Auction duties; articles subject, amount.

Mich. Comp. Laws § 446.31, under Revised Statutes of 1846.

Mich. Comp. Laws § 446.31

Sec. 31. The following articles, and no others, shall be subject to the payment of the following duties, if sold at auction: 1. All ardent spirits, wines, and intoxicating liquors, whether foreign or domestic, shall be liable to the payment of a duty of 2 1/2 per cent. 2. All goods, wares, and merchandise of every description imported from any place without the United States, shall be liable to the payment of a duty of 1 1/2 per cent at each and every time they are so exposed for sale.