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Auctioneers not to deal in or sell commodities for sale of which an Excise licence is required, except upon premises licensed for such sale.
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14. [Recital of 8 & 9 Vict. c. 15. s. 6.] No licence taken out by any person to exercise or carry on the trade or business of an auctioneer shall authorize such person to deal in or sell, either on his own account or for his own benefit, or on account of or for the benefit of any other person, any commodities for the dealing in or selling of which an Excise licence is required, except upon premises in respect of which the owner of such commodities shall have taken out and shall have in force at the time of the sale thereof the proper Excise licence for the sale of such commodities: Provided, that any such licensed auctioneer may sell by auction, by sample, in any town or place, any such commodities, as aforesaid, if the owner thereof shall be duly licensed for the sale of such commodities, in the same town or place; and provided also, that the Commissioners of Inland Revenue may in their discretion authorize any licensed auctioneer to sell any such commodities by auction, where they shall be satisfied that the said commodities are the property of a private person, and are not sold for profit or by way of trade; and if any person shall sell by auction any such commodities contrary to or otherwise than as allowed by this section, he shall incur the penalties imposed upon persons dealing in or selling such commodities without the Excise licences required by law.
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