The Rhode-Island Republican. [volume] (Newport, R.I.) 1809-1841, 1813-11-11

AN All
Laying duties ON sales at auction of merchandise
and OF shps AMI vessels

assembled That from and after the first dav of Jans
uay next. there shall be levied, collected and paid,
for the OF the United States, upon all sales by
way of action. as hereinafter described which shall
| be made within the United States. the respective
rates and duties following, to wit The of one
dollar for every hundred dollars Of the purchase mo-
nsy arising by sale at auction of goods, wares and
merchandlzc; and the sum of twenty-five cents for
every hundred dollars Of the purchase money aris-
ing by sale IT auction of ships vessels and nc
the same rate for any greater or lesser sum- except
as hereinafter excepted the said respective rates
and duties to be paid BY the auctionecr person
making such sales at auction, out OF the monies
rising from each and every such sale Provided az
,vags That nothng in This contained shall extend
10 any sale sales by auction of goods, and
merchandise, made pursuant to or in execution Of
any rule order, decree, sentence or judgment, of
any court OF the United States either OF them, or
made in virtue by force Of any Distress for rent,
or other cause r which distress is allowed by law;
or made in consequence of any bankruptcy or inso-
vency pursuant To any law concerning bankruptcies
or nsoivcnccs; or made in consequence of any gen.
era assignment OF property and effects for the bcne-
fit of creditors; made by or behalf Of cxecu-
tors or administrators or made pursuant to the d-
rcctions of any law of the United States, or either
of them, touching the collection Of any tax or duty;
or disposal by auction Of property of the United
States or any state nor to any such sale sales by
auction OF ships their tackcl, apparel and furniture,
or the caigocs thereof, which shall be wrecked or
stranded ~ith,nthe United States, aud sold for tbs
benefit of the insurers or proprietors thereof
Sec. 2. .aud be IL further enacted, That no persoE
after the first day OF January next, shall exercise tho
trade business of auctioneer, by the selling uf
any goods, wares and merchaddize, whatsoever by
auction, or any other mode of sale, whereby The
best or highest bidder is deemed 10 bs the rlirchi-
ser. unless such person shall have license or other
special authority. continuing in force pursuant ~
some law Of State, or issued pursuant 10 the d.
rectons o: this act, on pain OF fo fcitng for every
such sale at auction the sum of four hundred doll
lars, together with the sums or duties payable by
this act upon the goods, wares and merchandise so
sold Prouided, hoscescr, That nothing herein con-
tanned, shall be construed 10 require license for
the sale at auction OF any estate, GOODS chate, or
other thing, which by this act ARE not made liable
To duty ar exempted from duty.
Sec. 3. .indbe IL further enacted, That every per-
son who, before the first day Of January next, shall
have license or special authority, pursuant TO any
law Of any State, for exercising the said trade OF
business OF an auctoneer shall, before upon the
said day, and every person who after the said day
shall have such special license or authority, shalt
within thirty days after the obtaining or receiving Of
the same give notice thereof in writing, under his
hand, TO The collector appointed by virtue Of the
act, cn,stlcd An act for the assessment and coIs
lection of direct taxes and internal duties" for the
district where such person shall carry or intend TO
carry on the said trade business Of auctioncers
specifying ia such notice the date or commence ncnt
ot such license or other special authority the term of
which tho same was granted or given, By Whoms
and by what law of State the same was granted or
given; and shall also give bond to the United States
in a sum not less tlIan Thousand nor more than
three thousand dollars, at the discretion of the COLI
lector, TO be taken by the collector, TO whom the
notice aforesaid shall be given with condition that
he will, the e. day of April, July, October and
January in each year, while he shall continue 10 cx<
crcisc the said trade business, render 10 the per-
son or persons who, on bebai Of the United States,
shall be authorized In receive the same, true and
particular account in writing of the monies or sums
for which any goods, wares and merchandise. made
liable to duty by this act have been sold ut every
sale at auction by him made and Of the several ar
tices, lots and parcels, which have soG the price
of each article, lot parcel in every such sale by
whom bought, that ]. to say First from the date of
such bond until such Of the aforesaid days as shall
thereafter, and hence forth from the dsy
to which shall have been last rendered until
such OF the said days shall next tn GREATER ensue
aud so on III succession, from one Of te said days
to another. long he shall continue to exercise
ms said trade or business, and also shall pay all such
sums of money shalt be due to the United States
upon the said sales, according to the true intens and
meaning OF this act, which sums he is hereby au-
ihorized and directed tn retain out of the produce
OF each sale made as aforesaid. And a like notice
and bond shall be given in like manner, rs often AZ
any such license or special authorities shall have ex-
pred and been renewed. And il any person shall,
alter the said irst day of January next, by virtue OF
color OF any such license or special authority az
foresad make any sale or sales at auction withous
having given bond rs aforesaid, within the time for
that purpose prescribed. without renewing sue II
bond upoa the expiration and renewal Of any such
license or special authority he shall forfeit and paw
for every such sale by him made, the sum Of four
hundred dollars. together with the snns or duties
payable by this act, upon the goods, and mcr
cbandze, so sold
Sec. a. Ind Sc IL further epncfed, That the several
collectors aforesaid sisy within their respective dis
trcis, and, upon request oi any person persons
desnois thereof shall grant iccnse without fee or
reward for term not exceeding one year, at ono
time, to exercise the trade business OF an auce
tIopccr; and such licenses, upon like reuucst. may
and shall from time to time renew Prorided, ho,s-
ever, That such license shall be granted or re-
newsd, until the person or persons requesting the
sams shall have become bound to the United Statcs
with one more suretes 10 the satisfaction ofithe
collector Of whom such license shall be requested.
in the sum Of not more than three thousand nor less