2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-21 - Duty on Auction Sales
Section 44-21-7 - Oath to auctioneer's account.
§ 44-21-7. Oath to auctioneer's account.
The auctioneer shall take, before some magistrate authorized to administer oaths, the following oath, to be endorsed and certified on the account so rendered: "I, [naming the person] do solemnly swear (or, affirm) that this account, to which I have subscribed my name, contains a just and true account of all property sold or struck off by me, subject to duty by law within the time mentioned in the account, and of the days on which the properties were sold and that I have attended the sales personally, and have examined the entries of the sales in the book kept by me for that purpose, and know this account to be in all respects correct"; to which oath the auctioneer subscribes his or her name.
History of Section.
(G.L. 1896, ch. 159, § 17; G.L. 1909, ch. 188, § 17; G.L. 1923, ch. 216, § 17; G.L. 1938, ch. 337, § 17; G.L. 1956, § 44-21-7.)
