owner and the person intended to be the bidder, of the latter being appointed by the former, and having agreed accordingly to bid at the sale for the use and behoof of the seller, and provided such notice be verified by the oath of the auctioneer, as also the fairness and reality of the said transaction to the best of his knowledge and belief.

But by 28 Geo. III. c. 37. s. 20, it is enacted, that no such allowance shall be made, unless notice in writing, signed by the owner and the person intended to be the bidder, of the latter being appointed by the former, and having agreed accordingly to bid at the sale for the use and behoof of the seller, shall have been given to such auctioneer before such bidding, nor unless such delivery of such notice shall be verified upon the oath of the auctioneer, as also the fairness of the transaction to the best of his knowledge.

And by the 42 Geo. III. c. 93. s. 1, after reciting, that divers estates, goods, and effects, had been put up to sale by way of auction, and had been bought in for the respective owners, either by the biddings of the agents of such owners, or by the biddings of persons under notices in writing, not signed by the several owners themselves, but signed by the agents of such owners, and also by such persons intended to be the bidders, of the latter being appointed by the agents of such owners,

• For form of notice, see Appendix, 232.

.

and having agreed accordingly to bid at such respective sales for the use and behoof of the sellers, and that it was expedient to make some provision in respect thereof, it is enacted, that an allowance of the auction duty shall be made to the owner on any estate, goods, or effects, which shall be put up to sale by way of auction and bought in for the owner, either by the steward or known agent of the owner, and actually employed in the management of the sale of such estate, goods, or effects, or under a notice in writing, signed as well by any such steward or agent actually employed as aforesaid, as by the person intended to be the bidder, of the latter being appointed by the former, and having agreed accordingly to bid at the sale for the use and behoof of the seller, provided that no such allowance shall be made for or in respect of any such estate, goods, or effects, bought in for the owner by any such steward or agent, unless notice in writing, signed by such steward or agent, of his the said steward or known agent's being about to bid for such owner, shall have been given to the auctioneer before such bidding; and such delivery of such notice so signed shall be verified upon the oath of the auctioneer, and also the fairness and reality of the transaction to the best of his knowledge and belief; and it is also provided, that no such allowance shall be made for or in respect of such estate, goods, or effects, bought in for the owner under any such notice in writing,

For form of this notice, see Appendix, 233.

signed as well by such steward or agent as by the person intended to be the bidder, unless such notice shall have been given to the auctioneer before such bidding; and the delivery of such last mentioned notice so signed shall be verified upon the oath of the auctioneer, as also the fairness and reality of the transaction to the best of his knowledge and belief.

And by section 2 of the last mentioned statute it is enacted, that no allowance of the auction duty for or in respect of any estate or effects whatever, shall be made on account of any estate or effects having been bought in for the owner under any written notice, unless such notice shall, at the time appointed by law for the auctioneer's passing his account of such sale, be produced by the auctioneer to the proper collector or other officer of excise authorized to pass the account of such sale, nor unless such notice shall be left with such collector or other officer; and that in case any dispute shall arise, whether such purchase by or for the owner was not made by collusion, or in order to lessen the full sum appointed by the acts of parliament in that case made and provided to be paid, or concerning the fairness of such transaction, that then and in such cases the proof thereof shall lie upon the person acting as auctioneer, and that on failure therein, or in case of any unfair practice, no such allowance shall be made.

SECT, 5.-Of the Right of the Auctioneer or Vendor to have the Auction Duty returned, where the Sale has not been carried into effect on Account of the Vendor's want of Title.

By the 19 Geo. III. c. 56, s. 11, is provided, that if any sale by auction of any estate, goods, or chattels, shall be rendered void by reason that the person for whose benefit the same was sold had no title to the same or no right to dispose thereof, it shall be lawful for the auctioneer who paid the duty for the thing so sold, or for the person for whose benefit the same was sold, to lay his, her, or their complaint before the commissioners of excise, or justices of the peace within whose jurisdiction respectively such sale was made, and the said commissioners of excise, or justices of the peace respectively are thereby required, to hear and determine all such complaints, to examine witnesses upon oath, and to relieve the party so complaining of so much of his, her, or their respective payments, as shall be so made out before them to have been overpaid.

And by the 28 Geo. III. c. 37, s. 19, which recites the above mentioned clause, it is enacted, that in order to entitle the party complaining to relief, such complaints shall be laid within twelve calendar months after such sale, if the sale shall be rendered void within that time, or if the sale shall not be rendered void within that time, that then

For form of warrant, see Appendix, 240.

such complaints shall be laid within three months after it is discovered that the person for whose benefit any such estate, goods, or chattels, was or were sold, had no title to the same or right to dispose thereof, and that no such complaint shall be laid, or any relief given thereupon, unless such complaint shall be laid within that time.

SECT. 6. Of the Auctioneer's Remedy to obtain a Return of Auction Duty which he has overpaid.

By 38 Geo. III. c. 54, s. 3, it is enacted, that if any auctioneer shall make any over-payment for or on account of the duty arising on any sale by auction, it shall be lawful for the auctioneer making such over-payment, within twelve months next after the time of making such over-payment, to lay his complaint before the commissioners of excise, or justices of the peace within whose jurisdiction respectively such sale was made, and the said commissioners or justices respectively are thereby required to hear and determine all such complaints, to examine the witnesses upon oath which shall be produced, as well on the behalf of the party making such complaint as on the behalf of all and every other party and parties, and thereupon, or by other due proof to relieve the party so complaining, of so much of such payment as shall be so made out before them to have been overpaid.