Whenever any auction has actually begun and the final purchase or bidding has been made by the owner of the property, by the auctioneer or by any person employed by either of them, the duty is paid as if the bidding has been made by any other person.
History of Section.
G.L. 1896, ch. 159, § 15; G.L. 1909, ch. 188, § 15; G.L. 1923, ch. 216, § 15; G.L. 1938, ch. 337, § 15; G.L. 1956, § 44-21-5.