Mich. Comp. Laws § 446.31: Auction duties; articles subject, amount.

Sec. 31.

The following articles, and no others, shall be subject to the payment of the following duties, if sold at auction:

All ardent spirits, wines, and intoxicating liquors, whether foreign or domestic, shall be liable to the payment of a duty of 2 1/2 per cent.

All goods, wares, and merchandise of every description imported from any place without the United States, shall be liable to the payment of a duty of 1 1/2 per cent at each and every time they are so exposed for sale.