Loudon free press. (Loudon, Tenn.) 1852-1855, 1854-02-28
0rGna.nnns.
HI Act to Alter and Aassd the ReVeaWs 0ydpanc

of The CITY of Loudop mol0 en- force.
SECTION LIST. Be it Ordained by the Mayor and
Aldermen of the City of Lordon, that yeaTiy tax
of tws y cents GO e.s) ON the one hundred dollars
WORTH shall he assessed upon the value Of all real
estate: all slaves between the age Of twelve and fifty
years; all jewery, Except such rs is kept by jewel
ers and merchants, for sale, which Is herein after
provided For. by being taxed as other merchandize}
gold and silver plate, watches, pleasure carriages
panoes forte Except used in schOols and all eapi
tai 10 med or deposited at interest;-and,
That the SUN Of two hun bred dollars Of the rev.
enue raised by the provisions Of this Ordnance
shall be apart by the Treasurer for the especial
purpose of improving the streets and alleys OF the
lily.
Section @ Merchants shall not sell their goods
within the Corporate limits Of the city, without first
taking from the Recorder. for such estab ishment
yearly license, for which he shall pay the sum Of
ten cents 90 cents on the o-e hundred dol oss
worth the invoice cost, at the place where bought
of all his goods.
Section ID. The term ''Merchant," as used in the
above Section, includes every person trading
or dealing in goods wares. merceandise, gro
ceries, jewelry, drugs medicines, which may not
be sold without license.
Section 4tA. yearly specific tax shall be assessed
upon Privileges as follows:
Upon the privileges Of crying AUCTION sales Five
Dollars.
Upon the privilege of exhibiting any show, feets Of
activity. iii yht of hand or for any other exhbi-
ton for Which money is taken Provided; nothing
herein contained. shall be construed to tax the priv
ilege of any popular lecture, or exhibiting any
specimen of the arts and sciences ten dollars, $50.
Upon the privilege of hauling for the city pnblic,
or any Dray, Cart, Wagon, or otkcr vehicle, five
dollars, (S5).
lyon the privilege o. keeping confectionry two
dollars and fifty cents, (S2 50}
Upon the privilege Of keeping any ball, nine or
ten pin alley, five dollars, (S5).
Upon the privilege OF keeping livery stable, FIVE
dollars, 49,.
Upon the privilege Of retailing spiliuous liquors,
twenty dollars $500.
Section 5H. A yearly tax Of thirty cents 80 cts
shall bo assessed upon all polls subject to taxation
under the laws of the state Of Tennessee.
Section 9Th. License shall he issued to Merchants:
Ist On condition that the applicant delivers the
Recorder sworn statement of the invoice cost of
the goods which he designs offering for SALE at the
establishment for which he demands license. I'd.
On condition THAI he pays to the Recorder the tax
thereon and fee Of one dollar,($ll 81. On cond-
ton that he makes and delivers To tie Recorder a
Joint boud of himself and good security, in the
penalty of two hundred dollars 5000 PAYABLE 10
the city Council of Loudor, conditioned that he will
render to the Recorder nt the end of twelve months
from the date of said bond, statement of the
invoice cost Of all the goods which he his assigns
shall bring to said establishment for sale, within
said TIVE We months. and that he VIII pay the Re-
corder the tax all such goods.
Section 7ik. At the end of the first twelve months
and every twelve months thereafter, said license
may be renewed
Ist On condition that the applicant or his assign,
| has complied with the terms Of the aforesaid bond.
81 On condition that he gives new bond Of SINH
lar import, andP pays the Recorders fees before.
/ SEC. s. Any license under the Ordinances now in
/ force, may be renewed on the terms.
/ Sac 9. License for exercising the privileges spec
lied in the fourth ection Of this shall be grant
I cd On the application paving the tsx imposed
A.. fI,nR l.oi-
lar.)
/ SEC. 10. The Recorder may administer to every
applicant for liceuse such oath he may deem
essary, to enable him to demand the proper amount
Of taxes. according to the intent and meaning OF
this Ordnance.
SEC II. Should any person attempt to sell goods,
or exercise any privilege, without Ist obtaining the
license required, the Recorder shall issua u the
city cons table distress Warrant commanding him
to levy the Tux. costs and charges, by distraiHiug
and selling. Of the delinquents goods and ohattIes,
( SO much as shall be sufficient for the pyrpOse.
SEC. II. The constable, receiving such war
rant. shall proceed Immediately to execute the
same on pain of being held Liable himself, n mo-
ton by the Recorder before the city council fer the
tax. costs and charges, lost by his delav.
! SEC. 10. The officer having seized the goods and
chaites Of the delinquent shall give ten days no.
tice cf the time and place Of sale, where and al
which time he shall expose the for sale - the
highest bidder for cash IN hand unless ut before
the time of sale. the owner shall produce the Re-
corders receipt, for the tax. and charges, in
which case the officer shall deliver the goods to the
owner.
SEC II. That for issuing n distress warruut, the
Recorder shalt be allowed the Of dollar, and
for executing the the constable shall be allow
Ell the sum of three dollars.
SEC Is. That in order to assess the above tax the
city council shall appoint a Revenue commissioner.
for the city. Whose duty it shall be. Immediately
after his appointment, TO prepare himself with 4
blank assessment Roll, with eight separate columns.
The first for the in alphabetical order of all
the taxable inhabitants within the Incorporation
the second for the No. of the lots Of each person.
The third for the value Of lots ard Improvements
thereon -. The fourth for the number Of taxable
slaves Of each person, the fifth for the value Of
said slaves, the sixth for the value Of all taxable per-
sonal property ard Estate tie venth for polls and
the eighth for the total of all property, both
real and personal together with the polls
/ SEC. l6. The revenue commissioner shall obtain
from every taxable inhabitant in the city, sworn
statement of IL bis taxa les which the commission
err shall insert in his roll, with the cash value
thereof himself placing the estimate of the proper
ty at its full value, as he would apprlse the same
in payment OF just debt in cash, due from SOL
vent debtor.
SEC II. IF the owner of any taxable property. be
unknown. or NONRESIDENT. na5le ~ give IN list
when called by the commissioner, he shall make
list from the best Information lie can get.
/ SEC. Is. Slaves shall he listed in the o! the
owner if an inhabiant Of the city, whether in his
possession or not Otherwise they shall be listed in
the name Of the per OF haYing them in possession
at the time Of assessment.
/ SEC 10, The commissioner shall complete and re-
turn his assessment to the city ounci by the 18th
day of March Of each and every, year and for hi
vices as Revenue commission he shall be allowed the
sum Of five per cent. the amount by him return
cd, fer the payment Of which order Of the coun-
Gil shall issue, Immediately after be 1ukes his re-
turn.
/ SEC. 20. That this Ordnance shall q into effect
on the first day Of February lS54-and that all Or
duances OF parts Of ordinances conflicting cor
responding in par; with this are hereby repealed.
". 7. LOWE, Eay5r
/ ITIRAM DoGART, PecoTder
Passed January 3lst 1854. a-- F..
/ An Act explanatory OF the existing bray Ord
auceS, and for other purposes:
SECTION LIST. BE Il ordained BY the Mayor md Al
&ermea Of the City Of Loadon: That from and after
the passage of this act the following shall DO the
I prcgS in This ell