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(b) the maker of the highest bid accepted by the auctioneer conducting the sale shall be the buyer at the hammer price and any dispute about a bid shall be settled at the auctioneer's absolute discretion by reoffering the Lot during the course of the auction or otherwise

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Any liability which there may be on the part of the Auctioneer in respect of any loss shall be restricted to the maximum of the price paid by the purchaser of the lot

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To analyze the impact of the tax, the researchers utilized data from the Behavioral Risk Factor Surveillance System at the U.S

doi:10.1111/j.1360-0443.2004.00893.x