The enquirer. [volume] (Richmond, Va.) 1804-1815, 1813-11-26
Law OF 4Hs UNITED STdTES.
(BY AUTHoR1TY)
AN ACT
Laying duties on sales ct auction, merchandise. end
Of ships and vessels.

Laying duties sales p. auction merchandise end
Of ships and vessels.
BE it enacted By tie Senate and Rous. of Re.
freSe"fGheeS ot. he United States Of .qsnerien Il,
Congress .7sSembIed That from and after the {; rst
day of January next there shah he levied colee,eJ
and paid for the usa of the United States upon al,
sales by way OF ahction, as he. einafter described
which shall he made within the u. States the res
pective rates and duties following to wit: the sur,
OF one dollar for every hundred dollars of the mr.
chase money arising by sale at auction of eoods
and merchandise; ard the sum of twenty-five cents
for every hundred dollars of the purchase money o.
rising hy sale at auction ct vessels; and at the same
rate tor airy greater or lesser sum- except as heren
after excepted the said RESPECTIVE. rates and duties
20 ne psid by the auchoneer person making such
Gales at auction out OF the monies arising for each
anu every such sale FroVided aispa, S. Thst moth
ing IN this act contained shalt extend 10 any safe nv.
sales by auction, Of goods, wares and merchandise
made pursuant to or in execution Of any rule or4er
decree sentence ar judgement of any court of the
U"lted States or either of them. or made in vrtre
or by force of any distress for rent Or other c,u,a
for which distress is allowed by law or n, ode l.;
consequence Of any bankruptcy or insolvency mr.
suant to shy law concerning bankruDtciss or insoI
Vehcies; or made IN consequence Of any general as
slsnment of property and effects for the benefit r.
creditors; or made by or on behalf of executors Of
administrators; OF made pursuant TO the direction
o. any law OF the United States or either OF fhe,
touching tse collection of any tax or DUTY or tiap5
s'' by auction OF public property OF the t. States O,
ut SHIPS, their tscke,, apparel and furniture or tbs
cargoes thereof, which shall BE- wrecked or stranded
within the U. s. and sold for the benefit os me ns,
rers or proDrietors thereof
Sec Q. .9n! Be IL further enacted That M r.,s,,
sitter the first day Of January mkt shall exercise The
trade or business Of an austioneer by the selling If
9ny goods, wares and merchandise Whatsoever NV
auction, or any other mode Of sgl- whereby the be:,
or h'snes, bidder is deemed to he the purchaser
unless such person shall have license or ebe, ,ne
cal authority, continuing in force porsusnt Ia
some law oil State, or issued pursuant to the
directions OF this oct, pain d forfeins for every
such SIZE at auction the sum cf Eour hundred dollars
together With the Sums Gutie, Davab!e by This
upon the goods, and merchandise so sold -.
I'Tovided hoEveeer, Tha, nothing herein contained
'ha he construed TO require license tor the sole st
auction o!any estate, goods. cha,eIs or Other thing
ted from duty.
Sec. s. ind be II further enacted. Tina, evorv
per3on"ho before the said first day of January next
shal nave license special authority pur.r ant ~
any law OF any state for exercising the a.. trsde mr.
business OF an auctioneer shall, before or unon tb
saiS osy, and every person who after the said dav
Shalt have such srecia license or au;hor,r .b3,,
within thirty days after the obtaining or reeeivin of
me same, give notice thereofir writing, under hi,
ecnf to- The collector Appointed by virtue Of tho act
entitled " An act fof the arsessment and colsc,;o,
ot direct tax IS and int arnAl duties for the ;o,r,
where such person shall carry on or intend IN carr
On Tie ss'o trade or business of IN suconser speci
Of
'neh Incense or other specisl authority the term fo
Whi ~ The same was granted given BIZ Whom ard
by what law OF a state the same was granted nv e,
en- end shall also give bond 10 the United State i;
q q, sum not less than one thousand nor more than
three touscnd doars, at the discretion of the eoleo
tor To he taken by the collector TO whom the notice
AFORESAID shall he given, with condition t,st he viii
on the first days Of April, July October s. Jannorv
~ eaeh year, while he shall continue to exercise the
said trade or business reader 70 the per,fn nv
sons Who, on behalf Of the e. States sLal bs or,bo
rs 10 receive the same. true and psrt;cpIor oe
count IN writing, OF the monies or sums ior With
sny goo's, wares and merchandise, made liable IN
dnty by this act have been sold At every sale NJ o.c
ucn by hm made, and of the several articles lot, s.
parcels Nmsh have sold, the price or each article
lot or parcel in every such sale bv whom hn,gk,
that is IN say; frS from the date of such bond Until
such ut he aforesaid DAYS as shall accrue pex there
after. and thenceforth from the d,y IN ,ybi.b al 90
connt s'al have been last rendered until such If m
SAD nays 90 shall next thereafter ensue and 20 n,
In succession, from oft said hsvs IN another
20 ohg s5be shan continue to exercise his said trade
or business and also shall pny a sqeh sums Of mo-
ney as shall I've due to the United States npon the
'9m sales according to the true intent and nran;no
OF th5 act which sums he IS hereby authorised srJ
lroeteh To retain out % the produce Of escb sale
n'Ew' 10 aforesaid. Mud = Hse notice aud bond
shai be gwen IN like manner. as often &c any suc
Incense or special authorities shall have exp'rsd and
'een renewed. And if any person shsIl after tie
'ad hr7t day Of January next by virtue or coor oF
'"N "'cn Incense or special aut' GRITTY as aforesaid
make any sale or sales al auc ton. vitlort bovn r.
,'yeu bond as aforesaid, within the time FOR tbet
,urroqe prescribed, without renewal oC sn, s,I
eerse or speeisl 'n'bsrity. he shall forfeit and mr.
or every such sale ly lin ros e. ito sun, NJ to
urdred dollars. together wit, the sums or duf,es
,handise sold. ' '"S'
See. 4 find 6s II faef6er c7,cfc4. Thst the GOV
rat collectors sfore 50 4. my within heir rssp,t;
tsr'e's, su8 upon request of any pcrson or pe,eo, !
'@l'rous thereof, shall grant license with ont lee ~
'ward, Tor Germ not exceeding ore year. at one
me, IN eYercse tie trade or business Of an on.
.orerr end sieh liceBseS, upon Ike reones, 80
ND slsil han' ti'ne 10 time renew: Pyov;f5 6o,.
eer That 90 such eeuse shall be granted or ~.
'e~ed unu' the person or persons requesting tbe
'ae 'hsi have become bound 10 the Z. s;s,sS.witbI