery or Exchequer, or courts of Great Sef- 
fions in Wales; or to any fale made by the Eaft-India or 
Hudfon’s-Bay companies; or by order of the comiffioners 
of cuftoms or excife; or of the board of ordnance; or 
commiffioners of the navy or victualling offices ; or any 
fuch fales made by the fheriflf, for the benefit of creditors, 
in execution of judgments; or of goods diftrained for 
rent; or for non-payment of tithes; or of effects of bank¬ 
rupts fold by aflignees ; nor to goods imported by way of 
merchandife from any Britifh colony in America, the fame 
being of the growth, produce, or manufacture, of fuch co¬ 
lony ; nor to any (hips or their cargoes condemned as prize, 
ana fold for benefit of the captor ; nor to any (hips or goods 
wrecked or ftranded, fold for the benefit of the infurers or 
O N E E R. 
proprietors; nor to the fale of any goods damaged by fire, 
and fold for the benefit of the infurers ; nor to any auCtion 
to be held on the account of the lord or lady of the manor 
for the granting any copyhold or cuftomary mefliiages, 
lands, or tenements, for the term of a life or lives, or any 
number of years; nor to any auCtion to be held for the let¬ 
ting or demifing any meffuages, lands, or tenements, for 
the term of a life or lives, or any number of years, to be 
created by the perfon on whofe account fuch auCtion fhall 
be held ; nor to the fale of any wood, coppice, produce of 
mines or quarries, or materials for working the fame, (or 
to the fale of any cattle, and live or dead (tock, or unma¬ 
nufactured produce of land,) fo as fuch fale of woods, 
coppices, produce of mines or quarries, cattle, corn, dock, 
or produce of land, be made whilft they continue on the 
lands producing the fame, and by the owner of fuel) lands, 
or proprietor of, or adventurer in, fuch mines or quarries, 
or by their ffeward or agent. 17 Geo. III. c. 50. $11,12, 
13. 19 Geo. III. c. 56. § 13, 14, 15. 
The auctioneer, if it is within the limits of the chief 
office of excife in London, (hall give two days notice at 
the faid office, (elfewhere three days notice,) to the col¬ 
lector, or at the next excife office, in writing, figned by 
him, fpecifying the particular day when fuch fale fhall be¬ 
gin; and (hall, at the fame time, or within twenty-four 
hours after, deliver a written or printed catalogue, atteff- 
ed and (igned by fuch auctioneer or his known clerk ; in 
which catalogue (ball be particularly enumerated every ar¬ 
ticle, lot, parcel, and thing, intended to be fold at fuch 
auCtion. And, if he (hall prefume to make fale without 
delivering fuch notice and catalogue, or fell any eftate or 
goods not enumerated therein, he (hall forfeit 20I. 19 
Geo. III. c. 56, $ 9. And every auctioneer who (hall have 
delivered fuch notice or catalogue as aforefaid, (hall with¬ 
in twenty eight days, if within the limits of the chief of¬ 
fice of excife, (elfewhere within fix weeks,) after the day 
fpecified in fuch notice for fuch fale, deliver at fuch chief 
office, or to the collector of excife in whofe collection fuch 
fale has been or was intended to be, a declaration in writing 
fetting forth whether or not any fuch fale had been or was 
opened or begun under fuch notice, or any article, lot, par¬ 
cel, or thing, contained in fuch catalogue, was bid for or 
fold at fuch auCtion ; and fuch auctioneer, or perfon act¬ 
ing as his clerk as aforefaid, fhall make oath to the truth 
of fuch declaration before the faid commiffioners or col¬ 
lector of excife, on pain of forfeiting 50I. for every ne- 
gleCt or refufal of delivering fuch declaration verified as 
aforefaid. 32 Geo. III. c. 11, § 1. 
The aforefaid duties ffiall be a charge upon the auctio¬ 
neer, immediately upon knocking down the hammer, or 
other clofing of the bidding. And he ffiall (in purfuance 
of his bond entered into at the time of his licencing) with¬ 
in twenty-eight days, if it is within the limits of the chief 
office of excife in London, (elfewhere within fix weeks,) 
deliver in an account in writing of the total amount of the 
money bid at each fale, and of the feveral articles, lots, 
or parcels, there fold, and the price of each. And fhall 
at the fame time make payment of the duties; which he 
may retain out of the produce of the fale, or depofit made 
at fuch fale; or otherwife recover the fame, by aCtion of 
debt, or on the cafe, againff the perfon who employed 
him, or on whofe account the goods were fold. And eve¬ 
ry perfon fo afting as auctioneer, or the perfon who acted 
as his clerk at fuch fale, if any, fhall make oath to the 
truth of the account. And if fuch auctioneer fhall ne- 
gleCt to deliver in his account, or to make payment, or if 
it (hall appear that it was not a true and juft account, the 
commiffioners may put his bond in Euit, unlefs they ffiall 
find fufficient caufe to forbear the fame ; and, in cafe of a 
verdiCt or judgment againff him, the licence (hall be void. 
But if fuch auctioneer, not being within the limits of the 
chief office of excife in London, (hall not be prepared to 
deliver in his account to the collector within whofe collec¬ 
tion the notice was delivered, and fuch fide by auCtion 
made ; he may deliver in his faid account within fix weeks 
after 
