§ MR. HAYDEN (Leitrim, S.)asked Mr. Chancellor of the Exchequer, Whether Sheriffs or Bailiffs in Ireland are relieved from the payment of the usual Licence Duty, although acting in the capacity of auctioneers; and, if so, on what authority this is done; and, whether, if regular auctioneers do not charge fees to purchasers, they also will be relieved from the annual payment?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)An Under Sheriff or his Bailiff has authority, under the Civil Bill Courts Procedure Amendment Act (Ireland), 1864, to sell goods taken in execution by him or by the Sheriff, or any Bailiff, without the assistance of a licensed auctioneer; and this authority was extended by the Civil Bill Courts Procedure Amendment Act (Ireland), 1871, to any person employed under that. Act as a Bailiff in any civil bill decree. In consequence of representations made to us in 1886 as to the difficulty of obtaining the services of licensed auc- 193 tioneers at sales of goods seized under writs of execution from the Superior Courts, it was decided by the Board of Inland Revenue not to take proceedings for the recovery of penalties in cases where a Sheriff, or Sub-Sheriff, or his officer is compelled, by virtue of his office, to sell by auction without charging any auction fees. This concession, which was made on the application of the Crown and Treasury Solicitor for Ireland, on behalf of the Irish Government, was granted to meet exceptional circumstances. Persons who carry on the business of regular auctioneers can only do so under a proper licence.