Goods, &c. sold at Public Vendue subject to a duty of two and a half per cent. to be paid by the seller.
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I. BE it enacted by the Governor, Council, and Assembly, That all goods, chattels, wares, merchandizes and effects whatsoever, which shall or may at any time or times, from and after the publication hereof and during the continuance of this Act, be sold at Public Vendue, Auction or Out-cry, within this Province, by any Vendue Master or Vendue Masters, Auctioneer or Auctioneers, or by any other person or persons whatsoever, shall be and hereby are declared and made subject to a duty of Two Pounds Ten Shillings for every Hundred Pounds of the value or price at which the same shall be sold, as aforesaid, and after the same rate for every greater or lesser sum, to be paid by such person or persons, who shall so sell the same as aforesaid.
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Excepting goods &c. belonging to the Crown, houses, &c. goods, &c. of deceased persons, distrained for rent, taken on execution, of insolvent Debtors, household furnitture, and goods damaged at sea.
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II. Provided always, That all goods belonging to the Crown, or seized by any public officer of officers, for or on account of any forfeiture or forfeitures, penalty or penalties, houses, cattle, lands, ships and vessels, goods and effects of deceased persons, or goods distrained for rent, or taken in execution, effects of insolvent Debtors, household furniture, goods damaged at sea and sold on account of the Owners or Insurer within Twenty-one days after the same shall be landed, sshall in no wise be subject to, but are hereby altogether exempted and declared free from the duty before mentioned.
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Vendue Masters to recognize before a Judge in £200, with two securities in £100 each, for the payment of such duties.
Vendue Masters to render an account upon Oath to province Treasurer within 20 days after every 3 Months.
And within 21 days shall pay the duties.
Oath.
For neglect or refusal to account, &c. to forfeit £50 for every offence.
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III. And in order more effectually to secure the duty hereby imposes as aforesaid: Be it further enacted, That no Vendue Master or Vendue Masters, Auctioneer or Auctioneers, or any other person or persons whatsoever, shall presume to sell or dispose of any goods, chattels, wares, merchandizes or effects at Public Vendue, Auction or Out-cry, unless he or they first enter into recognizance to our Sovereign Lord the King, his heirs and successors, before any one of the Judges of the Supreme Court of this Province, or one of the Judges of the Inferior Court of Common Pleas in any of the Counties, in the penal sum of Two hundred Pounds current money of this Province, with two sufficient securities, each in the sum of One hundred Pounds, like money, conditioned for the payment of the duties herein before mentioned, to the Treasurer of this Province for the time being, and in all things well and faithfully to behave, according to the true intent and meaning of this Act, which recognizance shall be filed with such Judge before whom it shall be taken; and such Vendue Master or Vendue Masters, Auctioneer or Auctioneers, and every other person or persons who shall at any time or times during the continuance of this Act, either for him or themselves, or on his or their own account, or for or on account of any other person or persons whomsoever, sell or dispose of any goods, chattels, wares, merchandizes or effects, at Public Vendue, Auction, or Out-cry, shall at or within Twenty days after the expiration of every Three Months form the commencement of this Act, render a just, exact and true account in writing, upon Oath, to the Treasurer of this Province for the time being, of all and singular the goods, wares, merchandizes and effects, with the amount thereof, which he or they shall have so sold and disposed of at Public Vendue, Auction or Out-cry, at each such sale as aforesaid, and shall within Twenty-one days thereafter, pay to the said Treasurer for the time being, the sum of Two Pounds Ten Shillings out of every Hundred Pounds value for every such respective sale, and at the same rate for a greater or lesser value, which Oath shall be in the following words, viz. I A. B. do solemly swear, in the presence of Almighty GOD, that the account now exhibited by me and to which I have subscribed my name, contains a just and true account of all the goods, wares, merchandizes and effects, sold by me, or any person or persons under me, within the time in the said account mentioned, which are liable to the duty imposed by an Act, intitled, "An Act to regulate the sale of Goods at Public Vendue, Auction or Out-cry, within this Province." So help me GOD. And if the said Vendue Master, Auctioneer or Auctioneers, neglect or refuse to deliver such account on Oath, and pay the duty within the time limited as aforesaid, he or they so neglecting or refusing, shall respectively forfeit the sum of Fifty Pounds for every offence, which forfeiture the Treasurer of the Province for the time being, is hereby empowered and directed to sue for in any Court of Record in this Province.
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Persons selling at Public Vendue not having recognized, to forfeit £100.
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IV. And be it further enacted, That any person or persons presuming to sell, or dispose of any goods, wares or merchandizes, at Public Vendue or Out-cry, without first entering into recognizance as above directed, shall forfeit the sum of One hundred Pounds, for every offence, to be recovered in the manner above directed.
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