The State guard., 1848-04-11

ceSsafJ, dt puDIlc auction To the h1gheS bidder for cash;. and after 1educting iron ] the proceeds of sale the amount of ta. ) due, and the expense of suth sale. shal pay over the balance to the owners o
 such steamboat. vessel or water craft. ant the Sherifi's bill of sale of any such stean boat, vessel, or water craft so sold, shal
 convey all right, title or claim ofthe own CT or owners of the, same to the purchaser ! SEC. 93. And bce t further enacted That the tax above imposed on steam
 boats or other water crafts as above men
 toned, shall be due and payable whenev
 CT the same is demanded by the collecto
 aforesaid; and in addition to the lien pro
 vided on said steamboats, vessels or wate
 craft in case of non payment of the tax the agents of said steamboats, vessels or water craft, shall also be liable for tn, tax exacted of said steamboats, vessels D.
 water craft and the same may be collac
 ted of such agent by distress and sale c his goods. and chattels, lands and tene
 ments in the same manner as payment O
 any other tax assessed to him individually may be enforced. 's'A nf
 l Src. 94. And De ], further enacted That it shall be the duty of said specia
 collector, to assess and coll ect the taxes ir this act specified, that may become due from any person or persons by reason o
 any and all auctio" sales, or sales in any mode ormanner of goods, wares and mer- chandize, or property of any kind, sold on any wharf or wharves, within the limits of the city of Mobile, other than such sales as are or may be made by any regu- lar dealer, merchant or auctioneer.
 SEc. 95. And De j. farther enacted, That the provisions of tliis act in relation to steamboats, shall extend to all steam boats navigating the Tenne ssee and Coosa rivers in this State, and their value shall be assessed by the county assessor, assis- ted by any two justices of the peace of any county in which the said steamboat may take on board any cotton or produce, orgoods of any kind, or land any prodtice, goods, wares or merchandise and the same fees shall be allowed, as herein be- fore provided for like services at Mobile,
 and the tax shall be collected by the coun- ty assessor making the assessment. Pro- uidea, the receipt of any assessor for the tax shall be sufficient voucher for the pay. ment of the tax assessed in any other coun- ty by or through which such steamboat shall pass. m "
 SEC. o6. And De t juThcr enacted, That auctioneers throughout the State
 shall pay on the gross proceeds of their annual sales of goods, wares and mer- chandize, and produce and property of any kind at auction, tax on and after the rate of one per cent, on the amount of said gross sales. And said auctioneer shall also pay on such goods, wares, nlerchan- dize, produce and property, as each may sell at private sale, on and after the same rate or rates, as is required to be paid by said merchants and traders on similar kinds of property sold by them, which tax shall be assessed, levied and collected, and its payment enforced in the same manner as herein provided for the collection of tax. es on personal property. And each and every of said .auctioneers shan enter into bond with good and sufficient security, payable to the Governor and his success sors in office, in such sum as the Commis- sioner's Court in the several counties may appoint, condition ed for the faithful dis charge of the duties of his office and his faithful compliance with all the duties herein required of him, which bond shall
 be approved by said commissioners Court in the same manner pointed out for the ap. I proyal of the bonds of the several Tax Collectors, and forward to the Comptroller
 ofPublic Accounts and by him filed a. mopg the papers of his office, and said Commissioners shall require new bonds of said Auctioneers with security wheney- CT they may deem it necessary. And il shall be the duty of each and every Auc. tioneer to render monthly accounts of the gross amount ofhis sales at auction during the month preceding the rendition ofsuch account verified by the affidavit of the Auctioneer, and his book keper or princi. pal clerk, to the Commissioners Coutt ol the county in which such Auctioncer shall carry on his business, certified copies o
 which accounts shall be forwarded by said Court to tbe Comptroller of Public Accounts of the State within five days af. ter such account shall have been returned , to said court.-And all the taxes in this
 section provided for shall be collected by the several tax collectors, in,. inc same manner that other taxes are collected, and he shall have tic ike power to enforce Their payment as is hereinhelore provyi- ded in cases ofnonpayment ofsimlar tax es. For his trouble about making the , monthly returns and paying the taxes as hereinbefore required, each and every one of the said Auctioncers shall be enti. : tied to retain ofthe amount ofthe tax he may be required to pay two per cent ol said amount Sales at auction shall be | understood to include not only such goods ,, as are actually bid for by any person or r persons at public out-cry, and knocked r down 10 him or them, but all goods, the price of which is regulated by part, DOT } ton or sample exhibited at the sale and disposed of at the price as fixed, whether l such goods be in fLe same room where tbe