CA P. LV. An act for enlarging the times appointed for the meetings of commif fioners or trustees for putting in execution certain acts of this feffion of parliament. WE trustees ap HEREAS certain acīs may have heen made and passed in Preamble. this prefent feffion of parliament, appointing the first meetings of the commiffioners or truflees for putting fuch acts in execution upon certain days, which have elapfed before, or happened upon, the refpective days of paffing fuch acts, and doubts may arife, whether in fuch cafes the commiffioners or trustees appointed in and by fuch acts are authorifed to meet and carry fuch acts into execution; may it therefore please your Majesty that it may be enacted; And be it enacted by the King's most excellent majesty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That in cafe any act or acts of parlia. If the comment hath or have paffed during this prefent feffion of parlia- miffioners or ment, and the commiffioners or trustees for putting fuch act or pointed to acts in execution shall not have met and holden their first meet- execute any ings on the refpective days appointed by fuch acts refpectively, act of this or fhall have met and holden any meetings without fufficient feffion, shall not have met authority so to do, it fhall and may be lawful for fuch commifas therein apfioners or trustees, or fuch number of them as by such acts are pointed, &c. authorised to meet and to put fuch acts in execution, to meet they may meet and proceed in the execution of fuch acts refpectively, on or on or before before the day fortnight next after the end of this prefent feffion night next of parliament; and all fuch meetings fo had, fhall and are after the end hereby declared to be as good, valid, and effectual, to all in- of this feffion. tents and purposes whatsoever, as if the commiffioners or truftees had met and proceeded to put fuch acts in execution on the days appointed in and by fuch refpective acts, or as if they had been authorised by fuch refpective acts to have holden meetings on the days on which any meetings may have been already holden, as aforefaid; and all acts, matters, and things, which shall be done by such commiffioners or trustees in the execution of such acts respectively, shall be as valid and effectual in all refpects, and to all intents and purposes whatfoever, as if their first meetings had been held on the days appointed by such acts respectively, or as if they had been authorised by such respective acts to have holden meetings on the days on which any meetings may have been already holden as aforefaid. CA P. LVI. An act for altering, amending, and enforcing, so much of an alt, made in the feventeenth year of the reign of his prefent Majesty, intituled, An act for granting to his Majefty certain duties on licences to be taken out by all persons acting as auctioneers; էլ the day fort and certain rates and duties on all lands, houses, goods, and other things, fold by auction; and upon indentures, leafes, bonds, deeds, and other inftruments; as relates to the method of granting licences to auctioneers, and to the collecting the duties on eftates and goods fold by auction. Preamble. WHEREAS, by an act, made in the feventeenth year of the 17 Geo. 3, cap. 50, recited. reign of his prefent Majefly, intituled, An act for granting to his Majefty certain duties on licences to be taken out by all perfons acting as auctioneers; and certain rates and duties on all lands, houfes, goods, and other things, fold by auction; and upon indentures, leafes, bonds, deeds, and other inftruments; certain duties were impofed on all licences to be taken out by perfons felling eftates, goods and chattels, by auction, and on the purchase-money of the things fo fold: and whereas the powers, rules, and regulations, therein prefcribed for aftertaining, fecuring, and collecting, the faid duties, and for preventing frauds therein, have been found ineffectual to fecure the payment thereof; and the faid duties have, by reafon of various frauds and evafions, been greatly decreased or withheld; for remedy thereof, and for the better fecuring the payment of the faid duties, be it enacted by the King's most excellent majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, Part of the faid. That, from and after the fifth day of July, one thousand seven Act repealed. hundred and feventy-nine, the feveral powers, rules, regulations, and provifions, by the said act given and directed, for granting licences to auctioneers, and for collecting and managing, the duties by the faid act impofed on licences to be granted to perfons felling by auction, and on the purchase-money of the eftates, goods, and effects fo fold, fhall ceafe and determine, and be no longer ufed, except in all cafes relating to the recovery of any arrears which may at that time remain unpaid of the faid duties, or to any penalty or forfeiture which fhall have been incurred upon, or at any time before, the faid fifth day of July, one thousand seven hundred and feventy-nine, any thing herein contained to the contrary notwithstanding. The duty by grantemer at of 6 d. in the pound out of the purchale money of plate and jewels, repealed; II. And whereas, by the faid recited act, it is, amongst other things, enacted, That, from and after the twenty-ninth day of September, one thousand seven hundred and feventy-feven, there shall be raifed, levied, collected, and paid, in fuch manner as in the faid act is mentioned, to and for the use of his Majefty, his heirs and fucceffors, the fum of fixpence for every twenty fillings, out of the purchase-money arifing by fale at auction of all plate and jewels: and whereas the faid duty of fixpence in every twenty fillings, out of the purchase money of the faid goods, has been found to prevent, in a great measure, the fale of the faid goods by auction, to the prejudice of the revenue intended to be raifed by the faid act; be it therefore enacted by the authority aforefaid, That, from and after the faid fifth day of July, one thousand feven hundred and feventynine, the faid duty xpence in every twenty fhillings, out of of the purchase-money of the faid goods, fhall be, and the fame is hereby repealed; and that the fum of three-pence for every twenty fhillings, out of the purchase-money arifing by fale at auction of all plate and jewels, thall be raifed, levied, and a duty of and collected, to and for the use of his Majefty, his heirs and 3d. in the pound substi fucceffors; the faid duty to be paid, accounted for, recovered, tuted instead and applied in fuch and the like manner as the other rates and thereof. duties, granted by the faid recited act upon fales by auction, are directed to be paid, accounted for, recovered, and applied; any thing therein, or in this prefent act, contained to the contrary notwithstanding. III. And, for the better preventing the like frauds, and for No-perfon to the more effectual fecuring the payment of the duties by the fell eftates, faid act impofed, be it further enacted by the authority afore- goods &c. as an auctioneer, faid, That, from and after the faid fifth day of July, one without thousand feven hundred and feventy-nine, no perion whatever, having taken not already licensed according to the faid act, who now, or at out a licence. any time or times hereafter doth or fhall excercife the trade or business of an auctioneer, or feller by commiflion, at any fale of any eftate, goods, or effects whatsoever, by outery, knocking down of hammer, by candle, by lot, by parcel, or by any other mode of fale at auction, or whereby the highest bidder is deemed to be the purchafer, or who fhall act in fuch capacity, fhall prefume to deal in, vend, or fell, any eftate, goods, or effects whatfoever, by publick fale or otherwife, by way of auction as aforefaid, in any manner whatfoever, without firft taking out a licence, in manner herein after mentioned, before he, the, or they fhall fo put up to fale, or fell, any fuch eftate, goods, or effects, by public fale, by way of auction, as aforefaid; and in which licence fhall be fet forth the true name and real place of abode of the perfon or perfons taking out the fame, for which he, she, or they shall immediately, upon taking out thereof, pay down for each and every licence, fo to be taken out from time to time, the feveral fums of twenty fhillings and five fhillings, by the faid act granted, over and befides any other duties or payments to which such person or perfons may be liable for trading in, vending, or felling, any gold or filver plate, or otherwife, in manner following; that is to fay, If fuch Where lilicences be taken out within the limits of the chief office of cences fhall be excise in London, then fuch licences, whether they be granted for felling by way of auction within the faid limits, or in any Wales; other part of England or Wales, fhall be granted under the hands and feals of two or more of his Majefty's commiflioners for the duties of excife for the time being, or of fuch perfon or perfons as the commiffioners of excife thall from time to time appoint for that purpose, and the faid refpective duties fhall be paid at the faid chief office of excife in London; but if the licence for felling by auction, in the parts of England and Wales, not within the faid limits, fhall be taken out without the limits aforefaid, then fuch licences fhall be granted under the hands and feals of the feveral collectors and fupervisors of excise within taken out for England and their respective collections and diftricts, and the faid duty of five fhillings, by the faid act impofed, fhall be paid for the fame to the collector of excife who fhall grant and deliver the fame : and where for and in cafe fuch licences fhall be taken out within the limits of Scotland. the chief office of excife in Scotland, fuch licences fhall be granted under the hands and feals of two or more of his Majefty's commiflioners of excife in Scotland for the time being, or of fuch person or persons as the commiffioners of excife in Scotland fhall appoint for that purpose, and the duty of five fhillings, by the faid act impofed for the fame, fhall be paid at the chief office of excife in Scotland, in the fame manner as is herein-before defcribed in regard to the licences to be taken out within the limits of the chief office of excife in London, but if fuch licences fhall be taken out in any part of Scotland, not within the limits of the chief office of excife in Scotland, then fuch licences fhall be granted under the hands and feals of the feveral collectors and fupervifors of excife in Scotland, within their refpective collections and districts, and the faid duty by the faid act impofed for the fame, shall be paid, by each and every perfon and persons so taking out fuch licences, to the collector of excife who fhall fo grant and deliver the fame; and fuch refpective commiffioners of excife, and the perfons fo to be appointed, as aforefaid, by them refpectively, and also fuch collectors are hereby respectively authorised and required to grant and deliver such licences to the perfons who shall apply for the fame, upon their paying the duty by the said act directed to be paid for each and every such licence. Licences to be renewed an nually. IV. And be it further enacted by the authority aforefaid,. That every person or perfons already licensed, or who, after the faid fifth day of July, one thousand feven hundred and feventy-nine, fhall take out any fuch licence as aforefaid, is, and are hereby required to take out a fresh licence, ten days at leaft before the expiration of twelve calendar months after taking out the firft licence, before he, the, or they do presume to vend or fell, by way of auction, as aforefaid, and in the fame manner to renew every such licence from year to year, paying down the like fum of twenty fhillings, or five fhillings, refpectively, by the said act imposed for each and every new or renewed licence, Penalty on at the place and at the times before-mentioned: and if any perfelling goods, fon or perfons not already licensed as aforefaid, fhall prefume &c. by auction or offer to vend or fell by way of auction as aforefaid, without first taking out fuch licence, or without renewing the fame yearly in manner as aforefaid, fuch perfon or perfons fhall, if the offence thall be committed within the limits of the chief office of excise in London, forfeit and lofe, for every fuch offence, the fum of one hundred pounds; and if fuch offence shall be committed in any place without the faid limits, then fuch perfon or perfons fhall, for every fuch offence, forfeit and lofe the fum of fifty pounds. without a licence, or without duly renewing thefame. The feveral V. And whereas, by the faid recited at, a rate or duty of threeduties of 3 d. pence is to be raised, levied, collected, and paid, for every twenty and 6 d. in the pound, grant. Shillings of the purchase-money arising by fale at auction of any interest, in i in possession or reverfion, in any freehold, copyhold, or leafehold lands, ed by the for- aforefaid du VI. And be it further enacted by the authority aforefaid, After July 5, That, from and after the faid fifth day of July, one thousand 1779, the seven hundred and feventy-nine, the faid refpective rates and ties fhall be a duties of three-pence and fixpence by the faid act impofed, fhall charge upon be, and are hereby declared to be, a charge upon every auctio- the auctioneer neer or feller by commiffion, immediately from and after the immediately knocking down of the hammer or other clofing of the bidding, ing of every at every fale by way of auction, and that the rates and duties fale. fo charged fhall be paid, by every fuch auctioneer or feller by commiffion, in manner, and at the times hereinafter mentioned. after the clof the excife be bound to his VII. And be it further enacted by the authority aforefaid, Every auctio That, from and after the faid fifth day of July, one thousand neer within feven hundred and seventy-nine, every perfon not already li.. the limits of censed, acting as auctioneer as aforefaid, at any publick fale or office in Lonauction within the limits of the chief office of excife in London, don, when he fhall, at the time of receiving the licence, give fecurity by bond takes cut his to his Majefty, his heirs and fucceffors, in the fum of two licence, fhall hundred pounds, with two or more fufficient fureties, which Majefty, in fecurity the commiffioners for the duty of excife for the time 2004, with fur being, or any two or more of them, or fuch perfon or perfons reties, that he as the faid commiffioners of excife fhall from time to time ap- will, within 28 point to deliver out the licences as aforesaid, is and are hereby tale, deliver, days after each authorised and impowered to take, that he will, within twenty- at the faid of eight days after each and every fale by way of auction, deliver, fice, a particu at the chief office of excife in London, to the perfon or perfons lar account who shall be appointed by the commifioners of excife to receive the fame, an exact and particular account in writing of the total amount of the money bid at each fale, and of the feveral articles, lots, or parcels, which thall have been there fold; and the price of each and every fuch article, lot, or parcel; and at the fame time make payment of all fuch fum and fums of money as shall be due and payable to his Majesty, in pursuance VOL. XXXII. X of thereof, &c. |