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L-3 - Licenses Act

Section 73
Disposition versions

Full text
73. (Repealed).
R. S. 1964, c. 79, s. 68; 1972, c. 25, s. 62; 1978, c. 34, s. 2; 1983, c. 44, s. 52.
73. Except in the case of trade sales of fruit, live stock or raw furs, every sale which, under section 72, must be made by a licensed auctioneer, shall be subject to the duty hereinafter established, which duty shall be paid by the auctioneer to the Minister of Revenue out of the proceeds of the sale, at the cost of the seller unless an express stipulation be made, in the conditions of sale, that such duty shall be paid by the buyer, in which case the duty shall be added to the price.
R. S. 1964, c. 79, s. 68; 1972, c. 25, s. 62; 1978, c. 34, s. 2.
73. Except in the case of trade sales of fruit, live stock or raw furs, every sale which, under section 72, must be made by a licensed auctioneer, shall be subject to the duty hereinafter established, which duty shall be paid by the auctioneer to the proper collector of revenue out of the proceeds of the sale, at the cost of the seller unless an express stipulation be made, in the conditions of sale, that such duty shall be paid by the buyer, in which case the duty shall be added to the price.
R. S. 1964, c. 79, s. 68; 1972, c. 25, s. 62.
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