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CA P. LV.

An aft for enlarging the times appointed for the meetings of commissioners or trustees for putting in execution certain afts of this session of parliament.

WHEREAS certain acls may have heen made and passed in Preamble. this present session of parliaments appointing the firfl meeting* of the commissioners or trustees for putting such afts in execution upon certain days, which have elapsed before, or happened upon, the respective days of passing such afts^ and doubts may arise, ivhether in such cafes the commissioners or trustees appointed in and by such afts are author fed to meet and carry such afts 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 consent of the lords spiritual and temporal, and commons, in this present parliament assembled, and by the v authority of the same, That in case any act or acts of parlia- If the comment hath or have passed during this present session of parlia- TM^°"Se!jS or ment, and the commissioners or trustees for putting such actor pointed acts in execution shall not have met and holden their first meet- execute any ings on the respective days appointed by such acts respectively, act of this or (hall have met and holden any meetings without sufficient ^have^met authority so to do, it (hall and may be lawful for such commis- astbeTeh^aplioners or trustees, or such number of them as by such acts are pointed, &c. authorised to meet and to put such acts in execution, to meet they may meet and proceed in the execution of such acts respectively, on or t^d^fort before the day fortnight next after the end of this present session nJghnnext ~ of parliament; and all such meetings so had, shall and are after the end hereby declared to be as good, valid, and effectual, to all in- of this feiBocu tents and purposes whatsoever, as if the commissioners or trustees had met and proceeded to put such acts in execution on the days appointed in and by such respective acts, 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 aforesaid; and all acts, matters, and things, which shall be done by such commissioners or trustees in the execution of such acts respectively, shall be as valid and effectual in ail respects, and to all intents and purposes whatsoever, 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 aforesaid.

CAP- LVI.

An aft for altering, amending, and enforcing, so much of an aft, made in the seventeenth year of the reign of his present Majesty, intituled, An act for granting to his Majesty certain duties on licences to be taken out by all persons acting as auctioneers;

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and certain rates and duties, on all lands, houses, goods, _and other things* fold by auction; and upon indentures, leases, bonds, deeds, and other instruments; as relates to the method of granting licences to. auctioneers, and to the collecting the dutm on eflates and goods fold by auction.

Preamble. ^ E R E A S, by "an ad, made in the seventeenth year of the

VV reign of his present Majesty, intituled, An act for granting 17 Geo. to his Majesty certain duties on licences to be taken out by all cap. 50, re- persons acting as auctioneers; and certain rates and duties cited, on au ]an(js> houses, goods, and other things, fold by auction;

and upon indentures, leases, bonds, deeds, and other instruments; certain duties were imposed on all licences to he taken out by persons felling estates, goods and chattels, by auction, and on the pur chafe-money of the things jo fold: and whereas the powers, rules, and regulations, therein prescribed for asertaining, securing, and collecting, the said duties^ aid for preventing frauds therein, have been found inejfettual to secure the payment thereof; and the said duties have, by reajon of various frauds and evasions, been greatly decreased or withheld; for remedy thereof, and for the better securing the payment of the said duties, be it enacted by the ■ King's most excellent majesty, by and with the advice and consent of the lords spiritual and temporal, and commons, in this present parliament assembled, and by the authority of the same* Part of thesaid That, from and aster the fifth day of July, one thousand seven repealed, hundred and seventy-nine, the several powers, rules, regulations, and provisions, by the said act given and directed, for granting licences to auctioneers, and for collecting and managing, the duties by the said act imposed on licences to be granted to persons selling by auction, and on the purchase-money of the estates,' goods, and effects so sold, (hall cease and determine, and be no longer used, except in all cases relating to the recovery of any arrears which may at that time remain unpaid of the said duties, or to any penalty or forfeiture which mall have been incurred upon, or at any time before, the said fifth day of July, one thousand seven hundred and seventy-nine, any thing herein contained to the contrary notwithstanding. The duty II. And ivhereas, by the said recited acl, it is, amongst other

granted by things, enatied, That, from and after the twenty-ninth day 0/SepofV^inThe tember, one thousand seven hundred and seventy-seven, there shall be pound out of raised, levied, collected, and paid, in such manner as in the said aft the purchase- is mentioned, to and for the use of his Majesty, his heirs and fucmoney ot ceffors, the sum of sixpence for every twenty shillings, out of the 'P weis* re purchase-money arising by sale at auction os all plate and jewels: and pealed i * whereas the said duty of sixpence in every twenty 'shillings, out of the 'purchase money of the said goods, has been found to prevent, in a

great measure, the sale of the said goods by auction, to the prejudice of the revenue intended to be raised by the said acl be it therefore enacted by the authority aforesaid, That, from and after the said fifth day ox July, one thousand seven hundred and seventynine, tbe rz\d dutv ^ ^epence in every twenty fallings, out

of of the purchase-money of the said goods> shall be, and the same is hereby repealed; and that the sum of three-pence for every twenty shillings, out of the purchase-money arising by saie at auction of all plate and jewels, (hall be railed, levied,-and.a duty of and collected, to and for the use of his Majesty, his heirs and ^^"a substw successors; the said duty to be paid, accounted for, recoveied, tuttdinstead and applied in such and the like manner as the other rates and theieof. duties, granted by the said recited act upon sales by auction, are directed to be paid, accounted for, recovered, and applied; any thing therein, or in this present act, contained to the contrary notwithstanding.

III. And, for the better preventing the like frauds, and for No-person to the more effectual securing the payment of the duties by rhe fell estates, said act imposed, be it further enacted bv the authority afore- goods &c. as said, That, from and after the said-firth day of July, one ^t^ctl0neer> thousand seven hundred and seventy-nine, no person whatever, having taken riot already licensed according to the said act, who now, or at out a licence, any time or times hereafter doth or mall excercise the trade or business of an auctioneer, or feller by commission, at any sale of any estate, goods, or effects whatsoever, by outcry, knocking down of hammer, by candle, by lot, by parcel, or by any other mode of sale at auction, or whereby the highest bidder is deemed to be the purchaser, or who shall act in such capacity, shall presume to deal in, vend, or sell, any estate, goods, or effects whatsoever, by publick sale or otherwise, by way of auction as aforesaid, in any manner whatsoever, without first: taking out a licence," in manner herein after mentioned, before he, file, or they-shall so put up to sale, or sell, any such estate, goods, or effects, by public sale, by way of auction, as aforesaid; and in which licence shall be set forth the true name and real place of abode of the person or persons taking out the fame;, for which he, she, or they shall immediately, upon taking out thereof, pay down for each and every licence, so to be taken out from time to, time, the several sums of twenty shillings and five shillings, by the said act granted, over and besides any other duties or payments to which such person or persons may be liable for trading in, vending, or selling, any gold or silver plate, or otherwise, in manner following; that is to fay, If such Where Itlicences be taken out within the limits of the chief office 0f cences fha(1!be excise in London, then such licences, whether they be granted En^landVir* for felling by way of auction within the said limits, or in any Wales j other part of England or Wales ^ shall be granted under the hands and seals of two or more of his Majesty's commissioners for the duties of excise for the time being, or of such person or persons as the commissioners of excise (hall from time to time appoint for that purpose, and the said respective duties (hall be paid at the said chief office of excise in London; but if the licence for selling by auction, in the parts of England and Wales, not within the said limits, shall be taken out without the limits aforesaid, then such licences shall be granted under the hands and seals of the several collectors and supervisors of excise within

their

their respective collections and districts, and the said duty of live shillings, by the said act imposed, shall be paid for the same to the collector of excise who shall grant and deliver rhe same: and where for and in case such licences shall be taken out within the limits of Scotland. tjie chief office of excise in Scotland, such licences shall be granted under the hands and seals of two or more of his Majesty's commissioners of excise in Scotland for the time being, or of such person or persons as the commissioners of excise in Scotland (hall appoint for that purpose, and the duty of five shillings, by the said act imposed for the same, shall be paid at the chief office of excise in Scotland, in the same manner as isherein-before described in regard to the licences to be taken out within the limits of the chief office of excise in London, but if such licences shall be taken out in any part of Scotland, not within the limits of the chief office of excise in Scotland, then such licences shall be granted under the hands and seals of the several collectors and supervisors of excise in Scotland, within their respective collections and districts, and the said duty by the said act imposed for the same, shall be paid, by each and every person and persons so taking out such licences, to the collector of excise who shall so grant and deliver the same; and such respective commissioners of excise, and the persons so to be appointed, as aforesaid, by them respectively, and also such collectors are hereby respectively authorised and required to grant and deliver such licences to the persons who (hall 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 And be it further enacted by the authority aforesaid,,

renewed an- That every person or persons already licensed, or who, after nually, the said fifth day of July, one thousand seven hundred and

seventy-nine, shall take out any such licence as aforesaid, is, and are hereby required to take out a fresh licence, ten days at least before the expiration of twelve calendar months after taking out the first licence, before he, she, or they do presume to vend or sell, by way of auction, as aforesaid, and in the same manner to renew every such licence-from year to year, paying down the like sum of twenty shillings, or rive shillings, respectively, by the said act imposed for each and every new or renewed licence, Penalty on at P^ace an^ at tne times before-mentioned: and if any perseliing goods, son or persons not already licensed as aforesaid, shall presume &c. by auction or offer to rend or sell by way of auction as aforesaid, without without ali- £rft taking out such licence, or without renewing the same outdu'lTre- yearly in manner as aforesaid, such person or persons shall, if newing the- the offence shall be committed within the limits of the chief fame, office of excise in London, forfeit and lose, for every such offence,

the sum of one hundred pounds; and if such offence shall be committed in any place without the said limits, then such person or persons shall, for every such offence, forfeit and lose the sum of fifty pounds. The several V. And whereas*, by the said recited aft, a rate of duty of'threeduties of j d. pence is to be raised, levied, collected, and paid, for every twenty and ed. m the jfijjfingS 0f the pur chafe-money arising by sale at auRionos any interest, in possession or reversion, in any freeholds copyhold, or leasehold lands, ed by the sortenements, houses, or hereditaments, and of any annuities or sums ^ jner act, are to money charged thereon, and of any utensils in husbandry and farming vrovoruon for Jlock, sips, and vessels, and of any reversionary interests in the any greater or publick funds, and the sum ofsixpence for every twenty shillings out ofteCs sum, the purchase-money arising by sale at auction of all fixtures, furniture, plate, jewels, pictures, books, horses and carriages, and all other goods and chattels whatsoever; and whereas it may be doubted whether the said respective rates and duties so imported as aforesaid, are payable for any part of such purchase-money not amounting to she sum of twenty shillings: Now, to obviate all such doubts, it is hereby enacted and declared by the authority aforesaid, That the said respective rates and duties of three-pence and sixpence so imposed, as aforesaid, was intended to be charged, and is hereby declared to be charged and chargeable, for every twenty (hillings of the said purchase-money, and in proportion/for any greater or lesser sum of the purchase-money arising or to arise by sales at auction.

VL And be it further enacted by the authority aforesaid, After July 5, That, from and after the said fifth day of July, one thousand ,779> t!ie . seven hundred and seventy-nine, the said respective pates and t/eTftaJlbe a duties of three-pence and sixpence by the said act imposed, shall charge upon be* and are hereby declared to be, a charge upon every auctio- the auctioneer neer or seller by commission, immediately from and after the immediately knocking down of the hammer or other closing of the bidding, fn^rJht^f0^" at every sale by way of auction, and that the rates and-duties safe.° ^ ^ so charged shall be paid, by every such auctioneer or seller by commission, in manner, and at the times hereinafter mentioned.

VII. And be it further enacted by the authority aforesaid, Every auctio. That, from and after the said fifth day of July, one thousand neer within seven hundred and seventy-nine, every person not already H -^ ^"^1°^ censed, acting as auctioneer as aforesaid, at any publick sale or officem'tonauction within the limits of the chief office of excise in London, don, when be* shall, at the time of receiving the licence, give security by bond takes cut his to his Majesty, his heirs and successors, in the sum of two }icfnce> hundred pounds, with two or more lumcient sureties, which Majesty, \n security the commissioners for the duty of excise for the time *0o/. with su^ being, or any two or more of them, or such person or persons reties, that he as the said commissioners of excise shall from time to time ap- w^thin.2$ point to deliver out the licences as aforesaid, is and are hereby denver^ authorised and impowered to take, that he will, within twenty- at the said ofeight days asrer each and every sale by way of auction, deliver,, sice, a particuat the chief office of excise in London, to the person or persons acc<?unt who (hall be appointed by the cornmi^ioners of excise to re- tnereo *&c# ceive the same, an exact and particular account in writing of the total amount of the money bid at each sale, and of the several articles, lots, or parcels, which shall have been there soldi and the price of each and every such article, lot, or parcel; and at the fame time make payment of all such sum and sums of jnoney as shall be due and payable to his Majesty, in pursuance

Vol. XXXII. 'X of

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