The act of the legislature of Pennsylvania, of May 20, 1853 (Pamphlet Laws, 683), declares that —
"The State duty to be paid on sales by auction in the counties of Philadelphia and Allegheny shall be on all domestic articles and groceries, one-half of one per cent; on foreign drugs, glass, earthenware, hides, marble-work, and dye-woods, three-quarters of...
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