Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1863-06-09

. 6ske 81 or Ser ior sale brsa shall be dee Led
: baser unflar ihs set
s-rt. On tho rro,s -ti ANY psrron. eEoeuiins psr
cons engaged IN pedd ng erc1.vey psriod ala zoos.
Z news 'are'H puph hea IN we D"Aial - i
Bibles nr religious era o. who els er ou7ra 70 tr+ :
retail goods ofiercnnIu diiies tfnvsiilE y I
hi zoair ON place 70 u cs Ia The street or lhronei
tue iia rene parts " he eannf-y. shall DC a-enee
Dedlar under the act Pr7Biasd That any eddl-r b.
salls asr- 10 SELL dry gaod-, ragu er douete o.
one moe 0rign -ees pack age ,irn-, ar
i- pc pars7us as Aforesaid -hail pay
hHn ir- doa ant two sui haif psr crntum on a.
gross sales. The as upnn P~dl rs rhsl b. d-emed
fsx on ths ners ma urV-g %. 80 b. pi BY each iadT
uaI -ngag-dm hs business vi h0u regErd b place al
I " ia7 The saa-r D. clnduef-d
XXI Apnthecarlss shall nay ilfy dolars, and tFfa
ant = bat per cen mn On the gro-s aHl"Hli ol -
made Every per on who keeps sh9p 9r phil9lis
where iie e'pszudsd or prepared seendi g
70 preseripi us Of phy.iea = ald soi' aha os reg U
"a Hnntheearv uud-r thls SCI
XXI Phofaer-ghers saaii Pay The sum q any ao.
ls aud and ha per esnfum on The g'1as sno a.
of lss m d. ANY p-rs.n or persons who makes for
ssl- rh9ogr.lahs ambrutvpss. 'erreoiyPes, Or pc
uras on glass metal, papsr, eihsr naeFisL By ihe
I-t o. lght shall b. regarded phot1grapher auasf
this sct
XI r. Lawyers actusly engaged in practice shal
pay dfF doias Every Dsranu y hose bus ness J. s Tor
- rev rd pro ecufs dsf-nd for canes IN auY
c0nrt of record other II id tribunal n ihs Con-
ed-rsts sst-s or Of ay af5 OF q g adges Ia re
ton 90 cars-s ,tte-H psudug tl-rein, shall be
deemed w b. lawyer within "a meaning OF thia ser
XIV PlvEc aas surgeons, lud d-nfsts aci ua 2 e1-
F1ge in ih@ practice shau pay dlT d1lzs Ev-ry per
son vVh1se br-ia-ss o. f. re or rev n prescribe
remed Deffsra surgical operations for the cure Of
any bodily dis-aas or al NJ shall bs deemed phY IAN.
surgeon fsnrs vihil the m-aug o. this AZ ~ be
css msV B.; al tre urovi-inus OF parEsFanh uumbrr
fetv shall not extend 70 Physcians Who keep on
Aaud meiie me- snlsy iIr The pu-po Of putin up
thrir prescriptions for fh ir Pc isna rhs "a
avyers, physicians surg and dentists -naii De-
d-el-d tx l1"n me perso1ai Ifv'irs-' 20 os pA
zach lnf viduai ~ il- business, and sifnHat r 2
the pl a. which the r. caudueteds Praufefa
rat th- u-0vsnns ~ this SCI sh t not apqlY a. phT
Sc 7ns an4 surgeons exclusively engaged IN me Goa
I f-ls~7fe s-rvic-.
XIV Caof-eso1ar7 shall pry afy dollars and two
/ and bag per eeutum on th- gross ano7ut Of ss--s
Evrry prfsou vino sells rets coff efio sweet
/ meats cnnf-s oh-r elnf-ct in any buldluF saai
I B rrgari-1 - a conf -cfisn-r unisr this act
Sec g AMI sr " person registered and dzad upou
a- oss amount Of srs as llnresaif -1al be 70 ir-
on o. fist day uf i.c -iElfeeu lu1d-rd sud uzty
f1ree ~ rse st Or return q the fs-esssr of ne Dis
Fie q rhs gross snDuu Of such rara 80 sfr'sad 20
Wit Frnm TIE -eage of this hs ihiTtefn as7 o.
Iuua, -Ehtesn lunrad aud siErvihrs-. inclusive, and
NJ th- @ut Or every thr-e m0u-ht Or v raiu Ten ay
hu~d--i aId SIX thr-e. mtka sE or return 20 rhe
1ssssr Of rh- d-tri-t he gross ,r-u = n such -ses
m 81 a;1ressd with th- amount Of tax which ht-
accrued sh lli aseru thereon WI ch ist sha have
annexed 'h-r-tH declaration. uud5r uafh Or ah1 ma
ilt iu town or maurer ~ mqy b pr-scrioed by ne
el l'-l'n-r OF itN-- htt ne ! true ana eff7c
amt shall the im- aforesaid 10 tae en-
ectar the amnuu Of tax therelp1u A. aforrsd, ad ~
d-fsi' thereof snail pay penalty in DO Ole tns aouai
sc Ts,t upoa she saisries of au saaried person
serving l 4nv city That-V-r except upon The sla
res Of persons IN the military nav Il Hsrgcs the O.
hld D. l-visi 1ut ciiiec "a Of per cau-m
hs Eross amount IT such salary, when n5i exec dIrE
ii-ael hund ii ia trs "a two crnt7m uoou any
Kcss over N e uut b. levi-d and collected ar
m end Of sae1 yea- % the tnnsr nrsssbsd for Other
hsi Be Imposed hy virru Of this ths salary Of
~ pers71 re eiVng salary not szessinE one tbou
find d1'ars anuun, a. Ike rate for another
I period II ire longer or shorter.
SEC That thu Secrsta-y of the Treasury shall
eauss be ed ard tauad fhs frs day uf
.nuzry next thereafter prseiieshis. The
d H.rr -r.as. a. 3. q y
/ e9upanT and .orafioH. fom every oce1pa l3n.
cup or aines-, VII ther netersd not, 10
Whit they may htve been engaged and from every 10
P-~' unt Of labor asii property n money aid ~ n
Gene and profits derive from any source whaieVer
eeut salaries during ihe ieudar ye preceding ins
81 afs LAY OF January next and a. "a Income ana
oro6ts hal be sscer;aned assessed and taxed in the
[ mgnnsr herein Fer pr@~e ibrd
II tle Income BE- rived from The rents Of honsss
bands fsnem-uts u4nuflciuri1z or ufufag establish
meuts dxtures and machinery mills springs of -ait Of
oi.r seis coal irn ,r o. hsr rain-r,l- there C D.
I BE- q d ID from amount Of ths sru1.u ren' q
s1fiei n for the say anIuai fepars, u1f x
reeiin zen per c-nnm on sai r-n except ha' the ru
derived iEnn houses shall be subject g. daduction 11,
I exceeding Ave uer c-u'un lor anr ual r-pars
IT, Do fh- Income be- derived from manuf3c- -urnE
or ninuF oas u9 - tcafe saAA o. "a c'rd rs m the
sroa value Of ne prodtci- 81 the yrar hHt ne rem
'f '1s est shishnrnt sal he d-tir-s actually rsne
ard not nvnad By the psron Pro-ec.iing ths bu-uess
( s~co1d TIE 0f he labor cfualy hir ard usit
rs thlr The aetaa cost Of Fss aatsr pureha-sd
/ AMI lnau1fsc ursl
III b. the income BE- der we'd from navlqsfuz snfs-.
p-s- here shall be +educfed from the gross sarnrgs,
Held q the value nf frg7ts go1ds shipped hy fhr
person ru1ui7F hs Ha hire Or he boat vazsa
ovvuea BY him reasonable otFanre sor hs and
tear of the same. u0t eVeeeii0g ien per eeni. PEI
n1Hp. also the al-t Of rinui1g be boat or va ,s
boat shia building thee shall be deducted ih-
oss receipts a his occ pstioa. iucladiug he vaue o.
The ship when daihed. 2 hrit tor hi1is- her rcosf OF
the sb1r aefusiy hirrd and paa By hirassE aud che
I pFi Of ne Iutt@rsl-, @ D1rnhased BY him
Y # the income bs rived by th tay-p yer from
Z the arrisa her
p-rsanal n re shah h- d-daes-i fram h au9un-
of ssle- fh4 pr ne o7sr ~ the urnpertv sold ne7dn
be cost Of gransp lrtat0n. saari-s 81 cres tuai
paid aud hs of buildings employed in the buslzess
I 81 b red and not owned by hinsst
81 IF tie neans be 5s ived By the tax aver fror-
snp other upsfiou. prof-siinn emp0Vmsnt b1sf
ness th-r, sha deauci-d fron tbs gro sao1nt o.
fees eum0ausa ou pre- fts earnings commissions,
the salaries Of clerks iusv paid snd ft- ent % the
aee other buldnE us@d in the bu ess, if bird and
owned By ef The e1st OF labor acualF pu-
at nor owIed BY hi - :. snd iha cost Of 1ateris'
or fn Canvertel into s0Iue 9th f0rm IN The
Of business and in of mutual inu-a7cr
companies, the nc af 'ss-s Bsid BY them durn
The year u nrolis derived from All oths sores
sha b. suij CO ~ dsd1erlan whatever; nor shsi.
frefzn-r snhj.ct % p TAX nprn - other iueam-
tha7 tha derived frora property owned or 1e upl a.
emp yuI-nrs pursued BY th-m wi lin the Couiedrr-
ate S'sfrSi and ia esulsug income hera sh " oe In
i-d the vars % The esiisffd snuuai rental Of al
dwellings,, uses build ngt hu ldug lots cirs-,
togvHs, vi iag-s. ct by "a ow1e-s, oFn-d
aad not occupied hired and the vsl of the sst
uaied 4nurtli ii-e nt slaves engage on slE
MS farms aud not snpin ad 10 snna4 b1si1rss o.
7gsupsT ms the profits of which are tx as iaeo -
ind-r this set Wlsu -he ineon s1al b. taas as'er
teiled All o 'hase which Do not exssed aqe h1ud-e
d per aunnm shtlI hs m1t from TAX Fian- On
al tneome r-c-ivrd irng the year I'VE uy5 hlnors
diiitra ana NOT sEesrd nf D. ireu = rd dHfafa q x
Of 6vs al ns paiis On at Incomes over df
teen 1und 2l DO ia aR less thau three n lsand dbl
iTs 6Fe pr cent -hR no paid on he 30 hteen 1un
d-ad dalI r- md per cent the 'e-s; al
Of Do thousaud ID lars. All less th ~
hse rho sand GLARS H1 Of ten per e-nt -hall b. pai
r4sr rf a III nHrn raHe an"
thaa haasand toll isr tlx Of 'uaire a q Ia 1sr
esat n % b. psid; and o. a incomes Of or oVer tan
All i'lt aeeo1l 7an.e- iad cor oraiisls .a rs.ers
o cent rf rhe s17ul. ear linEs 81 art-t dividend
sld q eryrd mad q as Pslt % - e9l-cs q .1s
CO fseers'- tax nt i13 diq a nd iaro Qaia o. ne
sfo3sha l~r sha a. 5a stim t7d 81 pa Of bis iu-
co-as is the g1rp7- Of .ais ae- An PerFaus saali
give % rst.tatt af tner ineoua an
/ b ads derived fual rrT oIhHr source W1aisTer
AID doing sha irss STATS ih- gross arnorut ai
o. ei- receipts az ndvi iua m-H5ers Of h-n or
partns shil amt siso ftate psrlon aFiy ench t n 'f
Thieh dsfrsfcu Is i' b. made and the arn0uui % h
5s5uct.f ~. Prss5sg That h lncarass and 7-o1t-
1o1 Wi ca The above r ia 20 b. imposed sha NOS be
f-e1-d 20 ioe.ude fhs products ai lano. win a.
race5 la kiui. hereinafter described PROG .ast
f.rtier. TAtt 90 else the a7nnni earnings oi st l
sfoss co upaa-s ant err eraii1s SET af g siefsaa
d N give g proi oi moro han ZEN aa1 lsss t1a1 then
" pei cent upnn h ir eaoiiai so-z 9l q a. onss 20
7f said SUN 50 set apart saei o1 Rai4 81 TAX % me
soFeufnr af0fssa5l, ard IN sad SCI apari
shall give pod Of mlrs taan twenty PER esn- or
their espif "a sock paid To- anes1ia tlTs1t aaa % f1
served and pad rs aflresad Ths taE lsEled u thi-
4ecf.en s5sll 81 The if.t day 0l January next
and ou the first 20 IanIsry Of each year taeat er
see tn II III Assessor shall b disaatlt13t With
The statement ssEla'r Of inc ani rala derived
rr,, spv sor-c sv1ssv-r her than products in knd
which the tspayer Is -aq ed 20 r-ldsr NJ VII , ay
ledaeten Ella u-d 5g sad yer, b. sh s=lact 1ne
di Interested efizen Of toe vin,Ee reier-a, and
De payer shall snaf1er ald ne tHrp t1as "a
ieea7 -taii ca n thri who shall Investigate and d.
-~rnfna the facs rfrenes Go "a es il1se snd DE-
itcff - sul a sh ,nllHnss of ncene prn1s Or
Eh-cl the ps7er snil b. assased and r cuF'ih I
o. silned hy I1rify ef 10 r. isrsss shall be 60
.ins We a. % hr saaunt Of i1coma a1d nraGf which
lh- fasplye sha b. as-ess-ds Pra1tasd rnat H any
. fssu shall fsH or refIse ud,r state Or
estimate ef0resaid. shdl ful rsf lse serot
ref.rsa as af1 esid the shall ssls ihr-e
r~ferees WIN shal tAe amount of nroinH ant urd
which the tsz layer hail b as-ssrd. fron the hs'
evidences they 0bfa ani cert ds-t. sanei 1g
majority ~ IA refzfF-s shall b. caueiu-ius ~
! z Z - L.