An account of the Names of the several Persons charged with Taxes of the year one thousand eight hundred and and the sums remaining due thereon from each of them respectively. Names of Possessors or reputed Owners. Description of real Qantity. Value of real Estate. Tax. I, A. B. Collector of the town of do swear, that the sums mentioned in the preceding account remain due A. B. Collector. the + day of 1816. C. D. Treasurer. THE AUCTIONEER. NATURE OF THE OFFICE. The office of Auctioneer in this state, being created by sta tute, is only to be understood from correct conceptions of the statutory requisitions and directions on the subject. The title of the act, instituting this office, at once affords a proper comment on the exigency and utility of the institution. It was passed April 6, 1813, and is entitled, " an act to regulate sales by public auction and to prevent stock-jobbing." The term "stock-jobbing," signifies a false, fraudulent, or deceptive contract for the sale or transfer of stock; as if a person should contract for the sale and delivery of stock of which he was not at the time possessed, and thus speculate on a false capital. In London, brokers, being those that contrive, make, and conclude bargains and contracts, between merchants and tradesmen, in matters of money and merchandize, are annually to be licen sed by the lord-mayor and aldermen; and if any persons shall act as brokers, without being thus licensed and admitted, they shall forfeit the sum of 500 pounds, and the persons employing them, 50 pounds. That sales by public auction ought to be regulated by law, must be obvious to every citizen; for if each were permitted, without license, or legal restraint, to hold public auctions, an avenue would, unquestionably, be thereby left open for fraud☛lent and deceitful practices on contracts and sales. Our legislature in their collective wisdom have given this sub ject a more mature and discreet consideration, than we as individual can bestow upon it. Let us therefore proceed to consider the provisions of the act. Appointment. By section 2, it is made the duty of the Governor and council of appointment, annually to appoint so many persons within this state, to be Auctioneers, as they shall deem proper: Provided, That the number to be appointed in the city of New-York, shall not at any one time exceed thirty-six. A a Section 3 declares, that if any person or persons not appoint ed and authorized as by this act directed, nor by or under the authority of the United States, shall sell or attempt to sell any goods, wares, merchandize or effects whatsoever by way of publie auction or vendue, within this state, he shall be guilty of a misdemeanor, and shall on conviction, be fined in a sum not exceeding 250 dollars, or imprisoned for a time, not exceeding three months, or both, in the discretion of the court before whom such conviction takes place. The reader will from the said sections infer two facts: First, that unless a person is appointed an auctioneer according to this statute, he has no right to sell any goods, wares, merchandize, or effects whatsoever, at public auction. Secondly, that although he be thus duly appointed, yet if he is not regularly qualified for this office according to law, he is not authorized to make such sales at public auction, but is debarred on pain of fine and imprisonment. Sureties for Office. Section 4, prohibits every person who is appointed an auctioneer by virtue of this act, from entering on the execution of his office, until he shall have entered into a recognizance to the people of this state, with two sufficient freeholders as sureties, in the sum of 5000 dollars, conditioned for the payment of the duty in the said act specified to the treasurer of this state, and also that such person shall in all things well, truly and faithfully, behave and conform himself, according to the true intent and meaning of this act: which recognizance in the city and county of New-York, and in the cities of Albany and Hudson, shall be taken by the mayor and recorder of the said cities respectively, and in the counties of Albany and Columbia, and the other counties of this state, by a judge of the court of common pleas for such county, and duplicates shall be made of the record of every such recognizance by the person taking the same, one whereof shall be delivered as soon as conveniently may be to the comptroller of this state, and the other shall be retained by the person taking the recognizance. Penalty. And it is further herein provided, that every auctioneer, who shall sell any goods, wares, merchandize or effects by way of public auction or vendue, without having entered into the recognizance aforesaid, shall forfeit the sum of 125 dollars, for each article so exposed to sale; to be sued for by the attorney-general, in the name and for the use of the people of this state, in any court having cognizance thereof. Goods, &c liable to Duties. Sec. 1. All goods, wares, merchandize and effects whatsoever, which shall at any time hereafter be sold at public auction in the city of New-York, shall be subject to the following duties, to wit: all such as are of the growth or produce or imported from the East-Indies, and seld in packages, bales, trunks or casks as imported, and all such as are of the growth or produce of the United States, at the rate of 1 dollar and 50 cents for every 100 dollars of the value at which the same shall be sold: all such imported from the West-Indies, being the growth or produce thereof, and sold in packages, bales, casks or boxes, as the same were imported, and all wines and ardent spirits from whatever place imported, if sold in casks or vessels as imported, two dollars for every 100 dollars of the value for which the same sball be sold: and for all other goods, wares, merchandize or effects whatsoever, if sold in the city of NewYork, three dollars for every 100 dollars of the value for which the same shall be sold; and if sold in any other city or county in this state, at the rate of two dollars, to be paid by the person who shall sell the same; and if the owner of such goods, or auctioneer is the highest bidder, the same duties are to be paid as if the same had been sold to any other person. By an act entitled "an act relative to the duty upon goods sold by auctioneers," passed April 13, 1814, it is enacted, that all goods, wares, merchandize and effects whatsoever, made subject to the payment of a duty by the act, to which we have last above referred, shall be, and by this latter act, are made subject to the payment of a duty, at the rate of one dollar and fifty cents, and no more, for every 100 dollars, for which the same shall be sold, any thing in the said act of 1813 to the contrary notwithstanding; and that in all other respects the said act of 1813 and all the provisions thereof, shall operate the same as if the duty fixed by this new act, had been the duty fixed in the said act of 1813. How and when to Account, in the City of New-York. Sec. 5.* It is the duty of every licensed auctioneer in the city of NewYork, within 20 days after the expiration of three months from the date of his sales (the first 3 months to be computed from the date of his recognizance as aforesaid) to render a just and true account in writing, subscribed by him, to the mayor of the said eity, of all such sales, from the time of his entering into the said recognizance, or the time that the last account was rendered by him as aforesaid, the amount of each day's sale, and the day of each sale, distinguishing also the East and West India goods gold, and the goods of the produce of the United States, and all wines and ardent spirits, if sold in casks and vessels as imported, with the amount of the sales thereof, and the duties on each kind; and thereupon such auctioneer shall take before the said mayor or recorder the following oath or affirmation: "1 A. B. do solemnly and sincerely swear (or affirm) that the account now exbibited by me, and to which I have subscribed my name, contains a just and true account of all the goods, wares, merchandize and effects sold, or struck off, or bought in by me, subject to duty by law, within the time mentioned in the said account, and of the days upon which the same were respectively sold, and that I have attended such sales personally, and have examined the entries of such sales in the book kept by me for that purpose, and know this account to be, in all respects, correct." And every auctioneer shall, within 10 days after the rendering such account and taking the said oath, pay the amount of duty upon such account of sales to the Bank of New-York for the use of this state; and in case no sales on which duties are payable, shall be made, it shall be the duty of the auctioneer to make an affidavit thereof, at the time and in the manner above directed, and to transmit such affidavit to the comptroller of this state. How and when to Account, in the Counties in this State. Sec. 6. Every authorized auctioneer, in any other city or county of this state, shall within the time before limited, render a like account to one of the judges of the court of common pleas of the county in which such auctioneer shall reside, under the like oath to be administered by such judge, and shall within the like time thereafter, pay the amount of duty upon such account of sales to the treasurer of this state, and deliver such account with the oath thereon endorsed, to the comptroller of this state. And further, That every auctioneer to be appointed as aforesaid, if he make no sale of goods, wares, merchandize or effects, subject to duty, within the time limited for accounting as aforesaid, shall make oath of that fact before the said mayor, recorder or judge, and shall transmit a copy of such oath to the comptroller's of fice within the time limited for accounting in case of sales. Penalty for neglecting to Account. Sec. 7. If any such auctioneer shall neglect or refuse to render his account, or pay the money due from him to the state for duties, or to make the oath required of him as aforesaid, he shall forfeit his appointment and 750 dollars for every such offence. Goods declared Free of Duty. Sec. 8. All lands and tenements and goods belonging to this state or the United States, and all goods and chattels which shall be seized by any public officer for any forfeiture, all ships and vessels, goods and effects of deceased persons, goods distrained for rent or taken in execution, effects of insolvent debtors, utensils of husbandry, goods damaged at sea and sold for the benefit of the owners or insurers, horses, neat cattle, sheep, and all articles the growth, produce or manufacture of this state, shall in no wise be subject to duty, but are hereby exempted and declared Free from the duty aforesaid, and may be sold by any person, being a citizen of this state, in any part of this athon than the N |