Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1866-12-29
Priyiieee Ordinancc.

Privilege Ordinance.
DRIT ORDAINED BY THE BOARD OF
ID Mayor and Aldermen Of the city Of Mem
phis, as follows:
SRcrIoS /. That there shall be an annual tax
collected for city purposes on all branches OF
business hereinafter designated, which said tax
shall, without exception be payable in advance
Every factor or commission merchants who
sells no goods. WIRES or merchandise OF his own
but whose business is exclusively that of com
missions on sales and purchases made by him
for other parties, or on orders from them, shell
pay annually for license fer such business, 500.
Every firm. merchant or person who is en-
gagged in the sale iQf goods. wares or merchan-
disc on his own account, (which are not exempt
from taxation by the laws Of the State shall
pay annually for license for the privilege OF sell
ling, twenty dollars, and upon the amount Of
goods he. she or they may bring to the city, at
the invoice cost of the goods at the places where
purchS sed, as failows;
/. Upon goods, wares or merchandise not ey-
ceeding to him in cost 5000 -groceries. s2U
other merchandise. SIS.
2. On same, not exceeding in cost to him OF
S. 00O-g groceries, $50; other merchandise, So
5. On game. not exceeding in cost TO him OF
81 ,500-groceries, $40; other merchandise. Sc.
4. On same, not exceeding in cost u MIN OF
Sl0.0OJ- groceries, $50; other merchandise. $40.
). On same. not exceeding in cost TO him OF
sI3. 900 groceries. SIS: other perehandise, Sl0j
sI5,Gil groceries. SIS: other merchandise 81 ls.
4. On same. not exceeding in cost te him oil
Sl750-groccries, slOO; other merchandise,
s. On same. not exceeding in cost to him Of
~, OOo- groceries, Hl5; other merchandise,
3. On same. not exceeding in cost TO him OF
S2S:eoO-eroeerles, $i1h eiheF merchandise
10 On sa.as. not exceeding in cost to him Of
sal.OD-groceries, $50; other merchandise,
s2l0.
S:,5l0O- groceries. sli6; other merchandise,
~. On same. not exceeding ineost TO him Of
siQ,OOO- groceries. $50; other merchandise,
S266.
IL. On sane not exceeding in eogt 10 him Of
s2si.
II. On same .nss exceeding in cost to him Of
$50. OOg-s groceries. s2z0; other merchandise,
IL. On same. not exceeding in cost 70 hfn Of
sl0O.lDO- groceries, $500; other merchandise,
I6. Every auctioness, or firm of auctoneers
doing businezs onfy at ons place in the city
~ Every hawker or peddlcr, $50.
49, Eve.y fruit stand. so.
-. Every retailer Of spurious, vie4g4 o. mall
Liquors. only BY the drink, $50 on the arst $3.50
capital invested, ard ten per cent. on all capt
lal sbgye shat sam.
III Every retailer Of spiritous. vinous or mali
liquors. who furnishes. in addition thereto
oysters and other refreshments. as they may b.
called for, 500.
q. Every retailer Of lager beer, ale, nsfter Of
light wines, for each one, $50
%. FOR retailing cigars " sSbaceo in the SAINT
establishment, With either OF the three las
named above kinds OF business, cZs.
p. Each aud every .bsnk, braach bank. Of
bank agency doing business in thsr;ty, and no
expressly exempted from taxation In its char
ter from the Legislature Of Tennessee, shall
pay for license annually $50.
n. Every money broker, or exchange deaier
or firm thereof. doing business at only on
place in the city. shall pay 500.
Is. Every agent of bank or bapks. not CHAR
tered By the Legislature Of tennessee. engage,
in business or selling exchange Tor such bani
OF banks. gr e5irg any other business Tor 10 O.
thea. sLslIpay 500.
10. Every insurance company. Except life 10
surance companics.l not chartered ny the leg
stature OF Tennessee, having an oihces ~ agen
in this city. shall Jay 500
a Every insurance c0ms..ny, Chartered o,
the Legislature Of Terasssee. doing buliRess IL
the city, shall psy $50.
., ETefy lite insurance company, OF aSenel
thertof, doing business IN this city, takiDe ~ \
exclusively on lives, 500,
y. Eyery accident insnrnEeeco 1sBsay takinl
risks exclusively against aeeieents' sAa1 pay
"a Even. hotl, accommodations one hundre'
| Ierfqqs " more, E..all pay 800.
"a. EVER hotel. accommodating City person.
| or more. shall pay so.
~ Every hotel. accommodating twenty per
sons or more, shall pay tle1. EVER hesref d
boarding. h0use.. who sdvertises b. sign. ~.
33. Ever keeper If a res aursnt - eating
/ house, where liquor, light w.Dss and cigars arr
/ furnished at the tablc q. csunter, Slyl-
| 81. Eycry ktlil.F Of restaurant where no u
qnors, u at wines or other drinks are furnish
- nor cigars nor tobacco sold OF given 10 guests
/ shall pay 800.
IS. Every pcrson fother than the pro1seerl
or drm who buys and sells cotton IN The city
shall pay 500. -.
-. livery real estate ,..oEcr shall pay 500.
! 81. Every eCn.s.l ell eCtsr shall pay so.
81 EEefY person pursuing the business Q
general broker or commercial agent, and -
I coS1ned 10 any particular branch u ye4iness
/ shall pay 40. =
81. Eycry steamboat aesnt hail pay tle0.
~. Erf.F t,.S-Y~rcr afent shall pay slp.
81 -Feft fltiroad agent. for local or i0rfi>l
1 coihrinie sbhll pay <iUl.
I 81 Every theatre fkall pay arruAAy- " adj
! vahcc $50,