Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1863-05-04
MONDAY, MAY A, 1868.

and less than ten Thousand dollars they shs
constitute the second class, and pay an annu
sum of three hundred dollars ia eases whei
the said rent shall be one thousand dollars an
less than two thousand fvG hundred dollar
they shall constitute the folrth class, aud pa
an annual sum of one hundred dollars aud ]
cases where said rent shall be less than on
thousand dollars, they shall constitute tho Eft
class, and pay an annual sun of thirty dollar,
Every place where food and lodgings or lode
ings only are provided for and furnished travs
eTs, solourners, or boarders in view Of paymeI
therefor, the income or receipts from whic
amount to FIVE hundred dollars from that sourc,
shall be regarded hotel, inn or tavern unde
this act.
XI That every place where food or refresh
ments Of any kind are provided for casual Wis
itOrs, are sold for consumption therein, and ever
boarding house in which there shall be 81.
boerders or more shall b0 deemed an estinl
house under this acs
XII Brokers' shall pay two hundred dollars
Any person whose business it is to purchase ant
sell stocks, coined money, bank notes, and 9th
er securities, for themselves or others, or wht
deals in exchanges relating to money, shall bt
| deemed q broker under this act
XIII. Commercial brokers or eommissiog
merchants shall pay two hundred dollars anC
| two aud a half per centum on all gales made
| Auy person or hrm, except one registered as
wholesale dealer or broker, whose business it is
IS the agent of others, to purchase or ssll good:
or seek orders therefor in original or unbroker
packages, or produce consigned by others than
| the producers to manage business matters fol
the owners of vessels, OF for the shippers or con.
signors Of goods, or whose business It is to pur-
chase, rent, hire or sell real estate or negroes,
shall be deemed q commercial broker or com
mission merchant under this act.
XIV. TObscconists shall pay fifty dollars and
two and half per cent. or the GROSS amount OF
sales. Any person whose business it is to sell.
at retsil, ,Ncigsrs, snuff or tobacco in any form,
shall be deemed tobacconist under this act.
But registered wholesale and retail dealers shall
not he taxed as tobsceonists.
XV. TheateTs shall pay FIVE hundred dollars
and five per cent. on all receipts, which tax
shall be paid By the owner of the building.
Every edifcs used for the purpose of dramatic
representations, plays or performances, aud net
including halls rented or used occasionally for
concerts or theatrical representations, shall be
regarded as thester under this act. Each cir.
Gus shall pay one hundred dollars and tax of
ten dollars for each exhibition, which tax shall
be paid by the manager thereof Every build
ing, tent or space or area, where fssts Of horse
manship or scrobstic sports are exhibited shall
be regarded as a circus under this act jag
giers and other persons exhibiting shows, shall
pay fifty dollars. Every person who performs
by slight of hand shall be regarded as iuegler
under this act Provided, that no registry made
in one State shall be held to authorize exdibi-
tons in another State aud but one registry
shall be required under this act to authorize ex-
hibitiOns in any one State.
XVI. Bowling alleys aud billiard rooms shall
pay forty dollars for each alley or billiard table
registered. which tax shall be paid by the owner
thereof. Every place or building where bowls
are thrown or billiards played. aud open 20 the
public, with or without price, shall be regarded
as bowling alley or billiard room respectively
under this act
XVII. Livery stable keepers shall pay fifty
dollars Any person whose occupation or busi-
ness is 70 keep herses for hire or to let, shall be
regarded as a livery stable keeper under this
act.
XVIII. Cattle brokers shall pay the sum of
fifty dollars, and two and a half per eentum on
TIE gross amount of sales made ANY person
whose business it is to buy and sell and deal in
cattle, horses, hogs, or sheep, shall be consid-
cred cattle broker
XIX. Butchers and bakers shall pay the sum
OF fifty dollars, and one per centum on the gross
amount of sales made. Any person whose busi
ness it is TO butcher and sell or effsr for sale in
open market or otherwise, the desa of cattle or
and any person whose business it is 90 bake
and sell ,1r Offer for sale, bread shall bo deemed
a baker under this act
Xxx Peddlers shall pay fifty dollars, and two
g half per cent. en- the gross sales. ANY per-
son, except persons engaged in peddling exclu-
sively periodicals, books, newspapers, published
in the Confederate States, Bibles or religious
tracts, who sells, OF ars to sell, at RETAIL goods,
wares, or other commodities, travelling with his
goods from place to place, in the street or
through different parts Of tbs country, shall be
deemed peddler under this act: Provided,
that any peddsr who sells, or offers to sell, dry
goods, foreign or domostis, by one or moro origi
nal pieces or packages az one time, and to the
same person or persons asi aforesaid, shall pay
one hundred dollars, and TIVE and q half per
cent, on the gross sales; aud any person who
peddles isvelry shall pay fifty dollars, and two
and a half per cent. on the gross sales. Tho tsx
upon peddlers shall be deemed q tax upon the
personal privilege, to be paid by each individ-
ual engaged in tho business, without regard to
place at which the same is conducted.
XXI. Apetheeariss shall pay Gfty aolla-a, and
two and half per cent. on the gross amount Of
sales made. Every person who keeps shop
or building where medicines are compounded
or prepared according to prescriptions Of physi- /
clans, ard sold, shall be regarded as an apothe-
cary under this act.
xxi Photographers shall pay the sum of
City dollars aud two and q half per centum on
the gross amount of sales made. Auy person
or persons who make for sale photographs, am
brotypes, dsguerrotypes, or pictures on glass.
metal, psper, or other material, By the action of
light. shall be regarded a photographer under
this act.
XXIII. Lawyers actually in practice shall
pay fifty dollars. Every person whose business
it Is, for fee or reward, to prosecute or defend
causes in any court Of record or other judicial
tribunal Of the Confederate States, or any State,
or give advice in relation TO causes OF matters
pending therein, shall be deemed to be a law
yer within the meaning Of this act.
XIV Physicians, surgeons aud dentists Sc
lually engaged in practice shall pay ty dollars
Every person whose business it is for fee or re-
ward, to prescribe remedies, or perform surgical
operations for the cure Of any bodily disease or
ailing, shall be declared physician, surgeon or
dentist within the meaning of this act as the
case may be; and the provisions Of paragraph
number twenty.oae shall not extend to physi
claus who keep on hand medicines solely for
the purpose Of making up their own prescrp-
tons for their own patients. The tax upon law
YeTs, physicians, surgeons and dentists shall be
deemed tax upon the personal privilege, to be
paid by each individual in the business, and
without regard TO the plaza at which the same is
conducted Provided, that the provisions Of this
act shall not apply to physicians and surgeons
exclusively engaged in the Confederate ssrviee.
XIV. ConfsctioneTs shall psy fifty dollars
and two and half per esntum on the gross
amount Of sales. Every person who sells at re-
tail confectionery sweetmsais, cOmfts or other
confscts, in any building shall be regarded as q
confeetioner under this act
Sec. 6. And every person registered and
taxed upon the gross amount Of sales az sfore-
said, shsll be required, OH the FIRST day of July,
eighteen hundred and sixty-three, to make a
list or return to the assessor Of the district, of
the gross amount of such sales as aforesaid, TO
wit From the passage Of this act to the 30th
day of june, eighteen hundred and sixty-three,
inclusive, and at the end of every thres months,
or within ten days thereafter. after the said frst
day Of July, eighteen hundred and sixty-three,
mako a list or return TO Tho assessor of the dis