ART. 4.] AUCTIONS. 327

1872, ch. 249.

109. The auctioneer making such returns, at the time of
making the same shall take before some justice of the peace, or
judge of a court of record, the following oath: " I, ——, do sol-
emnly and sincerely swear that the account now exhibited by me,
and to which I have subscribed my name, contains a just and
true account of all the goods, wares and merchandise, and prop-
erty of every kind, sold or struck off by me at public sale, or
sold at private sale, on the days of my public auctions, or sold or
struck off as aforesaid by my co-partner or co-partners, (if any
there be,) or by others in my name, or under my direction, and
in my actual and bona fide employment, (as the case may be,)
and the days upon which the same were respectively sold; that I
have examined the entries of all sales mentioned in said account
in the books kept by me for that purpose, and I fully believe this
account to be correct; and further, that I have, during the time
mentioned, conformed in all things to the provisions of the law
relating to auctions in Baltimore city, according to the best of
my knowledge and belief, so help me God." And he shall cause
a certificate of the fact that he has taken such oath, duly signed
by said justice or said judge, and a certificate of the clerk of the
superior court of Baltimore city, of the official character of said
justice when signed by him, to be annexed to said return; and no
account or return of sales, as provided to be made and rendered
in the preceding section, shall be deemed or held to be " a true
and particular account," within the meaning of said preceding
section, unless the oath herein provided is made and annexed to
such account or return of sales; and the auctioneer refusing or
neglecting to make and to annex such oath shall be liable to be
proceeded against as if he had not made and rendered any
account or return of sales as required by law.

Ibid.

110. If any auctioneer shall refuse or neglect to transmit to
the State treasurer a duplicate of the record of his recognizance
as before required, or shall neglect or refuse to render an account
of sales to the comptroller of the city of Baltimore quarter-yearly,
or shall refuse or neglect to transmit a duplicate copy of such
account to the comptroller of the State, within the time or times