Amount of Duties on Auction Sales paid by the Auctioneers in the City of New-York, for the year ending September 30, 1832. 1 David Austen 2 Henry Hone 3 Lindley M. Hoffman 4 Thomas W. Pearsall 16,580 82 29 5 Thomas M. Hooker 15,221 18 30 6 Edwd. G. Thompson 7 William Timpson 8 Joseph W. Corlies 9 R. R. Minturn 10 Richard Lawrence 11 Anthony W. Bleecker 12 William Gerard 13 Allen Smith 14 William M'Laughlin 2,378 76 39 15 Aaron B. Nones 1,212 70 40 John Sniffen 16 13 Total amount paid by Auctioneers in New-York city, $215,541 84 973 34 Total Amount of Auction Duties paid in 1832 $216,515 18 Abstract of the principal provisions of the Law concerning Auctions. [Chap. XVII. Title 1, Vol. I. N. Revised Laws, p. 528.] The duties are, 1. On wines and ardent spirits, foreign or domestic, two per cent. 2. On goods imported from beyond the Cape of Good Hope, and sold in packages, bales, &c. as imported, one per cent. 3. On all other articles, subject to duties, one and a half per cent. The following articles are not subject to duties. 1. Ships and vessels. 2. Utensils of husbandry, horses, neat cattle, hogs, and sheep. 3. Articles grown, produced, or manufactured in this state, except distilled spirits. 4. All fabrics of cotton, wool, hemp, and flax manufactured within the jurisdiction of the United States. Goods are exempted from auction duties. 1. When they belong to the United States or this state. 2. When sold by the authority of a court, or when seized by a public officer on account of any forfeiture or penalty, or under a distress for rent. 3. The effects of a deceased person sold by executors or administrators, or by a person authorized by a surrogate. 4. The effects of a bankrupt or insolvent sold by his assignees, appointed pursuant to law, or by a general assignment for the benefit of all his creditors. 5. Goods damaged at sea and sold within twenty days after being landed, for the owners or insurers. Any citizen of this state may sell at auction (except in the city of New-York) all such goods as are not subject to duties. But in the city of New-York, or where the goods pay duties, the sale must be by an authorized auctioneer, his partner, or clerk. And any person selling contrary to the said provisions, is guilty of a misdemeanor. When an auctioneer cannot attend an auction by sickness, by duty as a fireman, by military orders, or necessary attendance in a court of justice, or when he is temporarily absent from the place for which he is appointed, he may employ a partner to attend in his behalf. He must give bond to the people of this state, with two freehold sureties, conditioned in the penalty of five thousand dollars, for the payment of the duties imposed by law and accruing on his sales. The penalty for selling without executing the bond, is one hundred and twenty-five dollars for each article offered for sale. No auctioneer in any city, shall at the same time have more than one house, or store for holding his auction, and shall before entering on his office, designate in a writing, to be filed with the clerk of the city, such house or store and his partner or partners. But goods sold in the packages in which they were imported, furniture, and such bulky articles as have usually been sold in warehouses, in the streets, or on the wharves, need not be sold in the house or store designated in such writing, if such sales be advertised at least two days previously in one or more newspapers. Auctioneers are to receive two and a half per cent. on the amount of all sales, unless by previous agreement in writing, and for de 13 manding or receiving an unlawful commission, shall forfeit two hundred and fifty dollars, and refund the moneys so received. No auctioneer on the same day and at the same place where his public auction shall be held, nor any other person at the same time and place, shall sell at private sale any goods liable to auction duties, under penalty of forfeiting their price. Every auctioneer shall make out in writing a quarterly account, dated on the first days of April, June, October, and January in the year for which he is appointed, stating minutely, 1. The sum for which any goods shall have been sold at every auction held by or for him, from the time of his giving bond or from the date of his last quarterly 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 his partner or clerk, and the causes of his absence. 3. The amount of all private sales made by himself or his partners, and the times thereof. 4. The amount of duties chargeable on all sales made. Every such account shall, within twenty days after its date, be exhibited by auctioneers for a city, to the mayor or recorder, and if by an auctioneer for a county, to a county judge, and be verified by oath. Every partner of an auctioneer and every clerk who has made any sales, shall also swear to his belief in the truth and justice of every particular of such account. The state duties (together with the addition of two and one half per cent. on the whole amount of them) are to be paid within ten days after exhibiting such account. T Any deceit or fraud in violating any provision of the Title respecting Auctioneers, is made a misdemeanor, and subjects the offending party to the payment of treble damages to the party injured. Comparative Statement of Duties paid by the principal Auctioneers in the city of New-York, for six Months in 1831 and 1832. Quar. ending Quar. ending Quar. ending Quar. ending NEW-YORK STATE CANALS. Description of the Canals. ERIE CANAL. Length from Lake Erie to the Hudson River, 363 miles, viz. Lake Erie is 565 feet above the Hudson river at Albany. CHAMPLAIN CANAL. Length from Lake Champlain, at Whitehall, to junction with Erie Canal, 9 miles above Albany, 63 miles. No. of Locks, as follows: 7 locks rise from the lake to the summit level, 54 feet. 14 do. fall from the summit level to the Hudson 134 Total 21 locks OSWEGO CANAL. Rise and fall, 188 Length from Salina to Oswego, 38 miles; connecting Lake Ontario with the Erie Canal. One-half the distance is canal, and onehalf slack water or river navigation, with a towing path on the bank. 14 locks (13 of stone and 1 of wood and stone.) Descent from Salina to Lake Ontario, 123 feet. Length, 20 miles and 44 chains, from Geneva on the Seneca Lake to Montezuma on the Erie Canal. One-half canal and one-half slack water navigation. 2710 feet of tow-path bridges. 11 wood locks. Decent, 73 feet from Seneca Lake to the Erie Canal at Montezuma. CHEMUNG CANAL. Extending from the head waters of Seneca Lake to the Chemung (or Tioga) river, a branch of the Susquehannah, at the village of Elmira, Tioga county, 18 miles, and a navigable feeder from Painted Post, on the Chemung river, to the summit level, 18 miles, making 36 miles of canal navigation. Amount appropriated by the Legisla ture, April 15, 1829, for the construction of this canal, $300,000. On the canal there are 53 wood locks, 5 culverts, 3 aqueducts, 76 bridges, 1 dam, and 1 stone guard lock. Bituminous coal of superior quali ty is found in abundance near the Chemung river in Pennsylvania. Distance from Elmira to Albany, via this canal, Seneca Lake, Cayuga, Seneca, and Erie canals 321 miles CROOKED LAKE CANAL. Extends from Crooked Lake, near Penn Yan, down the outlet to Seneca lake, distance about 7 miles. Lockage about 270 feet. Amount appropriated by the Legislature for its construction, $120,000. N. B. The two last mentioned Canals were commenced in 1829, and are so nearly completed that they will probably be ready for navigation in May 1833. Total, 535 miles of Canal navigation, owned by the State. Average cost per mile, $21,343. CANAL ERAS. Erie Canal commenced July 4th, 1817. First navigated from Utica to Rome, 15 miles, Oct. 23, 1819. 280 miles of canal completed, and first boats entered the Hudson at Albany from the north and west through the canal, Oct. 8, 1823. Erie Canal completed, October, 1825. Champlain Canal commenced October, 1817,navigable Nov. 24,1819. Grand Canal Celebration at New-York city, Nov. 4, 1825. CONTEMPLATED CANALS. CHENANGO CANAL. To extend from the Erie Canal in Oneida county, to Binghamton, Broome county, on the Susquehannah river. Route as follows: commencing at Whitesborough or Utica, passes south through the valleys of the Oriskany and Sawquoit creeks, and Chenango rivers, and towns of New-Hartford, Clinton, Madison, Hamilton, Sherburne, Norwich, Oxford, Greene, Chenango Forks, and terminates at Binghamton, where it unites with the Susquehannah river. The |