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The Seventh Report Fees, Gratuities, Perquisites Ireland

31/01/1809

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The Seventh Report Fees, Gratuities, Perquisites Ireland

Date of Article: 31/01/1809
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( Ireland.)— Seventh REPORT or THE COMMISSIONERS [ Excife. the Auctioneer. Agent, Faflor or Seller by commiffion. From thefe Duties there are feveral exemptions, particularly fpecified in the different Acts relating to this Duty. In 1805 the Duty was increafed, in the firft cafe, to 6d. and m the fecond to 1 od. in the pound. In 1807 the preceding Ads were repealed, and by two ACts palled in 18. lit seff. that veaJ.} the latter Duties were continued, and the colledion regulated 45 Geo. III. c. 19 .4.7 Geo. III. c. 17 anew. ill SeH'. 4SGeo. jiLc. 63. By an Aft paffed in the laft Seffion, the claufe in the Aft of 1807, which required that in all cafes of exemptions from Duty, the Sale fhould be held by a licenfed Audioneer, was repealed. By this ACt, all goods imported into Ireland, by way of . merchandize, are generally ex- empted from AuCtion Duty, provided they are fold at the port of impor- tation, by or for account of the original Importer or Confignee, and that fuch Sale fhall be the firft after importation. This A& fubjeCts Sheriffs Sales to the Auftioh Duty, but empowers the Sheriff to employ any perfon he may think proper to be the Auctioneer at fuch Sales, and fuch perfon is not required to be licenfed, nor are perfons required to be licenfed who fell by Auction any goods or effects exempted from the . Au6tion Duty. 47 Geo. in. c. 17. Under the prefent Regulations no perfon is permitted to act as an Auctioneer, except in the cafes above- mentioned, without a licence from the Commissioners of Excife, and every perfon fo licenfed is to have painted on a board, affixed to his dwelling- houfe, the words, " Licenfed " Auctioneer." At the time of receiving his licence, if in the DiftriCt of the city of Dublin, or within fix miles of the caftle, he is to enter into bond, with two fufficient fureties, himfelf in the fum of ^, 500. and the fureties in the fum of £. 100. each; if in any other part of Ireland, him- felf ia the ium of£. 250. and his fureties in the fum of £. 50. each; conditioned that he fhall deliver accounts of all his Sales by AuCtion, and pay all Duties arifing therefrom, at fuch times as the lame fhall by Law be payable, and alio fhall comply with all rules and regulations refpec- ing Sales by Audion prefcribed by Law. Every Auctioneer is required to give 48 hours notice of any Sale by AuCtion, intended to be made by him within the city of Dublin, or the before- mentioned limits, previous to the commencement thereof, and to deliver at the Offices of the Examinator of AuCtion Duty, and of the Condor of Excife, a notice in writing, figned by himfelf, fpecifying the place where, and the dav . and hour when fuch AuCtion is to begin ; and at the fame time, or within 24 hours after, to deliver, at each of the fkid Offices, a written or printed catalogue figned by himfelf, particularly Letting forth every article lot parcel and thing intended to be fold at fuch AuCtion ; and in the cafe of AuChons intended to take place in any other part of Ireland, to deliver at the Office of the Collector of Excife, two copies of a like notice, at leak tnree days previous to the commencement of anv Sale by Audion. and at the lame time or within 24 hours after, two copies'of a like written or printed catalogue. The Auctioneer is further required, within feven days after th- clay fpecified in the notice for holding any AuCtion, if in Dublin or wnh n the before- mentioned limits, to deliver or caufe to be delivered I h Offices of the Examinator of Auction Duty in Dublin, and Z clt of >
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