Burlington free press. [volume] (Burlington, Vt.) 1827-1865, 1842-04-15

act shall be SO construed as to prevent or affect
the distribution ofde proceeds Of the public lands
as provided by Tie act approved the fourth of Sep
tcmber, 1871.
Sec. 5, That from and after the thirtieth day
Of June next, when any goods, wares, or mer-
chandize, imported from abroad, and subject to
duty upon importation, shall, within six months
after importation, be sold by way of auction,
within any collection district of the United
States, there shall be levied, collected, and paid
as a duty, and for the use of the United States,
the sum of three dollars for every hundred of
the purchase money or price of the whole so
sold which duty shall, however, be chargeable
only upon one auction sale of the same goods,
wares and merchandise, after such importation
thereof and all goods, wares and merchandise,
that shall be sold at the price or on terms de-
termined by sale at auction, OF a sample or sam
pies, or a portion thereof, to determine the price
or terms OF sale ofthe residue, or of any other
portion thereof, shall be taken and deemed to be
sold by way of auction within the meaning and
for the purposes of this act. The amount of the
duty aforesaid upon every such sale shall be
paid within five days after such sale to the COL
lector of the district, for the use Of the United
! States, by the aLctioneero or person officiating,
and 50 selling by way of auction, who is hereby
authorized to retain said amount out Of the pur-
cltSc iioHcy VI PiooctuS " SUI" sdIe, DclHe
three per centum on the whole amount of the
such proceeds to meet or reimburse, TO him such
pay and the collectors arc hereby authorized
and required to demand, collect and receive the
said duty in every such case, and TO take all nee
essary and proper measurcs,i in the law or 9TH
erwise, to recover and receive the same ; and in
all SUITS ana controversies Tor 'le recovery OF
sucil duty, or upon any BONA, or Tor any penalty
herein PreScrlhed IN relation 10 sucl sales. the
burden oil PROOF snail De upon the person deien-
ding against the same, to show that the goods.
wares, or merchandise, in question, were last
imported more thal SIX months before the sale
10 question, or that the sald duty had already
been duly PAID or secured upon an auction sale
thereoi since their iast importation : PROVIDED,
however. mat nothing herein contained shall
extend to auction safes made by an officer OF the
law, or by his command, IN ana tor the eXccu-
ton OF legal process, nor to sales made pursuant
to any law oil the United states, or OF any State,
.or the collection OF any TAX or duty.
Sec. That before selling, as aforesaid, by
way OF auction, any such goods, wares, and NOR
chandISc, subject to the duty prescribed in the
next preceding section, the person or persons so
selling shall eithc. pay the said duty, or give
bend or bonds to the collector of the district,
who is hereby authorized and required to re-
ceivc the same, in a sum not less than five hun.
ured dollars nor more tlall ten Thousand dollars
at the discretion of :he collector, having refer
ence TO the amount of sales intended, and of the
duties thereon, with sufficient surety or s~uritios
TO receive the pavInent of said diItv which
bond NAV be anplicable to anv one or TO all
such sales that may be made by such person
or persons giving the same, within a time not
exceeding one year from the date thereof spec
fled therein and shall be conditioned for the rem
dcring of a true account of the articles sold, and
for the payment oftho amount of the said duty
thereon, to the said collector for the United
States, within five days after each and every
person, o'her than as expected in the proyisc at
the end of the next preceding section, who shall
so as aforesaid, sell, by way of auction, any such
goods, wares or merchandise, chargeable with
the said duty, according to the proviso of the
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