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and the day immediately preceding, if they occur in any such period, shall be reckoned together as one day.

§ 709. Except for the purpose of computing The month. interest, the term "month" means a calendar not a lunar month, unless otherwise expressed. For the purpose of calculating interest, a month shall be considered the twelfth part of a year, and as consisting of thirty days; and interest for any number of days less than a month shall be estimated by the proportion which such number bears to thirty.

§ 710. A week consists of seven consecutive days. The week.

§ 711. A day is the period of time between any The day. midnight and the midnight following.

CHAPTER III.

MONEY.

SECTION 712. Accounts to be kept in decimal currency.

713. Judgments and executions.

From 1 R. S., 6.

be kept in decimal

§ 712. All accounts of public offices, judicial Accounts to proceedings, and all accounts between persons in currency. this state, shall be kept in the decimal currency of the United States.

and execu

§ 713. All judgments and executions shall be Judgments computed in dollars and cents, rejecting lesser frac- tions. tions.

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Tariff of auction duties.

SECTION 714. Tariff of auction duties.

715. Mode of sale.

716. Articles sold at private sale by auctioneer liable to duty. 717. Articles exempt.

The provisions of this article are from 1 R. S. 1067, §§ 1 to 5.

§ 714. All personal property at any time exposed to sale by public auction, with the exceptions hereinafter mentioned, shall be subject, each time it is struck off, to duties, to be paid by the seller, and calculated on the sums at which the same is struck off, at the following rates;

1. All wines and ardent spirits, foreign or domestic, at the rate of one dollar on every one hundred dollars;

2. All property imported from any place beyond the Cape of Good Hope, at the rate of fifty cents (on every one hundred dollars;

3. All other things which are the production of any foreign country, at the rate of seventy-five cents on every one hundred dollars.

sale.

§ 715. Goods sold by auction shall in all cases Mode of be struck off to the highest bidder. They are in all cases subject to the duties, whether actually sold, or bid in. But this section shall not be construed to render valid any sale that would otherwise be deemed fraudulent and void.

on

§ 716. All dutiable articles which are sold commission by an auctioneer, by a copartner or clerk of an auctioneer, or by a person in any way connected in the auction business or in auction sales with an auctioneer, whether sold by auction or private sale, are subject to duties.

Articles auctioneer

sold at prlvate sale by

liable to duty.

exempt.

§ 717. The following articles are exempt from Articles duties:

1. Ships and vessels ;

2. Utensils of husbandry, horses, neat cattle, hogs and sheep;

3. Articles of the growth, produce and manufacture of the United States, except wines and distilled spirits;

4. Property belonging to the United States or to this state;

5. Property sold under judicial or executive

authority, or in the settlement of estates of deceased persons or insolvents, excepting under assignments with preference.

Qualifica tion of

ARTICLE II

AUCTIONEERS.

SECTION 718. Qualification of auctioneer.
719. Approval and delivery of bond.

720. Officer to give notice to comptroller.

721. Certain auctioneers to file certified copies.

722. Penalty.

723. Penalties for acting as auctioneer without authority.

724. What goods may be sold by any auctioneer.

725. Assistant.

726. Auctioneer only to act in this state.

§ 718. Any citizen of this state may become

auctioneer. and act as an auctioneer in the county in which

Approval and delivery of bond.

he resides, on depositing with the comptroller an approved bond with sureties, in the penalty of ten thousand dollars, conditioned that he will render the semi-annual account hereinafter required; will pay all duties imposed by law in respect to his business, and will, in all respects, comply with the requirements of this chapter. Such bond shall be renewed on or before the first Monday in January in every year.

From 1 R. S., 1070, §§ 15, 19, 20; 1071, § 24.

§ 719. Such bond, if executed by an auctioneer resident in a city, shall be taken and approved by the mayor or recorder thereof, and if otherwise, by the county judge of the county, who shall

certify upon it his approbation, and the date thereof. The auctioneer, within ten days thereafter, shall deliver it to the comptroller.

1 R. S., 1070, §§ 16, 17.

§ 720. Such officer shall also, without delay, transmit a notice to the comptroller, stating the name of the auctioneer and his sureties in the bond, and the day on which it was executed and approved Ib., § 18.

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auctioneers to file certi

fed copies."

§ 721. Every auctioneer in the cities of New Certain York and Buffalo shall, within ten days after the execution and approval of his bond, file a copy of the bond and of the certificate thereon with the clerk of the county, who shall record the same in a book with an alphabetical index, to be kept by him for the purpose; and he shall be paid by the auctioneer fifty cents therefor.

Ib., 1071, §§ 25, 26.

§ 722. Every auctioneer neglecting to file such Penalty certified copy within the time above required, shall forfeit for every such neglect one hundred dollars, to be recovered by the district attorney and paid into the treasury of the state.

Ib., § 27.

§ 723. Any person who acts as auctioneer in selling any goods liable to auction duties, or in sell

Penalties

for acting

as auc

tioneer

without

ing in the cities of New York, Brooklyn, Albany, authority. Troy or Buffalo, any personal property whatsoever, except such as is sold under the authority of the

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