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


The Congress 1f hs C01fsfrTate Iatss Of daa,Ter q
saaes That snail -v-d and co lect d Up q ga
val % all naval srrsg, salt wines az s1ri+ ou
liquors. tohaceo, manufactured or unmauniac' "a r
ron, wool dour hugHr mol sses syrup, ice ant oihs
arrcHifurai n-gdncfs held owned an-the frat o.
u y narf and not neeess ~ for family on unpuen
"a uuaxpired rtfsn OF fl year sighiHsu hundred
I axty-thrss and Of cha Rrawih or prsfuclnu oi anl
yaar preceding The year of Gig itsen hu1dres ana SIX
bank es, or nfer c1rrehcy On nl1 or oa dep ~ 'i
the first d8y Of jay n-E-, On The value af aref
It's N which ihr Interest has NOT been prts a-il 6
nFned ny an person. cnpartnrr-ulP o. e'f9t t"l q
the hrst day Of Iulg next and employed IN bust
nesa fh Iucoua derived froa which H taxed u0der fhe
provisions 0t this acf there VII ne lrV-d and co eef
Z fax Of one par csntum PrDUffsd. That al moue'
! 1gT7ei he'd or d-P0sifed b-yund the img of h. Con
d-rats Stats4 sha be ~ nd at the currsns OF
I eEoha e. a D3afsdsrae treasury notes and the said
tax shall BE- assessed re r-f dlv af July 1sNf or ~
thereafter my be prsciietbs, aud b. 60. fcfed
on the arst ~ o October mex or a. soon Their
1 ss NAV b. uractieaniA.
seCtln Every person engaged or Intending - en-
gage To- auv business nar14d ia th- section n this
act o. ~ the tine n beGiun z busness aua on ne ui
Day n IanurV 10 eae1 yasr thereafter shall register th
the der ct casenr n suci form The mrnszon-r o..
taxes shall prescribe trus acC1un- II the nlne "a
r.i}rnce af "a 10 1e-snu drai s0ru1runu engaged
nr Interested a iha huyn-ss, with st temeut o the
I time fer ich ami ihs place and uynTer IN which The
az ne k 70 BE- conducted OF a ofh-r facts going G.
ascarfa The sm1uut Of tex Fu-h bu'i1 70 for the
sc or he IA accarirg to ire previsnua Of tniH
te the tim- f such regis ~, there shall be pad %
ne 'o.lrefo a. 81 ene AK t1f ae year eltnR On ne
thirty frsr OF Dreemhe~ and sHch 9th tax a.
I ba safas rrcpin-s lfflnaEs 40
the tire of sueh registry AZ herein a-oFi I'd and me
GO ecfor shai give 70 the prr making sa-h registry
capy thereof Eith receipt for the amount of tax
thrn DWd
See ANY pars,u fling 20 mszs tha registry, ami
Dsv the -eGuir-d nv the p-ree ng sec' ian sIail
n ad o1 tn sli rther rsSss u1ou bis 7iuess noosei
By tis set y 4 uhl- the amouHt II b. specific tax
on s'ca hu.Hes-, and ike srn for every thirty dsys
e snrh failr
Sec Except vhers herein -rgy p-oviisi, there
.hsi be e5s lte -asstrv ant = flr ea'h business
m nrf1nad I the dfh apcdon of this sef and for eaeh
elae- Of o1nduciinz he SAM. bat tav shah he rs
q irrd flr The mera Storage nf 90 'ds 20 place
urh-r hsu the --gis'erl rlseeof business U arery
change in tie uaee Of c0niurtinE ~=g3ser hnsil -
'h-re s1Hl new registry but no nj ir1na TAX -lai
bt-nrsf reg r-d and taxed herein rsGuirst or
Noon b. frau i.F II the b-s rVs an 'her tb- 11si
ness shall nat Dc ierted t1 ary adduonsi tax 1u
t1ar' shall be new -gilry IN The uaue qf be person
an h7r.Eai by lTv e reut,nus The business
Ser Th't upou each trade rs'uess Or o"cu1atlan
h-ren~frr nam d. the f7l07Ting tazrs shall be ieFi-d
sud paid for the inz tie fhirty-frsr of Ne
cefuher =izhseo hundra and yhrss, and for each
and eve wear th r-affer.
Bs ker. shsl pay ave huniraf loi'lrr. Eve-Y per
son shall h7 Seemed btfser wih'n fh7 ne { of
this a k-e7s pis-+ Of 5rsil ss rhers credits
nuaned l ttvGr nf any ne-son. drn c-rlora inr by
she d-pos tef c1ilecri Of money rurrs8cy al hv
MI -d uDg the drafi check Order ot rfch ~ed
bit nos tn nerda ahv sn egt.'y authorized - sus
notes as circn ann nor agsHs f5r he sale Of m-rc1a
d-a. f1r Account of p-odacrrs ~ ms1uiictvr -
u Anci'neers shall paw hfiy do irs snd fsTa aad
hs o-r ntum Oh gross smouur af Eaes ma le E;
Pr0gGsd hq1egsT That on sli ~ RI suc1 ~ stocks
or 5ssari ie7 tor money fh- TX shtn o. one-iaH1 Or
n1a per e. tim on be ErOss am uftauf Gales Every
person shall be Dc med uctinnaer witHi1 tha meau
NJ fhf- acr ncru14tiau 60 T. ~ 0fr Draurry
FOR sa to fha hghe-t b. 81 bidder 81 uu1fs ort-rY
rha tax uaou the aucfi1nesfs s7ill BE- d--mrd tsv
upaa the personal rriv 3, be ia ~ each i1i-
vdut engaged u The bus ness, and wit7o 't r-Esr %
tne pla-s a. Thich me sane Is enn'urt No tax tia
ha req tired upon ancfion -ses mtis for dsa's~s i
business rag..iers aud taE-d ami a. theT o. cs Of hu
res Or upo1 onl'a "a rs - sncti'u Inifa pY jic
or executive oacers. or By personal representative
glsritans or commit es
III Nhol.sls dealers iu liquors n any and e-e-y
d-sc-ip ncl1d g di ,fi,led s, fern uf 4r1or,
wines o kinds sh J. ray ipa h7ni Ell 90 lars
aaf sv- Der c-nt7rl on n e-as auo1qr OF saa uale
Every ers'n h-r than the distler or brewer, who
-ha' So Or OF for sac any n tqu1rs o 7 lees
u1autte7 rl0rs Than thres .0ns 20 ny tirs 20
iea -r IN 90 y lnin ne ~ aning ihif Ah
persons VINO shall sell, 9r ofsr ~ - any 80 qi
or wiues In m n ii-s es "a ~ three fa on at any
one 0 thu sans sr,Ou shsil be regards IS re-
tai SEQ 81 iTto =.
" Retail dealers in 'igTort in-iu az ais e 90 ts
"a meutrd liquors n " O. every des p lon hl
- IS snoIn Of 8'i-siet n ts.
Y. Retail dsal shell ~a7 gtY aolls-z and twt al a
IA es- c. ia on be gross am1Hnt all p ss ~ d.
E7er person who p 5u uunes oceIpat On g . ST o.
fer Goo 80. e. ries 7uy 'odt res ua-'ia1-
z zt or nt1.r hnEs Of or r d1Eu3-t 1r d. q NJ,
To 3 qu1 'riIies ths VII 1ls orisina p~es 7s-k
age. az one hre % be ns-s0n- tl,t i0Tl t7ilT
7es sJri-orE o. malt qJ ~ 81 q he p7u-ti "a
retail dea uader this act Pr0viisi s1D-rsr, rhe
bor n hinss q ris own family, slali Be exempt
r m tins tax
VI wsol-s7ls ds,'sr shall ~ two h7nl ed d7l.a-s
and W. . Il a hslf -er @e { IN OFT ros anount o
a'l sale a. Era~y psrson WI ~ business pr -cu-
ton % i, 10 sell or F,r 70 sal. g oca-ies or any
11 s. wares or rlr ,qdise f or Is ord m-sfi, Pro-
dIcii0n by one orig 81 packs Or pieces
.ue time be m@ pm chase rot n hiding vi O.
q t,u. mq'f o-S shall b. dee ned az 7rha' sale
d. l-r nnia- his ar bar, hay lg been reg re 81 ~
9h9i7 ale deaa such PeTs may also sell ls a-ors-
81 q as re's'er.
Eve per on T1nsa occ1Pl'I'u tis 70 ka o r.
c-ive. By wav f nlsdss fsvo- nause, y GOOD.
mereh nj 50 or anv H d n ps-sousl nr07s'
whgtavsr, ne req -y7ent or -eeur y OF mon lent
te ~ -hall de- N ID 0sw15 * uu Ter his ae
VIII Dis lies shall ra7 hnn1red 10 las, and
a'so r1en-y per atrn On Re gro sHau Of a. sa
mad--- We person or c9-pR -shil who stills o.
mtaafs tur sai L ns iq1 r. ? ale 2 BE- suad
q g Hirr uuier bis Prggidsd, h0HeUsr. FhHr dis
ID ers # i-li inetT days o. les shall % sik
dollars. anl . O. CO gal on the hr ter gel
.ons sni two isrs zal oa a. Dlr Is distilled be
TX B.ves $ s6sH ps7 ore h1nsrsa doiisr. su9 two
q bsf Ger cs1tu on The grcFa ario1aF % sales
aafs. Eve-y person. whp ~ eunficrGrss tsrueDted
lGunrs Of y name Or description. fir from m1't
wholly IN past. shall be deema brewer undsr this
Hotels, inn tsvsrns and eating hluae7 -h'I he
cassid and rated accortng 20 he yearly rental Or h
nos rented according - BE estnafsd val'e Of he
yea y rental of the ho1se or Daosrty occupied Or
il'~ui ~ occupied a. hotel lna aver1 caring
no fas f1'l1Ts ~ Fit Fhsra the aeusl
ial-tad rent shall am9u1t 10 81 0l1 nr pore fhev
sh q eersti ne he 81 eas' aud nay a1nui s1n Of
hva 'udr ilers; n cases wlsrs ssid rsir shay b.
s-aaui citst a13 80 .a7nra sum of three hn1irsi
liars; nni in whsr- SD ent shall b. s@l0 a1i
less than 5000 hy sha eon4iiut he third cl sud
nav sn annual san of W. hundred dlars, N cs-es
Vv5s-s sd cent shall b. Sl0l0 snd less ban $500 ay
sha c14u he fln "a cias and pay Al sn Hsi -ufn
Of one hundrs dollars; aud 10 ca es wher- SAID rem
s1a be ii g thln $1,000 hey ~htl G 'pstrts the S
cises and ply aanual SIN Of thirtv las, g-ry
plac- whe-s food sn lpdznes or lodgings tnly are
q EHan rH q IONS or
board in view of utyn4ut tho efor, th ine'
rse-pts from which amount 10 I've huad -f doarsir RON
ua9s- 'hi- seL
XI Tat every pise4 where f,ol or r-frs hmaufs #
any kind sre provl I'D i0r rasi vt'or. aid SD for
coHslm fipn therein. aDd svey be'rdieg hue IN
dseued az e. iag hiaas uad,r this act
XII Bsotees sh ply two h1n5r6 daUa Aav
coined 100 sy bank u0e7, other securi ss ioc them
selses hers, who deals in ese1angs hifos e.
mo44v. abs be deealei p broker und r'bit &C.
XIII Can aarcial ogars or c3mm,sso7 merchants
sh- pay auu irel doii7rs and tTo sad 1lif per
ceutn-n upan sH sa.ss ra r any prrsou o. hrfn 81
co o one 20 rersd as who e8a feal-r bunker
whose b1sines r IS rs hs Of nfhers re purCha7s
se go0ls or SEEK ord -rs harsu- IN .g1s on uq-
broken nackae nr ur1duea onsien4d bv nfhe-s N ui
rha pro fu.ers q bI-lrs MATER for The
ers Of vessels for the shippers o,nsn0 Of r7ods
whose bnsi ess Q T. g parehss rent hi-s or ssi real
estate or negroes shall be eemsd eli broker
or commission msfeh4 ar IN isr thit oct
NV Fobaccoaisfs shall pay dfy daisrs. and s-.o
and q hsif per cent on gross nnl u1f o. -nl's. An
person VII o. bofnes' y Z . sell rt, Gig Ts snnH
ortnba 60 IN sny form shall BE- ds.usl bseeorls
u7d-r shis act But registered wholesale aud retail
a 3 sr5 shall rot Be cd ton iccouisis
XIV Thseiers shall pag i've hu1dr-d dollars and
Eve Ger cent All reDis, which tax shaii b. pad b.
The owner Of tn buiid g Ev ~ eddce used l1- chs
pu nsa II irams sfie re- pFeastsfiou- % are p'filrn
ances sHd not includng halls tented u7-d ocefson
slfv Tor eoncers fhearieai represent aons s1a D.
paw one huadrsf 10 lrs and If ten dniiz~s far
each and every exhibit which fax snail she uud
the manager thereof Every bGiiBg, r. aee, or
~ a. here fesfs OF hosemansai1 aerahafir SPORT
are sxhib ted shaI he regarded eire7a under fhs
act Iuggilrs aud h-r persons exh dog haurs slai
v hfty 4 2 arz. Rvsry nersou who nerf-rrns fy
sllzat If hand shall b. regarded iuggier under fh
scr P,eridsd Fh4t no registry maf- IN one STATE
shal b. hsli u auhariz eNhi6 ions r. anth- States
and b1t enc @aatrV shall D. ured u1dsr his act 70
sutharisa exhihifions in any state
XgI. Bowling alleys and billisrd rooms shat pay