LLOYD LOWNDES, ESQUIRE, GOVERNOR. 377

and property 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-part-
ners (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 respec-
tively sold; that I have examined the entries of all sales men-
tioned in said account in the books kept by me for that pur-
pose, 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 Balti-
more 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, un-
less the oath herein provided is made and annexed to such ac-
count or return of sales; and the auctioneer refusing or neglect-
ing to make and to annex such oath shall be liable to be pro-
ceeded against as if he had not made and rendered any account
or return of sales as required by law.

268. If any auctioneer shall refuse or neglect to transmit
to the State Treasurer a duplicate of the record of his recog-
nizance as before required, or shall neglect or refuse to render
an account cf sales to the Comptroller of the City of Balti-
more 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 limited for rendering such ac-
count or transmitting such duplicates as provided in section
266, or shall refuse or neglect to pay over to the Comp-
troller of the City the money or moneys due from him to
the State for duties, according to law, within thirty days after,
rendering such account, he shall, in and for each and every such
case of refusal or neglect, be deemed guilty of a misdemeanor,
and shall be subject to presentment and indictment in the Crim-