1846.

LAWS OF MARYLAND.

CHAP. 288.

property whatever, which shall at any time be exposed
to sale by public action within the city of Baltimore, with
the exceptions mentioned in the second section of this act,
shall be subject each and every time they or any of them
shall be struck off, to duties at the following rates, namely:
all real estate and vessels, all wines and ardent spirits,
foreign or domestic, all goods, wares, merchandise and
effects imported from any place beyond the Cape of Good
Hope, coffee, tea, sugar, and molasses, foreign or domes-
tic, all stocks of banks or other incorporated institutions,
State or city loans, goods and effects of deceased per-
sons or insolvent debtors, or property under an order or
decree of any court, at the rate of fifty cents on every
one hundred dollars; all other goods, wares, merchan-
dise 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, nor included in the ex-
ceptions in the second section of this act, at the rate of
seventy-five cents on every one hundred dollars; and the
duties shall be calculated on the sums for which the pro-
perty or goods so exposed to sale shall he respectively
struck off, and shall in all cases be paid by the person
making the sale.

Free from du-

ty.

SEC. 2. And be it enacted, That all goods and other
property belonging to this State, or the United States, or
which shall be seized by any public officer for or on ac-
count of any forfeiture or penalty, or taken in execution,
and all goods distrained for rent, utensils of husbandry,
and all articles of the growth and produce of this State,
shall in no wise be subject to, but are hereby exempted
and declared free from the duties aforesaid, and may bo
sold by any person in any part of the State, out of the
limits of the city of Baltimore.

Struck off to
the highest
bidder.

SEC. 3. And be it enacted, That goods or property
of what kind soever sold by auction, 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 said goods or property

shall be subject to the s^me duties as if stuck 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.

Duties as spe-
cified.

SEC. 4. And be it enacted, That the same duties spe-
cified in the first section of this act, shall be chargeable
on all goods, wares, merchandise or other property sold
by any auctioneer at public sale on the day of his public
auction.