LLOYD LOWNDES, ESQUIRE, GOVERNOR. 369

otherwise, no auction duties upon such securities shall be paid
by the auctioneer who has taken out such special license.

234. All other goods, wares, merchandise and effects which
are the production of any foreign country, all domestic manu-
factures, 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.

235. 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.

236. No duties shall be chargeable upon any goods, wares,
merchandise or other property sold by any auctioneer at pri-
vate sale on the days of his public auction, or unless the same
be part of what was offered for sale at said public auction or
was advertised to be sold thereat.

237. Xhe duty imposed on all sales of lands, tenements
and hereditaments, or of any interest therein, at public auction
in the City of Baltimore, shall be a lien on the said property
when sold as aforesaid.

238. Every purchaser of lands, tenements or heredita-
ments, or of any interest therein, purchased at public auction in
the City of Baltimore, shall be bound to pay the auction duty
on such sale and be entitled to claim the said payment as a
credit on his purchase as aforesaid.

239. All goods and property, of what kind soever, shall in
all cases be struck off to the highest bidder; and where the
auctioneer or owner, or any person employed by them or either
of them, shall be such bidder, the goods or property shall be
subject to the same duties as if struck off to any other person;
but this section shall not be construed to render valid any sale
that would otherwise be deemed fraudulent and void.
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