Loudon free press. (Loudon, Tenn.) 1852-1855, 1854-03-07
Ordinances.

UruQdUceS.
An act to Alter and amend the Rerenue Ordinances
Of the City of Loudon, ,lo,0 in force.
SECTION LIST. Be it Ordained by the Mayor and
Aldermen of the City of Loudon, that yearly tax
of twerty cents (20 cts the one hundred dollars
WORTH shall be assessed upon the value Of all real
estate; all slaves between the age Of twelve aud fifty
years; ali jewery, Except such us is Kept by jewell
ers and merchants, for sale, which is herein after
provided for by being taxed as other merchandize),
gold and silver plate, watches, pleasure carriages
pianoes fore Except used in schools,) and all capt.
tai loaned or deposited at interest-and,
Tha the sum of two hundred 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
City.
Section 2. Merchants shall not sch their goods
within the Corporate limits of the city, without first
taking from the Recorder, for such establishment
yearly license, for which he shall pay the sum of
ten cents 90 centsl on the one hundred dolors
worth on the invoice cosat the place where bought,
of all his goods.
Section 3D.. The term Merchant" as used in the
above Section, includes every person trading
dealing in goods, wares, merchandise, gro
ceries, jewery, drugs, medicines, which may not
lie sold without license.
Section 4th yearly specific tax shall be assessed
upon Privileges as follows:
Upon the privileges Of crying Auction sales Five
Dollars
activity, slight of hand, for any other exhibit
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, SlO
Upon the privilege of hauling for the city pnblic
on any Dray, Cart, Wagon, brother vehicle, five
dollars, $50.
Upon the privilege of keeping a. confectionery two
dollars and fifty cents, (S2 50)
Upon the privilege of keeping any ball, nine or
ten pin alley, five dollars, $50.
Upon the privilege of keeping livery stable, five
dulla1s; $50
Upon the privilege of retailing sprituous liquors,
twenty dollars, $780,
Section 5th A yearly tax of thirty cents go cts
shall be assessed upon all polls subject to taxation
under the laws of the state of Tennessee.
Section 9th. License shall be issued to Merchants:
1st On condition that the applicant delivers to 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 that he pays to the Recorder the tax
thereon and fee of one dolar(Sl) Sd. On condi-
ton that he makes and delivers to the Recorder a
Joint boud of himself and good security, in the
penalty of two hundred dollars, $4,000 payable to
the city Council of LOudon conditioned that he will
render to the Recorder at 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 twelve months, and that he viii ply the Re
corder the tax on all such goods.
Section It'll At the end Of the first twelve months
and every twelve months thereafter, said license
may be renewed:
ist On condition that the applicant OF his assign,
has complied with the terms of the aforesaid bond.
ID On condition that he gives new bond of SINH
lar import, and pays the Recorders fees before
SEC s. Any license under the Ordinances now in
force, may be renewed on the same terms.
SEC 9. License for exercising the privileges spec
n in ha If pt he
ed On the application paying the tax imposed
thereon together with the Recorders fee Of one dol
lar.)
SEC TO- The Recorder may administer to every
applicant for liceuse such oath as he may deem
essary, to enable him to demand the proper amount
of taxes according to the intent and meaning of
! this Ordnance. ...t-
SEC IL. Should any person attempt to sell goods,
OF exercise any privilege without first obtaining the
license required the Recorder shall issue to the
city constable distress Warrant, commanding him
to levy the tax, costs and charges, by distraining
and selling of the delinquents goods and chatues,
so much as shall be sufficient for the purpose.
SEC. r. The constable on receiving such war
rant, shall proceed Immediately to execute the
same on pain of being held liable himself On mo-
ton by the Recorder before the city council for the
tax, costs and charges, lost by his DELAY.
| SEC. 49, The officer having seized the goods and
chattles of the delinquent shall give ten days no
! tce of the time and place of sale, where and at
highest bidder for cash in hand unless before,
the time of sale, the owner shall produce the Re
cOrders receipt, for the tax costs and charges in
which case the officer shall deliver the goods to the
owner.
SEC. H. That for issuing distress warrgut, the
Recorder shall be allowed the of one dollar and
for executing the same, the constable shall be allow
ed the sum of three dollars.
Sec Is That in order to assess the above tax, the
city council shall appoint Revenue commissioner,
for the city Whose duty it shall be, Immediately
after his appointment, to prepare himself, with a
blank assessment Roll with eight separate columns.
The first for the in alphabetical order of all
the taxable inhabitants within the Incorporation
Tine second for the No. of the lots of each person..
The third for the value of lots and 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-
sona property and Estate the seventh for polls and
the eighth for the total of all property, both
real and personal together with the polls
Sec. Is. The revenue commissioner shall obtain
from every taxable inhabitant in the city, sworn
statement of al his taxa les which the commission
or shall insert in his roll, with the cash value
thereof himself placing the estimate of the proper
ty at its full value, he would appraise the same,
in payment of just debt in cash, due from a SOL
vent debtor.
SEC IL If the owner of any taxable property, be
unknown, n-resident Unable to give in list
when called on by the commissioner he shall make
a list from the best information he get.
SEC. IS Slaves shall be listed in the name of the
owner if inhabitant of the city, whether in his
possession or not. Otherwise they shall be listed in
the name of the person having them in possession
at the time of assessment.
SEC. 49, The commissioner shall complete and re-
turn his assessment to the city Council by the 10Th
day of March of each and every year and for his
vices as Revenue commission he shall be allowed the
sum of five per cent. the amount by him return
ed for the payment of which order Of the coun-
ell shall issue, Immediately after he mikes his re-
turn.
SEC 90. That this Ordnance shall go into effect
on the first day of February lS54-and that all Or
dnances or parts of ordinances conflicting cor
responding i'll part with this are hereby repealed.
W. I. LOWE, Wayor.
HIRAM BoGART, Recorder.
Passed, January 3lst 1854.
East Tennessee & Georgia Rail Road.
TENO CORRECT all Misapprehension, and to give
confidence to the friends and patrons Of this road
it is proper that it be publicly stated that full and
ample arrangements made for carrying from this
point all goods shipped to care designed to go
either up or down the river. Regular trips Of steam
will be made to Knoxville, and occasional ones to
points on the Clincb, Little Tennessee and French
b1SiT, may rpnuire