Section 173, The Customs Regu- Citation

Within five days of the date of the sale, the auctioneer Auctioneer'sshall deliver to the proper officer a full account of the goods sold :~~s account and of the prices realised together with the proceeds ther~of, commission. after deducting, in the case of a licensed auctioneer, a commission of two and one-half per cent. of the proceeds, or such other amount not exceeding five per cent. as the Comptroller may approve.