ARTICLE IV.

ACCOUNTING.

SECTION 738. Semi-annual account.

739. Exhibition of account and auctioneer's oath.

740. Partner's and clerk's oath.

741. Duties, when to be paid.

742. Duties, how to be paid.

743. Affidavit of no sales.

744. Penalty.

745. Notice of neglect.

746. Auctioneer's book to be examined.

747. Action on the bond.

748. Punishment of willful neglect.

al account.

§ 738. Every auctioneer who has given bond Semi-annu shall make a semi-annual account, dated on the first Monday of January and July in each year, stating in detail :

1. The sums for which any goods have been sold at every auction held by him, or in his behalf, since his first giving bond or the close of his last account;

2. The days on which sales were so made and the amount of each day's sale, designating the sales made by himself or in his presence, and those made in his absence by a partner or clerk acting in his behalf and specifying the causes of such absence;

3. The amount of all private sales made by himself or any of his partners, on commission, and the days on which such sales were made;

4. A distinct statement of all goods struck off but not actually sold;

Exhibition of account nd anctioneer's

oath.

5. The amount of the duties chargeable on all the sales, public or private, and on all the goods struck off.

1 R. S., 1072, § 40; Ib.. 1070, § 20.

§ 739. The auctioneer shall, within twenty days after the date of the account, exhibit it, if he resides in a city, to the mayor or recorder thereof, if otherwise, to the county judge of the county, and before him take and subscribe the following oath, to be indorsed on the account :

"I, do solemnly and sincerely swear or [affirm] 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, merchandise and effects. sold or struck off or bought in by me at public sale, or sold by me at private sale on commission, whether subject to duty or not, or sold, struck off or bought in as aforesaid, by others in my name or under my direction or for my benefit, within the time mentioned in the within account, and of the days upon which the same were respectively sold; and that I have attended personally such of the said public sales as are not stated in said account to have been made without my attendance, and that the causes therein mentioned of my absence from such sales as I did not attend are truly stated; that I have examined the entries of all the sales mentioned in said account, in the book kept by me for that purpose, and fully believe this account to be in all respects correct; and further that I have, during the time therein. mentioned, conformed in all things to the true intent and meaning of the laws regulating sales by auctioneers, according to the best of my knowledge, information and belief."

1 R. S., 1073, §§ 41, 42.

and clerk's

§ 740. Every partner, clerk, or other person in Partner's any way connected in business with such auction- oath. eer, who shall have made any sale contained in the account, shall also make and subscribe an oath, to be indorsed on the account, that he believes the account so rendered to be just and true in every particular, and shall also set his name or initials opposite to such sale in the account, and shall make and subscribe an affidavit, to be annexed thereto, stating that the sales so noted are all the sales, public or private, and all the goods struck off, liable to auction duties, by him within the time mentioned in the account; and that the account of such sales, so therein stated, is just and true; that such sales were made by him in the absence of such auctioneer, who was unable to attend from the causes specified in his account; and that in all acts performed by him, in behalf of such auctioneer, during the time specified, he had endeavored to conform to the provisions of this chapter.

1 R. S., 1073, § 43; Ib., 1074, § 44.

when to

be paid.

§ 741. Every auctioneer, within ten days after Duties, exhibiting his account, shall pay the duties thereon, and immediately after such payment shall transmit such account, with the affidavits indorsed and annexed thereto, to the comptroller, to be filed in his office.

Ib., 1074, § 45.

§ 742. Auctioneers, residing in the city of New Duties, how

to be paid.

no sales.

York, shall pay the duties to such bank in that city as is designated by the comptroller to receive the state deposits, taking its receipts therefor, and shall immediately transmit them to the comptroller, who shall certify the payments to the treasurer and charge him with the same. Other auctioneers shall pay the duties to the state treasurer.

1 R. S., 1074, §§ 46, 47.

Affidavit of § 743. Every auctioneer, except those in the city of New York, who, within the period limited for his accounting, has made no sales, public or private, liable to auction duties; and every auctioneer in the city of New York who has made no sales whatever, shall, instead of rendering an account, make affidavit of those facts before the officer mentioned in section 739, and transmit the same to the comptroller, within the same time that an account is required to be exhibited.

Penalty.

neglect.

Ib., § 48.

§ 744. Every auctioneer, partner or clerk of an auctioneer, and every person whatever in any way connected in business with an auctioneer, who neglects to perform any act required of him by the last seven sections, is liable to a penalty of seven hundred and fifty dollars for each offense.

Ib., § 49.

Notice of § 745. The comptroller shall certify and publish in the state paper every such neglect of an auctioneer; and from the time of the publication

such auctioneer shall be deemed disqualified to act as such.

1 R. S., 1874, § 50.

eer's book to be ex

amined.

§ 746. The comptroller shall cause an examina- Auctiontion to be made, at least once in each year, of the books and accounts of sales of auctioneers who have given bonds, employing, for that purpose, at reasonable compensation, such agent or agents as he deems necessary. The agents have power to administer oaths to auctioneers, and to require information necessary to ascertain the true amount of goods sold.

Ib., 1076, § 59, first clause, and § 60.

the bond.

§ 747. If any auctioneer neglects to make a re- Action on port in the manner and within the time required or pay the duties thereupon, or if a false report, the comptroller shall cause an action to be brought against him and his sureties upon the bond.

1 R. S., 1070, § 59, last clause.

§ 748. Every auctioner who willfully neglects to render the report required by section 738 is guilty of a misdemeanor.

Punishlect.

ment of willful neg

2 R. S., 878, § 36.

ARTICLE V.

FRAUDS AND PENALTIES.

SECTION 749. Penalties, how recovered.

750. Fraud.

how recov. ered.

§ 749. The penalties imposed by the provisions Penalties, of this chapter, not otherwise appropriated, shall