Any person, persons, company or corporation desiring to dispose of any second-hand or bankrupt stock of goods of any kind or character whatever, within the limits of said town, either by private sale or public auction, shall pay the sum of $10 per day, together with 2% of the proceeds of each day’s sales; the percent to be determined by the affidavit of the proprietor of the goods, or his or her agent in charge, and paid to the Clerk-Treasurer of the town for which the Clerk-Treasurer shall issue his or her receipt, and the money so collected shall be credited to the General Fund of the town.
(`77 Code, § 40.02)