at more than his just proportion, they shall make a reasonable abatement to him; and they may for this purpose examine upon oath, (which may be administered by either of them,) the person so applying, and any witnesses whom he or they may see fit. Ib. § 37.

4. If any legal costs shall have accrued, before making any such abatement, as is herein provided for, the person applying for the abatement, shall, notwithstanding, pay

5. If the assessors shall refuse to make an abatement to any person, he may make complaint thereof to the county commissioners, and if upon the hearing of such complaint, it shall appear that the complainant is over-rated, the said commissioners shall make such abatement of his taxes, as they shall deem reasonable; provided, that the party aggrieved shall, in all cases, file his complaint with the clerk of the commissioners, within one month after the refusal of the assessors to allow an abatement. Ib. § 39.

6. If a person be over-rated by the assessors of the town where he resides, and is liable to be taxed, whether the excess is caused by including in the valuation property of which he is not owner, or that for which he is not liable to be taxed, his only remedy is by application for abatement. 6 Pick. 98. 7 Cush. 273.

7. But if a person owning real estate in a town where he does not reside is assessed in such town for his poll and personal estate, as well as his real estate, he is not obliged, for redress, to appeal as for over-taxation, but, having paid the tax, may recover it back in assumpsit from the town. 12 Pick. 7.

8. The judgment of the county commissioners upon a complaint for the abatement of a tax is a judicial act, upon a subject of which they have final jurisdiction, and in which the exercise of their discretion cannot be revised by any other tribunal.

If they err in matters of law, a writ of certiorari lies. 19 Pick. 298.

9. No person shall have any abatement made, by the commissioners, unless he shall have brought in a list of his estate to the assessors, or shall show good cause for not having so done, and unless he shall, if required by the assessors, have made oath to the truth of the same. R. S. c. 7, § 40.

10. Exhibition of a plan of real estate or oral reference to a former list is insufficient, nor is the fact that the assessors are satisfied without a list equivalent to the bringing in of one. 6 Cush. 477.

11. No abatement shall be made of the taxes assessed upon any individual, until he shall have filed with the assessors a list subscribed by him of his estate, liable to taxation, and made oath that it is a full and accurate list of the same, according to his best knowledge and belief. Stat. 1853, c. 319, § 3.

12. If any person shall wilfully and designedly make and subscribe any false oath mentioned in this act, he shall be liable to the pains and penalties of perjury. Stat. 1853, c. 319, § 4.

13. No abatement shall be allowed to any person, unless he shall have made application therefor, within six months after the date of his tax bill. Ib. § 41.

14. Any person, who shall have an abatement made, shall, if his tax has been paid, be reimbursed out of the treasury of the town, to the amount of the abatement allowed, together with all charges, except the legal costs, provided for in the fourth section. Ib. § 42.

15. Every person, whose tax shall be abated, shall be entitled to a certificate thereof from the assessors' or clerk of the commissioners, or other proper officer. Ib. § 43.

county real or personal estate on the premises.

11. Acts concerning auctioneers not to extend to hawkers and pedlers.

12. Tenants answerable if they permit unlicensed sales in their premises. 13. Sales by sheriff, executors, &c. excepted.

14. Licenses to be in force one year only.

15. An auctioneer cannot delegate his power.

16. Duties on sales at auction abol

9. Forfeiture of property offered for sale at auction, by person not licensed. 'ished. 10. Auctioneer may sell out of his

1. The selectmen of any town may, by writing under their hands, license, for the term of one year, one or more suitable inhabitants of such town, to be auctioneers within the same; and each person receiving such license shall pay to the selectmen, for their use, the sum of two dollars.

The selectmen shall record every license, so granted, in a book so kept by them for that purpose. R. S. c. 29, §

1 and 2.

2. If the selectmen shall unreasonably refuse or neglect, after application made to them in writing, to license any person applying, such person, after giving fourteen days notice to them, and also giving them bonds to pay all costs in the case, may apply to the county commissioners of his county, who, on hearing the parties, may license the person so applying, if they shall judge it reasonable. [b. § 3.

3. Each auctioneer shall give a bond, in a reasonable penalty, with sufficient sureties, to the treasurer of the Commonwealth, with condition to pay all auction duties, required by law, to the treasurer of the Commonwealth, and also that he shall, in all things, well and truly conform to the laws relating to auctions: which bonds shall be taken by the persons who granted the license, and be by them duly transmitted to the treasurer of the Common

wealth, with an indorsement of their approval thereon. Ib. § 6.

4. Every licensed auctioneer shall keep a fair and particular account of all goods and chattels sold by him, of the persons of whom the same were received, and of the names of the persons to whom the same shall have been sold. lb. § 5.

5. If any person, not licensed and qualified as an auctioneer, shall sell or attempt to sell any real or personal estate whatsoever, by way of public auction, he shall be deemed guilty of a misdemeanor, and shall be punished by a fine not exceeding five hundred dollars, for every offence. Ib. § 7.

6. An auctioneer duly licensed may sell in any town within his county. Stat. 1837, c. 233.

7. If any person, licensed as aforesaid, shall receive for sale by auction, any goods from any minor or servant, knowing him to be such, or shall sell by auction any of his own goods before sunrise or after sunset, he shall forfeit to the use of the town a sum not exceeding two hundred dollars, for each offence. Ib. § 4.

9. If any person, not being licensed as an auctioneer in any town, shall sell or offer for sale, by auction, in such town, any goods or chattels, he shall forfeit the said goods and chattels to the use of such town and the same may be seized by the selectmen of such town and libelled, according to the provisions of the one hundred and eighteenth chapter of the Revised Statutes concerning the seizing and libelling of forfeited goods. Ib. § 9.

10. It shall be lawful for any person or corporation having real or personal estate in any city or town in this Commonwealth, to be sold by public auction, to employ, for the purpose of making such sale, any auctioneer duly licensed under the provisions of the twenty-ninth chapter of the Revised Statutes. And any auctioneer so employed

is hereby authorized to sell such real or personal estate upon the premises where the same may be situated, although it may be without the limits of the county in which he resides, or has his license; any thing in said twenty-ninth chapter to the contrary notwithstanding.

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11. Nothing contained in this act, or in an act entitled, an act concerning auctioneers," passed in the year one thousand eight hundred and thirty-seven, shall be construed as authorizing, or in any way empowering, hawkers and pedlars, or other itinerant traders, who may now hold, or may hereafter hold, an auctioneer's license, to sell, or to expose for sale, by public auction, any goods, wares, or merchandice whatever, in any other city or town than in the one from whose authorities such license was obtained; and there only in such place or places as shall be expressly described or set forth in said license. Stat. 1852, e.115.

12. The tenants or occupants of any house or store, having the actual possession and control of the same, who shall knowingly permit any person to sell any real or personal estate by public auction, in their said house or store, or in any apartment or yard appurtenant to the same, contrary to the provisions of this chapter, shall forfeit to the use of the town, a sum not exceeding five hundred dollars, Ib. § 10.

13. Nothing in this chapter shall extend to sales made by sheriffs, deputy sheriffs, coroners, constables, collectors of taxes, executors, administrators, guardians, or any other person required by law to sell any real or personal estate by public auction. Ib. § 11.

14. No license granted as aforesaid shall remain in force for more than one year from the date thereof, Ib. § 12.

15. An auctioneer cannot delegate his power to sell by auction, but he may employ another person to use the hammer, and make the outcry, under his immediate direc