Penalty. Where Sale does not take place, Notice given, and Declaration made. Clerk on his behalf, in which Catalogue fhall be particularly espreffed and fet forth the particular Place where and the Day and Hour when fuch Auction is to begin, and every Article, Lot, Parcel and Thing intended to be fold at fuch Auction; and every Perfon who fhall exercife the Trade or Business of an Auctioneer in any other Part of Ireland than the District of the Excife Office of Dublin, fhall before the Commencement of any Sale by way of Auction, deliver or caufe to be delivered at the Office of the Collector of Excife of the District in which fuch Sale is intended to be had, a written or printed Catalogue figned by fuch Auctioneer, or by his known Clerk on his behalf, in which Catalogue fhall be particularly expreffed and fet forth the particular Place where and the Day and Hour when fuch Auction is to begin, and every Article, Lot, Parcel and Thing intended to be fold at fuch Auction; and if any Auctioneer shall fell or put up to fale any Eftate, Goods, Chattels or Effects, by way of Auction, without delivering or causing to be delivered any of the Catalogues hereinbefore required to be delivered, or fhall at any fuch Sale fell or put up to fale any Eftate, Goods, Chattels or Effects not particularly expreffed or fet forth in fuch Catalogue, every fuch Auctioneer fhall, for every fuch Offence, forfeit the Sum of Fifty Pounds. XIV. And be it further enacted, That in every cafe where a Sale fhall not take place or be opened or begun on the Day specified in any Catalogue delivered by any Auctioneer in purfuance of this A&, every Auctioneer who fhall have delivered or caused to be delivered any fuch Catalogue for a Sale by Auction within the District of the Excife Office of Dublin, fhall within Twenty eight Days after the Day specified in fuch Catalogue as the particular Day when fuch Sale by Auction was to begin, deliver or caufe to be delivered at the Office of the Examinator of Auction Duty in Dublin, and alfo at the Office of the Collector of Excife of the faid District, a Declaration in Writing or in Print, figned by fuch Auctioneer, or by his known Clerk on his behalf, fetting forth, that no Sale whatever by way of Auction took place, or was any way opened or begun under fuch Catalogue, and fuch Auctioneer or his known Clerk thall make Oath to the Truth of fuch Declaration before the said Examinator of Auction Duty or Collector, which Oath fuch Officers are hereby refpectively authorized, empowered and required to adminifter without Fee or Reward; and that every Auctioneer who fhall have delivered or caufed to have been delivered any Catalogue in any other Part of Ireland, fhall within Twenty eight Days after the Day fpecified in fuch Catalogue as the particular Day when fuch Sale by Auction was to begin, deliver or caufe to be delivered at the Office of Excife of the Diftrict in which fuch Sale had been or was intended to be held, a like Declaration in Writing or in Print, figned as aforefaid, that no Sale whatever by way of Auction took place, or was any way opened or begun under fuch Catalogue in like manner as is hereinbefore required with refpect to Perfons felling by Auction within the District of the Excife Office of Dublin, to be verified on Oath by the faid Auctioneer, or his known Clerk, before the Collector of Excife, or before any Sub Commiffioner of Inland Excife and Taxes for the District in which fuch Sale had been or was intended to be held; which Oath fuch Collector or Sub Commiffioner refpectively is hereby authorized to adminifter; and every Auctioneer Auctioneer who fhall neglect to make and deliver or caufe to be made Auctioneer and delivered fuch Declaration verified by Affidavit as aforefaid, neglecting. fhall forfeit for every such Offence the Sum of Fifty Pounds. count of Sales at Penalty. XV. And be it enacted, That every Auctioneer felling by Auction Auctioneer to within the District of the Excife Office of Dublin, fhall and he is hereby deliver an Acrequired, within Twenty eight Days after the Commencement of any Auction on Sale by way of Auction to deliver or caufe to be delivered at the Oath. Office of the Examinator of Auction Duty in Dublin, and alfo at the Office of the Collector of Excife of the said District, an exact, true and particular Account in Writing of the feveral Articles, Lots or Parcels contained in the Catalogue fo as aforefaid delivered, specifying in the faid Account which of the faid Articles, Lots or Parcels fhall have been there fold, and the Price of every fuch Article, Lot or Parcel, and the total Amount of the Purchase Money of each Sale, and also specifying which of the faid Articles, Lots or Parcels fhall not have been then fold; and every fuch Auctioneer or his known Clerk, fhall at the fame time make Oath to the Truth of fuch Account before the Examinator of Auction Duty in Dublin, which Oath fuch Officer is hereby authorized, empowered and required to adminifter, without Fee or Reward; and if any Article, Improper ReLot or Parcel returned in fuch Account as not having been fold, turns. fhall really have been fold at the time of fuch Account being delivered, every fuch Auctioneer fhall for every fuch Article, Lot or Parcel, forfeit the Sum of One hundred Pounds; and every Penalty. Auctioneer felling by Auction in any other Part of Ireland, shall and he is hereby required in like manner, within Twenty eight Days after the Commencement of any Sale by way of Auction by him held, to deliver to the Collector of Excife of the District in which fuch Sale fhall be held, an exact, true and particular Account in Writing of the feveral Articles, Lots or Parcels contained in the Catalogue fo as aforefaid delivered, specifying in the faid Account which of the faid Articles, Lots or Parcels fhall have been there fold, and the Price of every fuch Article, Lot and Parcel, and the total Amount of the Purchase Money of each Sale, and alfo fpecifying which of the faid Articles, Lots or Parcels fhall not have been then fold; and every fuch Auctioneer, or his known Clerk, fhall make Oath to the Truth of every fuch laft mentioned Account before the faid Collector of Excife, or before any Sub Commiffioner of Inland Excife and Taxes for fuch District, which Oath fuch Collector or Sub Commiffioner is hereby respectively authorized, empowered and required to adminifter without Fee or Reward; and if any Article, Lot or Parcel returned in fuch Account as not having been fold fhall have really been fold at the time of fuch Account being delivered, every Auctioneer shall for every fuch Article, Lot or Parcel, forfeit the Sum of One hundred Pounds; and any Auctioneer Penalty. who fhall neglect or omit to deliver fuch refpective Accounts at the respective Times and Places, and to the Perfons, and verified in manner hereinbefore prescribed, fhall, for every fuch Neglect or Omiffion, forfeit the Sum of One hundred Pounds. XVI. And be it further enacted, That every Auctioneer fhall be charged and chargeable with, and fhall pay the Auction Duty payable to His Majefty, his Heirs or Succeffors, on every Sale, at the time when every fuch Account of fuch Sale, and the Money produced thereby, fhall have been or ought to have been delivered, upon Penalty. Duty paid on delivering Ac count of Sale. Penalty. Where Goods fold by Sample, Auctioneer not knowing Quan tity, Proprietor to deliver Ac count. Penalty. Errors in rectified. upon Pain of forfeiting the Sum of Twenty Pounds for Default of Payment at the time aforefaid, together with a Sum equal to Double the Duty chargeable on fuch Sale. XVII. And be it further enacted, That if upon the Trial of any Information against any Auctioneer for any Offence against this Act, any Queftion fhall arife, whether any Sale by Auction, or whether any Article, Lot or Parcel fold at any Sale, and for and in refpect of which fuch Information fhall be filed, was exempt from the Auction Duty, the Proof that fuch Sale, or that fuch Article, Lot or Parcel (as the cafe may be), was exempt from the Auction Duty, and of the circumftances of fuch Exemption, fhall lie on every fuch Auctioneer, and not on the Officer profecuting fuch Information. XVIII. And be it further enacted, That where any Goods, Chattels or Effects, fold by Auction, shall have been fold by Sample or otherwife, fo that the Auctioneer cannot afcertain the Quantity actually fold, and where fuch Sale fhall have taken place within the District of the Excife Office of Dublin, the Proprietor of such Goods, or fome Agent or Perfon authorized on his behalf, fhall, within Twenty one Days after the Commencement of fuch Sale, deliver to the Examinator of the Auction Duty in Dublin, and alfo to the Collector of Excife for the faid Diftrict, upon Oath of fuch Proprietor or Agent, which Oath may be administered by fuch Officers refpectively, an exact Account of the Quantity of fuch Goods, and the Sum of Money produced by the Sale thereof; and where fuch Sale fhall have taken place in any other Part of Ireland, fuch Proprietor or his Agent fhall, within the faid Space of Twenty one Days, deliver a like Account to the Collector of the District in which fuch Sale fhall have taken place, upon Oath of fuch Proprietor or Agent, which Oath may be administered by such Collector; and fuch Proprietor or his Agent fhall alfo in all cafes, within the faid Space of Twenty one Days after the Commencement of fuch Sale, furnish the Auctioneer with a true Copy of fuch Account; and if fuch Proprietor or his Agent fhall neglect to deliver fuch Account, or Copies thereof, to the Officers hereinbefore mentioned, and to the Auctioneer, in manner aforefaid, within the faid Space of Twenty one Days, every fuch Proprietor or his Agent fo neglecting fhall forfeit the Sum of One hundred Pounds for every fuch Offence. XIX. And be it further enacted, That in cafe any Error fhall charging Duty be discovered in any Charge of Duty against any Auctioneer, by charging fuch Auctioneer with a greater Amount of Duty than ought to have been charged against fuch Auctioneer, it fhall and may be lawful for him to make his Complaint within Six Calendar Months next after the Error fhall have been difcovered, before the faid Commiffioners of Inland Excife and Taxes, who are hereby authorized and required to hear and determine fuch Complaint, and upon Proof thereof to relieve the Party fo complaining of fo much of the Duty as fhall appear to have been overcharged; and if fuch Duty fhall have been paid, it fhall and may be lawful for the faid Commiffioners to repay the fame; and in cafe it shall be difcovered that any Error has been committed by charging any Auctioneer with a lefs Amount of Duty than ought to have been charged, it shall and may be lawful for the Examinator of the Auction Duty, Duty, and he is hereby required to rectify the fame as fpeedily not be made out to Eftate or Effects fold. XX. And be it further enacted, That if any Sale by Auction of Duty repaid in any Eftate, Goods, Chattels or Effects fhall be rendered void by cafe Title canreafon that the Perfon for whofe Benefit the fame was fold had no Title to the fame, or no Right to difpofe thereof, then and in every fuch cafe it fhall and may be lawful for the Auctioneer chargeable with, or who fhall have paid the Duty on the Things fo fold, or for the Perfon for whofe Benefit the fame was fold, in cafe fuch Sale was held in the District of the Excife Office of Dublin, to lay a Complaint before the Commiffioners of Inland Excife and Taxes in Ireland; and the faid Commiffioners, or any Three of them, upon fuch Complaint to them made by or on behalf of fuch Auctioneer, or by or on behalf of the Perfon for whofe Benefit the fame was fold, shall and they are hereby authorized and required to hear and determine upon Oath all fuch Complaints, and examine the Witneffes produced before them by the Parties, and thereupon or upon other due Proof to relieve the Party fo complaining, and thereupon to repay the Duty in cafe the fame fhall have been paid in refpect of the Eftate, Goods, Chattels or Effects, the Sale of which fhall be rendered void; and in cafe fuch Sale was held in any other Part of Ireland, then fuch Complaint fhall and may be laid before the Sub Commiffioners of Inland Excife and Taxes in and for the District in which fuch Sale was held who fhall and may and they are hereby authorized to hear and determine the fame upon Oath, and to examine Witneffes, and thereupon and upon other due Proof to report to the Commiffioners of Inland Excife and Taxes whether fuch Sub Commiffioners are of Opinion that the Party complaining ought to be relieved or not; and it fhall be lawful for the faid Commiffioners to make fuch Order for relieving fuch Party and repaying the Duty as to them fhall feem fit, and fuch Duty fhall be repaid upon the Order of the faid Commiffioners, or any Three of them accordingly. XXI. Provided always, and be it enacted, That fuch Complaint Limitation of fhall be made within Twelve Calendar Months after fuch Sale, if the time for making Sale fhall be rendered void as aforefaid within that time; or if the Complaint. Sale fhall not be rendered void as aforefaid within that time, then fuch When Owner becomes Purchafer at Sale, fuch Complaint fhall be made within Three Months after the Discovery of the Perfon for whofe Benefit any fuch Eftate, Goods, Chattels or Effects was or were fold, having no Title to the fame, or no Right to difpofe thereof; and no fuch Complaint fhall be made, or any Relief given thereupon, unlefs fuch Complaint fhall have been made within the time hereinbefore in that behalf prescribed, nor in any cafe after the Expiration of Three Years. XXII. And be it further enacted, That in all cafes where the real Owner of any Estate, Goods, Chattels or Effects put up to fale an Allowance of by way of Auction in Ireland fhall become the Purchaser by Duty made. means of his own Bidding, or the Bidding of any Perfon on his behalf or for his Ufe, at fuch Sale without Fraud or Collufion, then and in every fuch cafe it fhall and may be lawful for the Examina tor of Auction Duty in Dublin, or the Collector of Excife in the District in which fuch Sale fhall be held, and they are refpectively authorized and empowered to make an Allowance to the Owner of fuch Eftate, Goods, Chattels or Effects, of the Duties arifing under any Act or Acts in force in Ireland, upon fuch Bidding or Sale; provided that Notice in Writing, figned by the Owner and the Perfon intended to be the Bidder, that fuch Bidder is appointed by or on behalf of fuch Owner to bid at the Sale for the Ufe and Behoof of fuch Owner, fhall have been given to the Auctioneer before fuch Bidding, and that the Delivery of fuch Notice fhall be verified by the Oath of fuch Auctioneer, as alfo the Fairness and Reality of the Tranfaction to the best of his Knowledge and Belief. Notice given of Penalty. XXIII. And be it further enacted, That every Auctioneer who fhall fell by Auction any Goods diftrained for Nonpayment of Rent, fhall, Two Days previous to the Sale of fuch Goods, in cafe fuch Goods fhall have been distrained within the District of the Excife Office of Dublin, deliver to the Examinator of Auction Duty in Dublin, and alfo to the Collector of Excife of the faid Diftrict, a Notice in Writing, specifying the particular Day when and Place where fuch Goods are intended to be fold; and shall alfo, within Twenty eight Days after the Day specified for fuch Sale to commence, deliver or caufe to be delivered at the Office of the faid Examinator, and alfo at the Office of the faid Collector of Excife an exact and true Account of every Article for Thing fold at fuch Sale, with the Amount of the whole Sum for which fuch Articles fold; and in cafe fuch Goods fhall have been diftrained in any other Part of Ireland, then fuch Auctioneer fhall deliver a like Notice and Account refpectively, within the refpective times aforefaid, to the Collector of Excife of the District within which fuch Goods fhall have been diftrained, and the Landlord or other Perfon on whose Account the Distress shall be made shall, at the Foot of every fuch Account, certify the exact Sum due for the Rent in refpect of which fuch Goods fhall have been diftrained, and that fuch Goods were really and bona fide diftrained for fuch Rent; and if any fuch Auctioneer shall neglect to deliver any fuch Notice or Account in manner and to the refpective Officers herein directed, fuch Auctioneer shall forfeit for every fuch Offence the Sum of Twenty Pounds; and if any Landlord or other Perfon fhall give any false Certificate of any of the Particulars aforefaid, contrary to the true Intent and Meaning of this Act, then and in |