XXXIII Proceedings not liable to Stamp Duty, nor Sales to Auction Duty.
And be it enacted, That no Letter of Attorney, Affidavit, Certificate, or other Proceeding, Instrument, or Writing whatsoever in the Matter of any Petition for Protection from Process, nor any Copy thereof, nor any Advertisement inserted in any Newspaper by the Direction of any Commissioner of the Court of Bankruptcy relating to any such Matter, shall be liable to or charged with the Payment of any Stamp or other Duty whatsoever; and that no Sale of any Real or Personal Estate of any such Petitioner as aforesaid, for the Benefit of his Creditors, under the said recited Act or this Act, shall be liable to any Auction Duty: Provided always, that no such Exemption from Auction Duty shall be allowed unless such Sale shall be conducted by a licensed Auctioneer, and such Auctioneer shall at the Time of passing his Account thereof produce to the Officer of Excise a Catalogue, signed and certified by the Assignees by whose Order such Sale shall have been made, in manner and form required by the Laws of Excise.