The Massachusetts spy, and Worcester County advertiser. [volume] ([Worcester, Mass.]) 1825-1831, 1831-03-16
AN ACT in further addition to "An Act

imposing Duty on Sales at Auction"
Sec l. BE Il enacted &c, That from and after
the hrst day of April next. all contracts and en-
gagements for any lease or underlease of any real
estate, or for the assignment of any lease or I'M
oerlease OF such estate, which shall at any time
be made or entered into by way of sale or bidding
at Public Auction Vendue, if the same shall be
sold or bid off for gross sum, shall be subject to
DUTY OF nifty cents for every hundred dollars OF such
gross sum or value for which the same shall be
sold, each and every time such contract en-
gagement shall be so sold or bought in And at
add after the same rate for every greater or less
sum, to be paid by the person who shall so sell the
same, whether the Auctoneer or the owner OF such
property, any other person shall be the highest
bidder for the same.
Sec. .. BE it further enacted, That if such con-
tract or sale shall be for annual rent or for
sum payable annually otherwise by installments,
then the gross amount OF such rent or nsallments,
for any term not exceeding seven years. shall be
subject to duty of fifty cents for every hundred
dollars of such amount: And for any term beyond
seven years and not exceeding fourteen years, to
like duty of thirty cents for every hundred dol
lars of such amount and for any term beyond
fourteen years and not exceeding twentyone years
to like duty OF twenty-five cents for every hun
dred dollars of such amount; and at and after the
same rate for any greater or less sum, each and
every time ssch contract, engagement or property
shall be made entered into or sold as aforesaid,
to be paid by the person who shall sell the same,
whether the AuctiOneer, or the owner of such
property or any other person shall be the highest
bidder therefor.
Sec. 3. Be ii further enacted, That from and
after the said first day of April next all contracts
and agreements for the sale, delivery furnishing,
or supplying Of any goods wares, merchandise, or
any other personal property whatsoever which sh2il
at any time be made or entered into by way OF sale
or bidding at Public Auction or Nendue, shall be
taken and deemed to be sale Of personal estate,
and shall be subject to duty OF one dollar lor eve
| ry hundred dollars of the whole value or amount
of goods, wares merchandise or property, lot the
sale, delivery, furnishing or supplying OF which
such contract or engagement shall be so made or
entered into. each and every time such contract
or engagement shall be so made, sold or bought IN
and at and after the rate for any greater or
less sum, to be paid by the person who shall so sell
or negotiate the same, whether the Aucuoneer or
any other person be the bidder therefor
| Sec. 4. BE it further enacted That where any
sale or bidding at public auction or vendue shall
be upon the rent of any smaller parcel of real es-
tate for the purpose of ixipg and determining the
rent or price of any larger parcel OF such estate or
upon any contract for a lease underlease OF real
estate for shorter term for the purpose of fixing
and determining the rent or price Tor any longer
term, and where such sale or bidding in regard to
any goods wares, and merchandise, or other person
al property any contract or engagement TO sell
deliver, furnish, provide the same, shall be OF or
upon any less quantity for the purpose of fixing and
determining the price of larger quantity, in every
such case the whole value amount of the proper
ty sold, transferred, contracted for, or negoti
ated by the terms conditions Of such auction OF
vendue, shall be subject to duty, in the man
as if each and every part thereof had been reg
ularly sold by auction.
| Sec. 5. Be it further enacted, That if any auc-
tioneer shall neglect to pay into the Treasury Of
the Commonwealth the amount of duty for which
he is LIABLE within the space of sixty days from the
first day of June first day of December in which
he is required by law to make his return, every
such auctioneer shall forfeit the commission Of
four per centum allowed him by law, and shall al.
be held to pay to the Treasurer interest at the
rate of one per centum per month upon the nett
amount Of said duty from the expiration of said
sixty days, until he shall pay the same to be
! cred by action on the bond of such auctoneer
in any Court proper to try the same.
Approved by the Governor, March !, 1881.