Ordinance, 12 February 1842

  • Source Note
Page 57
image
Stocks, at the Rate of One fourth of One per Cent: upon all Watches, Jewelry, Cutlery, perfumery, & Stationary, at the rate of five per Cent; & upon all other Goods, articles, or Things, of whatever sort or kind, whether in the Raw or manufactured State, at the rate of One per Cent, except on Sales of any Property at Auction, made under any Order, Decree, Sentence, or Judgment of any Court of the , or of any Justice of the Peace, or by Virtue of any Distress for Rent, all of which are hereby exempted from the Duties imposed by this act.
Sec. 9. That it shall be incumbent on every Auctioneer, licensed as aforesaid, to deduct from the proceeds of all Sales made by him, the Duties herein before directed to be levied, & to pay over the same to the Treasurer of this Corporation, for its use & benefit, once in every three Months; & in accounting for such Duties, it shall also be incumbent on every such Auctioneer to make his return under the Solemn Sanction of an Oath or affirmation, & to exhibit to the Treasurer aforesaid whereever required by him, the Books of Sales of such Auctioneer, in order to enable the Treasurer to ascertain the Correctness of the Returns aforesaid; & in Case any such auctioneer shall fail strictly to perform the Duties hereby imposed on him, or to account accurately for, & pay over, as above prescribed, the Revenue payable to this Corporation on Sales at auction by him, or to exhibit his Books, as aforesaid, he shall forfeit his License, & be, moreover, liable to a Penalty of Fifty Dollars, & to a further Penalty of Twenty Dollars for every Day which shall elapse after a default shall be made in payment of the said Duties, or in rendering his Returns, or in exhibiting his Books, agreeably to this Section, until he shall comply with the directions it contains; & all Penalties accruing under it shall be for the Sole use & benefit of this Corporation.
Sec. [p. 57]
Stocks, at the Rate of One fourth of One per Cent: upon all Watches, Jewelry, Cutlery, perfumery, & Stationary, at the rate of five per Cent; & upon all other Goods, articles, or Things, of whatever sort or kind, whether in the Raw or manufactured State, at the rate of One per Cent, except on Sales of any Property at Auction, made under any Order, Decree, Sentence, or Judgment of any Court of the , or of any Justice of the Peace, or by Virtue of any Distress for Rent, all of which are hereby exempted from the Duties imposed by this act.
Sec. 9. That it shall be incumbent on every Auctioneer, licensed as aforesaid, to deduct from the proceeds of all Sales made by him, the Duties herein before directed to be levied, & to pay over the same to the Treasurer of this Corporation, for its use & benefit, once in every three Months; & in accounting for such Duties, it shall also be incumbent on every such Auctioneer to make his return under the Solemn Sanction of an Oath or affirmation, & to exhibit to the Treasurer aforesaid whereever required by him, the Books of Sales of such Auctioneer, in order to enable the Treasurer to ascertain the Correctness of the Returns aforesaid; & in Case any such auctioneer shall fail strictly to perform the Duties hereby imposed on him, or to account accurately for, & pay over, as above prescribed, the Revenue payable to this Corporation on Sales at auction by him, or to exhibit his Books, as aforesaid, he shall forfeit his License, & be, moreover, liable to a Penalty of Fifty Dollars, & to a further Penalty of Twenty Dollars for every Day which shall elapse after a default shall be made in payment of the said Duties, or in rendering his Returns, or in exhibiting his Books, agreeably to this Section, until he shall comply with the directions it contains; & all Penalties accruing under it shall be for the Sole use & benefit of this Corporation.
Sec. [p. 57]
Page 57