318 CITY OF BALTIMORE. [ART. 4.

all goods distrained for rent, utensils of husbandry, and all
articles of the growth or produce of this State,) which shall at
any time be exposed to sale by public auction within the city of
Baltimore, shall be subject, each and every time they or any of
them shall be struck off, to duties, at the following rates:

1872, ch. 249. 1872, ch. 263.

75. 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 hare 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
Las taken out such special license.

1873, ch. 249.

76. All other goods, wares, merchandise and effects which are
the production of any foreign country, all domestic manufactures,
and all goods, wares, merchandise and'effects, and property of
what kind soever not enumerated above, at the rate of seventy-
five cents on every hundred dollars, save and excepting 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.

P. L. L., (1860,) art. 4, sec. 88.

77. The duties shall be calculated on the sums for which the
property or goods so exposed to sale shall be respectively struck
off, and shall in all cases be paid by the person making the sale.