Auctioneers.

No property except that of the Crown, that sold by authority of justice or through confiscation, on account of a dissolution of community, or belonging to any church or for a religious purpose, or any bazaar for a religious or charitable object, or in payment of municipal taxes, or sold by an inhabitant of a rural district on occasion of removal and goods of minors under licitation, may be sold by auction by any one not a licensed auctioneer. All sales by an auctioneer are subject to a duty of 1 p.c., which he collects from the seller (unless the condition of the sale be that the buyer pays), and hands over to the Inspector under penalty of $29 per day for neglect. Sales of insolvent stocks are liable to the duty though not made by a licensed auctioneer. For sale without license of articles not excepted, a person incurs a fine of $200 to $400. He must also pay over the duty under penalty of $20 per day. The duty and penalty are recoverable by the same action, and the party is liable to imprisonment for 1 to 3 mos. in default of payment. A licensed auctioneer must keep a book of all sales in form prescribed by the Prov. Treas., under penalty of $20, and must give access to it to the Inspector or person authorized by the Treasurer under penalty of $50. He must make a return under oath of all his sales and pay over the duties, in the first 10 days of February, May, August and November. The Inspector may administer the oath, and may question the party making it concerning the contents of the return, the answers to be given under oath. The license of a defaulter is forfeited, and after notice thereof in the Official Gazette becomes void. No new license can issue to such person till arrears are paid.