BALTIMORE CITY. 1033

P. L. L. (1860), Art. 4, sec. 118. 1872, ch. 249. P. L. L. (1888), Art. 4, sec. 107.

265. If any auctioneer shall violate any of the provisions of the last
preceding section he shall be deemed guilty of a misdemeanor for every
such violation, and shall be subject to presentment and indictment in the
Criminal Court of Baltimore and on conviction thereof shall be fined
in a sum not exceeding two hundred dollars, nor less than one hundred
dollars.

P. L. L. (1860), Art. 4, sec. 119. P. L. L. (1888). Art. 4. sec. 108.

266. Every auctioneer within thirty days after the first days of Janu-
ary, April, July and October of the year for which he shall have been
appointed, and in each and every year that he shall hold and continue in
the office and duty of such auctioneer, shall render to the Comptroller
of the City of Baltimore a true and particular account in writing of the
money or sums of money for which any goods, wares or merchandise, or
other property of every kind, shall have been sold at every sale since enter-
ing on the duties of his office, or since the last account was rendered, of
the amount of each day's sales and the days when sold, distinguishing the
sales made by him personally or in his presence, and those made by his
partner or partners or clerk, in consequence of his absence; setting forth,
also, the amount of all goods, wares, merchandise and other property sent
or entrusted to him, his partner or partners for sale, and by him or them
sold at auction, and the days on which the same were sold, and particu-
larizing the amount of the several duties chargeable on said sales, dupli-
cate copies of which said accounts, properly sworn to as required in Sec-
tion 267, shall be transmitted to the Comptroller of the State, by every
such auctioneer, within the said thirty days after the said first days of
January, April, July and October of the year or years as aforesaid; and
every auctioneer shall, within thirty days after rendering such account,
pay over to the said Comptroller of Baltimore City, for the use of the
State, subject to provisions hereinafter contained, all such sum or sums
of money as appear to be due from him to the State for duties, according
to law.

P. L. L. (1860), Art. 4. see. 120. 1872. ch. 249. P. L. L. (1888). Art. 4. sec. 109.

267. The auctioneer making such returns, at the time of making the
same shall take before some Justice of the Peace, or Judge of a court of
record the following oath: "I.......... do solemnly and sincerely swear

that the account now exhibited by me, and to which I have subscribed my
name, contains a just and true account of al] the goods, wares and mer-
chandise, 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-partners (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 clays upon which the
same were respectively sold; that I have examined the entries of all sales
mentioned in said account in the books kept by me for that purpose, and
I fully believe this account to be correct; and, further, that I have, during