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PART 5.-REVENUE LAWS.
LAW No. 1, 1885.
For the Regulation of Auction Sales.
1. This Law may for all purposes be cited as the "Law on Auction Sales, 1885."
2. From and after the date of the coming into operation of this Law it shall be lawful for any person complying with the regulations hereinafter mentioned to exercise the calling or carry on the business of an auctioneer, if he takes out a licence such as is mentioned and provided for in Law No. 17, 1899. Such licences shall contain the true name and the place of residence of the person taking out such licence, and if any person shall exercise the said calling or carry on the said business of auctioneer without having a valid licence at the time that he shall exercise such calling or carry on such business, or shall sell by auction as aforesaid, he shall, for every such offence, be liable to a fine not exceeding £100 sterling, to be inflicted by any competent Court, half of which shall be paid to the informant and the other half of which shall be paid into the Public Treasury of this Republic.
3. Nothing in this Law contained shall be taken to prevent the Government from appointing and employing any person to sell any Government movable property by public auction without its being necessary for him to take out an auctioneer's licence for the purpose or to account for the tax provided by Article 8.
4. Neither the Master of the High Court nor the High Sheriff shall be bound to take out auctioneers' licences for themselves or for the persons authorised by them to hold auction sales in the exercise of their official duties, but shall account for the ordinary percentage as provided in this Law.
5. The Messengers of the Court shall not be bound, when they hold public auctions in the exercise of their official duties, to take out licences for the purpose, but shall account for the ordinary percentage as provided in this Law.
6. No Market Master shall be bound to take out an auctioneer's licence or to account for the tax provided by this Law for any sale held by him of the ordinary produce which may, under any market regulations, be sold on the market.
7. All bonâ fide sales at bazaars for the benefit of church, school, mission or general public purposes may be held by the supporters of the cause proposed to be benefited without the ordinary auction licence and free from the percentage on the auction levied by the Government.
8. From and after the coming into operation of this Law, a tax of £2 10s. sterling shall be levied on every £100 sterling of the purchase price of all movable property sold by action within this Republic, and a tax of £1 sterling on every £100 sterling of the purchase price of all immovable property sold by auction within this Republic, save in the case of the exemption mentioned in Articles 3, 6 and 7, and these taxes of 2 per cent. on movable, and 1 per cent. on immovable property shall be accounted for to the Government by the auctioneer; provided always that the charges levied, imposed and recovered on the purchase price of any property, movable or immovable, sold by public auction in the estate of any deceased person, shall not exceed a tax of £1 sterling for every £100 sterling of any such purchase price.
9. No auctioneer's licence, as mentioned in Article 2 of this Law, shall be granted unless the person applying for such licence shall have first passed a surety bond before a Landdrost for the sum of £1,000 for himself and shall have obtained two sufficient sureties, inhabitants of this State and possessors of fixed property equal in value to the amount of such surety bond, each in the sum of £500, and such surety bond shall be as nearly as possible in the form annexed marked "A."
10. The auctioneer shall be bound to forward a report every month to the Landdrost of the district in which he carries on his business with regard to all auction sales held by him, written in ink, and, if necessary, certify the correctness of the same on oath, and pay into the Treasury the taxes due to the Government.
11. No auctioneer shall be entitled to sell any wine, distilled or fermented liquor, for which a liquor licence is required by law, and if he does so he shall be guilty of selling such liquor without licence and shall be liable to the fines provided by law therefor, except in cases where estates are being realised.
12. The State Attorney or any other qualified official shall be entitled to indict and prosecute for any contravention of this Law or of the conditions of the surety bond required by Article 9.
13. All Laws, regulations and Volksraad resolutions in conflict or incompatible with the provisions of this Law shall be and are hereby repealed.
14. This Law shall come into operation immediately after publication in the Staatscourant.
18......, appeared before me, N. N., Landdrost of the district of.
in the South African Republic, A. B., residing at and C. D. and E. F., residing at....
..who declared themselves to be indebted to the public Treasury of the South African Republic, the said A. B. in the sum of £1,000 sterling, and the said C. D. and E. F. each in the sum of £500 sterling, recoverable from them in law, on this condition, to wit, that if the said A. B. shall take out a licence to carry on the business of an auctioneer, and shall render an honest and accurate account of all sales to be held by him at such, as provided by law, and shall promptly pay the auctioneer's dues to the public Treasury of this State, and shall file the accounts and declarations required for such purpose, then and in such case this surety bond or undertaking shall be of no force or effect; but if the said A. B. shall neglect to do any one of such aforementioned things, then this surety bond or undertaking shall be of full force and effect against the said A. B., C. D., and E. F., and they shall be bound to pay the sums as abovementioned.
Thus done at...
on the date aforementioned.
FIRST VOLKSRAAD RESOLUTION, dated 16th May, 1893. Re
112. The First Volksraad, having regard to Government note, dated 2nd instant, with Executive Council Resolution, Article 122, thereby submitted, resolves to confirm the said Executive Council Resolution, and resolves that the following paragraph be added to Article 10 of Law No. 1, 1885:
Should the auctioneer neglect to fulfil this duty, he shall be punished by a fine not exceeding £25, or in default of payment, imprisonment for a period not exceeding one month.
PART 5.-REVENUE LAWS.
LAW No. 8, 1888.
1. Market shall be held on the Market Square of every town by the Market Master appointed by the Government, except in cases where a Town Council has been established, in which case the appointment shall be made by the Town Council.
2. Market shall be held one hour after sunrise every day of the year, with the exception of Sundays and Church holidays. The first bell shall be rung half-an-hour after sunrise.
The market shall continue until everything that is brought to market shall have been offered for sale.
3. It shall not be lawful for any person during the market hours to ride about amongst and to the hindrance of those who are attending the market, or amongst the goods which are being sold.
4. Repealed by Proclamation 34 of 1901.
5. The Market Master personally shall neither bid nor purchase for himself, nor for any other person.
6. The entries made of the sale as well as the market notes shall be written in ink.
7. The Market Master shall sell all goods brought to the market by public auction, to the highest bidder. The sales shall be for cash.