Clarksville chronicle. (Clarksville, Tenn.) 1857-1865, 1865-08-18
AN ACT TO AMEND THE REVENUE laws
OF TEE STATE. 'f '.'

UF TEE STATE.
Section ]. Be IL enacted by the General Assem-
6lH Of the State Of Tennessee That section 5ss Of
the Code Of Tennessee be and is hereby amended,
so that the following rate of taxation shall be levi
ed aud collected, as now provided for by law On
every taxable poll one dollar; every one hun
tdred dollars worth of property, twenty-five cents
on sales of lad cent an acre; on salcs OF town
lots or parts of town lots for each lot parts, Eve
dollars; on sales Of merchandise by merchants,
two cents on the dollar on its invoice cost at the
place where purchased, unless the tax on the same
has once before been paid TO the State, in which
event no additional tax will be paid; on sales Of
lpublic and private, when the amount does not ex-
ceed ten thousand dollars thirty-fve dollars be-
tween ten and twenty thousand dollars sixty dol
lars between twenty and thirty thousand dollars,
eighty five dollars between thirty and forty
thousand dollars one hundred and ten dollars; and
in like ratio on the regular general business Of
brokers, one thousand dollars; on granting polices
of insurance, by other than companies chartered by
the State twelve hundred and fifty dollars; on the
business Of banking by companies operating under
the law, TO authorize and regulate the business Of
banking, thirty.fve cents on each hundred dollars
of the capital Of eacli hank; on the business of
banking By books associations of persons of other
States Of the Union three-fouFths of one per cent
on the capital stated in the affdavit filed for the
license as intended to be used in the succeeding
twelve months; on dscounting securities for mon
ey, shaving notes. two cents on every dollar em-
ployed but in no case less than ten dollars; on
Theatrical exhibitions, IL the theatre or place of
exhibition be IN city, i've hundred dollars; if in
other places ffty dollars; exhibiting for profit
circus or circus and animal show, eats of activi-
ty or strength, if in city, hundred dollars for
each day and nights exhibition, if in any other
places than aforesaid, fifty dollars; on keeping
confectionery, ice cream saloons, and other places
of refreshment seven and half per cent on the
capital employed and shall take out license, as
merchants by law are now required, and shall in
addition to said per centim pay ten dollars for each
privilege; on each petition filed in any court of
record for the division and distribution of Estates
FIVE dollars; each appeal, writ of error certo-
rar from the circuit or chancery court to the SUI
preme court, Eve dolars on each appeal, certorari
from before justice of the peace three dollars and
| fifty cents; on each presentment or indictment
three dollars and fifty cents; on each original suit
in any of the courts Of law and equity in this State
five dollars. Jl -..-s - ra.l
Soc 2. Be il further eRdcted, That the owners of
steam saw aud grist mills erected upon the lands
| of another, shall pay annual tax 10 the State
of one hundred dollars. That all peVsons who N
themselves up as lawyers and propose 10 practice
law in any OF the courts held Of the State, or held
within the State or before any military commits
sion shall pay an annual tax to the State 0ftweny
practice shall take ont license from the county
court clerk of some county, certifying that the tax
has been paid. Any person proposing TO, and prac-
ticing as aforesaid failing refusing to take out
said license shall pay double tax To he recovered
before any Circuit Court Of the State, where mo-
ton is made by the Attorney General of any dis
trct, upon ten days notice 70 said delinquent c.
thcr by publication in some newspaper in the State
| or in writing.
| SEC. g. Be Il further enacted That all persons
who set themselves mp as doctors Of medicine. or
surgeons, (the term of doctors TO include all per-
sons, who, for pay ypropose TO cure diseases public
or private and the term surgeon, shall be taken in
the general application of the term, and shall in
clude dentists shall pay annual tax TO the
State of twenty-five dollars license to be obtained
payment made, and recovery had as in provided for
| in the second section Of this act governing law
ysrs a'.s,re --Ir. 81. .rL.-
SEC. 4. Be Il GIrGhsr enacted That all persons
known as photographers and dealing in photo
graphic and Ambrdtype apparatus aud material,
shall take out q license aud pay the same tax to
| the State as merchants now pay. And all persons
who are or May hereafter set themselves up as ar
lists for the purpose of taking photographs, ambro-
types, or daguerrean likenesses, IL in city, for
each gallery opened, one hundred dollars at any
other place excepting in the country, twenty-five
dollars, If in the country, FIVE dollars (the town
gallery TO mean any place where the artist takes
picturs,) said tax to be paid to the clerk of the
county where the gallery Is opened. Any person
opening gallery aforesaid without paying the
tax, shall be guilty of a misdemeanOr, and on con-
yictiOn, shall he fined not less than one hundred
nor more than five hundred dollars.
! SEc g. BE Il further enacted, That subsection
two, Of section e9l of the Code Of the State be
and Is hereby amended by striking out the words
',twenty-6ve dollars and inserting the words eff
ty dollars" and by striking out the word I" ten ="
In q. rBin nr tho u,oRd q tkyantyn
SEC 9. Bet further enacted, That the foregoing
tax shall be assessed and collected rs is proyi
| ded by law. That any county which refuses or
fails to make the assessment and appoint tax col
iector TO collect the taxes due the State within the
year 1865, unless the Governor of the State shall
be satisfied that the people of the county made
honest efforts TO do, and il impractcable for
them TO comply with this act, shall pay double
tax, and the Governor shall send assessor OF his
own appointing TO said county with a sufficient
posse TO levy and collect said double tax. That the
coll. l.ctor so appointed shall seize suieency OF the
delnquent's personal property TO satisfy the hKes
aud charges, and sell the same In any county OF the
State where he get bidders after giving the no.
| tiee now required by law, II the delinquent have
no personal property Of which 10 make the taxes,
then the collector shall levy sufficient real estate
TO pay the same, and shall return the facts 70 the
nearest county having resumed civil functions ana
upon a return OF written statement OF the iacts
the Circuit Court shall, at the second term OF the
Court condemn the real estate Of the delinquent OF
40 much Of Il as win be of value sufficient 10 salts
fy tLs ;zc. aud costs. And the collector shall af-
ter giving forty days notice in writing posted on
1.-The court house door Of the county where the land
was condsmned, as well as In the county where
the land is 5tuated IL practicable sell the same at
pubic outefy 70 the highs: bidder, iu the same
manner, and vito the same conditions, aud upon
l'he sans 'srn' e. no~ ltosilei ~ law that thu