Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1813-09-08

there shall be levied, collected and paid, for
the use sf the United States, upon all sales
by way OF auction, as hereinafter described,
Which shall be made within the United
States, the respective rates and 6aties fol-
lowing, 10 wit /: The sum of one dollar for
every hundred dollars ct the purchase mo-
ney arising by sale at auction of goods, wares
and merchandise and the sum of twenty
hive cents for every hundred dollars of the
purchase money arising by sale at auction of
ships or vessels; ard At the rate for any
greater or lesser SUN, except as hereinaf-
ter excepted the sale respective rates and
duties to be paid by the auctioneer or per-
son making such sales at auction, out OK the
monies arising from each and every such
sale: Provided atzyays. That nothing in this
act contained shall extend to any sale or
sales by auction OF goods, wares and mer-
chandise, made pursuant to or iii execution
OF any rule, order, decree, sentence or judg-
ment OF any Court of the United States or
either OF them, or made in yirtue or by force
OF any distress for rent, or other cause for
which distress is allowed by law or made
in consequence OF any bankruptcy or insol-
vency, pursuant To any law concerning bank
ruptcles or insolvenc4es or made in con
sequence OF any general assignment OF
property and effects for the benefit of cred
itors; or made by on on behalf of executors
or administrators or made pursuant to the
directions of any law of the United States,
or either Of taem, touching the collection
or any tax or duty or disposal by auction
OF pu0ic property of the United States or OK
any state /; nor to any such, sale or sales by
auction OF ships, their tackel, apparel and
furniture, or the cargoes thereof, which
shall be wrecked or stranded within the
United States, and sold for the benefit of the
insurers or proprietors thereof
Sec 2. ind be IL further enacted, That
no person after the first day of January next,
shall exercise the trade or business of an
auctioneer, b. the selling of any goods, wares
and merchandise whatsoever by auction, or
anS other mode of sale, whereby The best
or highest bidder is deemed to be the pur-
chaser, unless such person shall have license
or other special authority, continuing i'm
force pursuant to some law OF a state, or
issue pursuant 10 the directions of this act,
on pain ut FORGETTING for every such sale at
auction the sum Of four hundred dollars,
together with the sums or duties payable
by this act upon the goods, wares and mer-
chandise so sold: Provoked however, That
nothing herein contained, shall be construed
to require license for the sale at auction
which by this act are not made liable to
duty OF exempted from duty.
Sec. 3. ind &c it further enacted, That
every person who, before the said first day
OF January next, shall have license or spe-
cial authority, pursuant TO any law of any
state. tor exercising the said trade or bust
ness of an auCtioneer, shall, before or upon
the said day, and every person who after
the SAID day shall have such special license
or authority, shall within thirty days after
che obtaining or receiving of the same, give
notice thereof in writing, under his hand, to
the collector, appointed by virtue of the act
entitled " An act for the assessment and
collection of direct taxes and internal du
ties" for the district where such person
shall carry on or intend tocarry on the said
trade or business OF an auctioneer, specify
lng in such notice the date or commence
n"nt If sush license or other special authu
rity, theterm for which the same was graz
ted or given, by whom, and by what law of
state the same was granted ur given and
shall also give bond 10 the United States in
sum not less than one thousand nor more
than three thousand dollars, at the discreet
on Of the collector, to be taken by the collec-
tor, to whom the notice aforesaid shall be
given, with condition that he will, on the
first day of April, July, October and Jauu
AIRY in each year, while he shall continue to
exercise the said trade or business, render
10 the person or persons who, OIL behalf Of
the United States, shall be authorised to re-
ceive the same, y true and particular &C
count in writing OF the monies or sums for
which any goods, wares and merchandise,
made liable to duty by this act, have seen
sold at every sale at auction by him made,
and of the several articles, lots and parcels.
which have sold, the price of each article,
LOT or parcel, in every such sale, by whom
bought, that is to say first from the date
OF such bond until such of the aforesaid DAYS
as shall accrue nexl thereafter, and hence
forth from the day to which an account shall |
have been last rendered until such of the said |
days as shall next thereafter ensue, and so
on in succession, from one OF the said days to
another SO long as he shall Continue 70 ex- |
ercise his said trade or business, and also |
shall pay all such sums of money as shall be |
due 20 the United States, upon the said sales, /
according 10 the true intent aud meaning of /,
This act, which sums he is hereby authC ris- |
ed and directed to retain out Of he produce |
Of each sale made as aforesaid. And like |
notice and bond shall be given in like man !
her, as often as any such license or special |
authorities shall have expire d and been ra
lewed. Ard if any person shall, after the |
said iTst DAY OF January next, by virtue or
color of any such license or special auiho-
Iiiy as Aforesaid make any sale or sales at
auction without having given bond as afore
said, within the time tor that purpose pre-
'crbed, 81 without renewing such bond up
IN IN expiration aud renewal of any such |
Iicence or special authority, he shall forfeit
ara pay, iOr every such sale by him made, |
fhe sum Cf four Iuudr,d ,lcti..e .eo..b -. Il