Loudon free press. (Loudon, Tenn.) 1852-1855, 1854-02-21
Ordinances

of the City of LOutfoH, force.
SECTION 1st Be it Ordained by the Mayor and
Aldermen OF the City of Loudon, tina. yearly ta'
of twe ty cents go cts) the hundred dollars
worth shall be assessed upon the value Of all rca
estates all slaves between the age Of twelve and fftJ
years; all ewelry, Except such as is kept by jewel
ers and merchants, for sale, which Is herein after
provided for by being taxed as other merehandizel
gold and silver plate watches, pleasure carriages
pianoes forte. Except used in schocls) and all capt
tai 10 med or deposited at nterest;-and,
That the sum of two hun bred dollars of the rev
enue raised by the provisions of this Ordnance
shall be set apart by the Treasurer for the especial
purpose Of improving the streets and alleys OF the
city.
Section 2. Merchants shall not sell their goods
within the Corporate limits Of the city. without first
taking from the Recorder, for such estab ishmeni
yearly license, for which he shall pay the sum Of
ton cents 90 cents) on the ole hundred dol ors
worth the invoice cost, lat the place where bought
of all his goods.
Section 3D. The term Merchant" as used in the
above Section, includes every person ira ding
or dealing in goods, wares, merchandise, gro
ceries, jewelry, drugs, medicines, which may not
be sold without license.
Section 4th. yearly specific tax shall be assessed
upon Privileges follows:
Upon the privileges of crying Auction sales Five
Dollars
Upon the privilege of exhibiting any show, fleets Of
activity, Slight of hand, for any other exhibit
ton for which money is taken: Provided nothing
herein contained shall be constr led Ia the priv
iege Of any popular lecture, exhibiting any
specimen of the arts and sciences, ten dollars, tSlO
Upon the privilege of hauling for the city pnblc,
on any Dray, Cart Wagon, or other vehicle, five
dollars, (S5).
Upon the privilege of 5eeping confectionry, two
dollars and fifty cents, (S2 SOY
Upon the privilege of keeping any ball, nine or
ten pin allie, five dollars, (S5).
Upon the privilege Of keeping livery stable, five
dollars, (s5).
Upon the privilege OF retailing spirituOus liquors,
twenty dollars, $500.
Section 5fh. yearly tax of thirty cents go cts
shall b. 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 a 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 dollar,(S1). Sd. On condi-
ton that he makes and delivers to the Recorder a
Joint bond of himself and one good security in the
penalty of two hundred dollars, (S2O0) 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, or his assgn
shall bring to said establishment for SALE within
said tive, We months, and that he will pay the Re-
corder the tax all such goods.
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
I'd. On condition that be gives a new bond of SINH
lar import andpays the Recorders fees as before.
SEC. s. ANY license under the Ordinances now in
force, may be renewed on the same terms.
SEC. 0. License for exercising the privileges spec
fled in the fourth section of this act shall be grant
ed. On the application paying the tax imposed
thereon together with the Recorders fee ofo dol
lar.)
SIC. 10. 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.
SEC. IL. Should any person attempt to sell goods,
or exercise any privilege without first obtain ng the
license required, the Recorder shall Issue to the
city constable distress Warrant, commanding him
to levy the tax costs, and charges, b. distraining
and selling, of the delinquents goods and chattles,
so much as shall be sufficient for the purpose
SEC IL. The constable ON receiving such war
rant, shall proceed Immediately to execute the
same, on pain of being held liable himself IN mo-
ton by the Recorder before the city council for the
tax. costs and charges, lost by his delav.
SEC Is. The officer having seized the goods and
shHrtlss f dsLi9qgsnt shall give ten days no
which time he shall expose the for sale to the
highest bidder, for cash in hand unless at before,
the time of sale. the owner shall produce the Re-
corders receipt, for the costs and charges, in
which case the officer shall deliver the goods to the
owner.
SEC II. 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 10. 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, 10 prepare himself with
blank assessment Roll. with eight separate columns.
The first for the in alphabetical order of all
the taxable inhabitants within the ineorporation.-
the second for the No. of the lots Of each person.
The third for the value of lots and improvements
thereon 1.-The fuurth 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 and Estate. the SEVENTH for polls. and
the eighth for the sum total of all property, both
real and personal together wi the polls.
SEC. Is. The revenue commissioner shall OBTAIN
from every taxable inha bitant in the city, sworn
statement Of II his taxa les which the commission
er shall insert in his roll, with the cash value
thereof himself placing the estimate of the proper
ty its full value. as he would appraISe the same
in payment OF just debt in cash, due IRON SOL
vent debtor.
SEC II. IF the owner of any taxable property. DO
unknown. or nonresident or nable to give in list
when called on by the commissioner. he shall mako
a list from the best information he can get.
SEC IS. Slaves shall be listed in the name of the
owner if an 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 10, The commissioner shall complete and re-
turn his assessment to the city Ouncil by the 18th
day of March of each and every year and for h SER
vices as Revenue commission he shall be allowed tho
sum of five per cent. on the amount by him return
ed, for the payment of which an order of the coun
Gil shall ISSUE immediately after he mikes his re-
turn.
SEC. 20. That this Ordnance shall go into effect
on the first day OF February lS5i-and that all Or
& lances or parts of ordinances conflicting cor
in part with this are hereby repealed.
w. T. LOWE, Mayor.
HIRAM BoGART, Recorder.
Passed. January 3lst 1854
Valuable Lands for Sale
IN SWEETWATER VALLEY, EAST TEN.
La....,.L A..c. 80 La..L .La-cn. now