and four, one hundred and five, one hundred and
seventeen, one hundred and eighteen, one hundred
and nineteen, one hundred and twenty, one hundred
and twenty-one, one hundred and twenty-four, one
hundred and twenty-seven, one hundred and twenty-
eight and one hundred and twenty-nine, of article
-four of the Code of Public Local Laws, title "Balti-
more City," sub-title " Auctions," be and the same
are hereby repealed, amended and re-enacted so as
to read as follows:
SEC. 86. All real estate and vessels, all wines and
ardent spirits, foreign and domestic, all goods, wares,
'merchandise and effects imported from any place
beyond the Cape of Good Hope, all stock of banks
'or other incorporated institutions, State or city loans,
goods and effects of deceased persons or insolvent
debtors, or property sold under an order or decree
'of any court at the rate of fifty cents on every hundred dollars; and raw cotton and provisions, coffee,
tea, sugar and molasses, foreign and domestic, at the
rate of ten cents on every hundred dollars, except in
cases where an auctioneer shall have taken out a
special license, at the rate of seventy-five dollars per
annum, to sell at public auction stocks of banks, or
other incorporated institutions, State or city loans,
when, and in which event, but not otherwise, no
auction duties upon such securities shall be paid by
the auctioneer who has taken out such special li-
cense.
SEC. 87. All other goods, wares, merchandise and
effects which are the production of any foreign coun-
try, all domestic manufactures, and all goods, wares,
merchandise and effects, and property of what kind
soever not enumerated above, at the rate of seventy-
jive cents on every hundred dollars, save and ex-
cepting that class of goods known as groceries and
dry goods, including carpets, boots and shoes, which
shall only be subject to a duty of ten cents on every
hundred dollars.
SEC. 95. Any auctioneer paying the license fee,
and executing the bond prescribed in the last afore-
going section, may make sales of every description
|
Amended
and re-en-
acted.
Rate of tax
on sales by
auction.
Special
license.
Foreign
goods.
|
