Auctions, & c.] ON FEES, GRATUITIES, & c. 5 of Excise, declarations in writing signed by fuch Au& ioneer, fetting forth whether any Sale by way of Auction had been opened or begununder fuch notice, and to make oath to the truth of fuch declaration before the Examinator of Auaion Duty; if in any other place, to deliver, within 14 days after the day fpecified in the notice for holding any Au& ion, two copies of a like declaration in writing to the Collector of the Diftrift, and . to verify the fame 011 oath before him. The Auctioneer is made charge- able with the Duty upon all the articles fpecified in the catalogue, unlets he proves on oath, to be made in Dublin before the Examinator of AuCtion Duty, in the other DiftriCls before the Colle& or, that the article or articles, & c. mentioned in fuch catalogue, and for which any abatement may be claimed, was not actually fold at iuch Auction or otherwife dif- j> ofed of; and to this end he is required, within 26 days after the com- mencement of any Sale by AuCtion, to deliver at the Office of the Examinator of AuCtion Duty, and alio at the Office of the Collector of . Excife, an account in writing of the feveral articles contained 111 the catalogue delivered in previous to the Sale, fpecifying which of the laid articles, & c. had been fold, the price of each, and the total amount of the Sale, as alfo fuch of the articles as had not been fold ; and at the lame time to verify fuch account before the Examinator of AuCtion Duty, if fuch Sale take place in Dublin, or within the before- mentioned limits; if fuch Sale take place elfewhere, the Auctioneer muft, within the fame time, deliver to the ColleCtor of the DiftriCt two copies of a like account, and verify the fame on oath before him within four days after the delivery of this account; the amount of the Duty is made payable to the Collector of Excife. In cafe of any error by which the Duty may have been overcharged, the Commiffioners, upon proper proofs, are empowered to repay the lame; and in cafe of an undercharge, the Examinator of Auction Duty is direCled to report the fame to the Commiffioners of Excife, and give notice to the Auctioneer; and if the Auctioneer fhall not, within one month after, fhew fufficient caufe againft his being charged with fuch deficiency of Duty, the Commiffioners may order a return to be made by the Examinator of Auction Duty to the Office of the ColleClor of. Excife of the DiftriCt in which the erroneous charge was made, and the Duty fpecified iu fuch Return becomes a furcharge on the Auctioneer, who mufc pay the amount within ten days after, or forfeit T. 10, and double the amount of the Duty furchars; ed; but 110 fach Return can bV, a* furcharge 011 the Auctioneer, unlefs it fhall have beeti made and demanded' within fix months after difcovery of the error, in purfuance /! pp* 1. ofi'he'fe provifions of the Law, all notices, catalogues, declarations and . accounts refpeCting Sales by AuCtion held in Dublin, or within the . before- mentioned limits, are delivered at the Office of the Examinator of Auction Duty; and one copy of all fuch as rcfpeCt country Sales, is tranfmitted to him monthly by the different Colleftors, and ought to be accompanied by a Return of all licenfed Auctioneers in the feveral . diftridts. The notices and catalogues refpeCting Sales in Dublin, or within the before- mentioned limits, the Examinator of AuCtion Duty enters in a book called the Notice Book, and thence transfers them to an account opened for the feveral Auctioneers, fpecifying as well the decla- rations and fale accounts, as the notices and catalogues received from them. The notices, declarations and fale accounts received from the ir, B country