Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1866-12-31


are hereby declared TO mean and embrace. al!
such persons as are engaged In the purchase and
sale of goods wares and merchandise, groceries,
jewelry, drugs, medicines, and all other asticies
of traffic which may DO pousht anu sou a r,
and for the sale of which city, license Is re-
quired by this ordinance. OF any other ordinance
of the city duly passed and published.
See g. That the goods, groceries or mcrchan-
disc which may be sold in this city without n
license, under. this ordinance or other city
ordnance by the manufacturers or producers
thereof, are salt, iron, spun cotton, garden
seeds and articles manufactured within the
State; but the sale of said goods and articles
shall not be exempt Il on taxation when owned
or sold by any person who. under the PROVISIONS
ofhii or other city ordinance, y required 10
take out city license of the business or ayo-
cation in which he Is engaged, or who holds
out and advertises himself as a business man or
merchant. :,
, gegster, as specified or required by this or
other city ordinance. shall be issued for the
twelve calendar months from the date thereof
and each and every person who mag desire TO
obtain a license for the exercise of any
privilege, or for The prosecution Of any business
or occupation for which city license Is required
by law or ORDINANCE OF the city, shall apply
therefor 10 the City Tax Collector on Privileges,
who, upon the receipt by him, from such appli-
cant, OF the amount required by city ordi,,
nance for such license as he may wish, shali
issue to such applicant certificate to the City
Register, acknowledging the receipt by him OF
the amount in money required by city ordinance
for such license. fom such applicant, and upon
the full compliance by such applicant win all
| further requirements OF the ordinances oil the
cit. in relation osuch privilege or occupation,
| shall issue to him, her or them city license
| therefor, for the term of twelve calendar
| months from date and in case any person or
persons shall engage in any business or trade
| for which a city license Is required by ordl;,
nance of the city, without first having applied
for and obtained such license, in conformity
| with the laws or ordinances OF the city, and as
herein provided, he or they shall upon conyic-
ton thereof, before the City Recorder, be
| fined for each day that such trade or occnpa-
| ton shall be pursued without o license, in n
| sum not less than ten nor more than nifty dol
| lars.
See, g. That n wholesale or retail license
| shall be issued by the City Register on condi-
| ton that the applicant for such license shall
| deliver to the City Tax Collector on Privi-
| legcs, a sworn statement OF the invoice cost OF
| the goods about to be offered for sale at the
establishment or place in the city limits for
which he wishes license, and, on condi-
ton that he shall enter into bond and
security, to be approved by the City
Register, payable TO the Mayor and Alder
men of the city of Memphis, or their success
sors in Office. in the sum Of one thousand (sl000)
dollars, conditioned that the said applicant will
render 10 the City Register, at the time he, she
or they may quit business, or Mt the end of
twelve calendar months; he, she or they may
continue in business in this city so long, q
sworn statement of the cost of all goods, wares
or merchandise which he, she or they may have
bought or brought TO his, her or their said es-
tablisbment for sale within said twelve calen
dar months. and since the date OF his license
above provided for, and tsat he, she or they
shall pay the tax on the same which shall be
the difference between the amount OF tax paid
BY him, her or them at the beginning of the
year, and the tax fixed by ordinance of the city
for the aggregate amount of goods, wares or
merchandise, which he, she or they may have
bought OF brought to the city
Sec. g. That any and all licenses issued un-
der this ordinance, or other city ordinance,
shall be + the sole and exclusive use and BEN
eft OF the party III whose name and for whose
benefit such license shall be issued. And all
licenses which may be issued from and after
the passage of this ordinance, shall not be
transferable. by the owner or holder thereof,
to any person. under any pretcDse whatever,
until the owner of such license shall apply to
the City Register to transfer the same, which
transfer may be made by said Register, upon
the said license provided the owner .. the
same pay to the Tax Collector on Privileges
the tax upon the goods he may have brought
to the city. from the date of said license up to
the time said transfer is made. and in compli-
ance with the bond issued for said license /;
and all licenses for WHICH specific sums are
charged, and not issued upon giving bond,
may be transferred by said Register, and for
each license transferred the person shall pay
to the City Register two dollars.
See. I. That no license which may be issued |
other city ordinance, shall embrace or author
ize more than one business pursuit or av-
ocatiOn and all persons desiring to pursue or
carry on more than one pursuit or occupation,
shall take out a separate and distinct license |
for each pursued, and pay the full tax required
by city ordinance for each one.
See s. That for all licenses for which spe-
cifc sums are charged the parties obtaining
such licenses shall not give bond and security
except in such cases as may be otherwise pro-
vided by city ordinance.
See. Q. That no go IDS brought to this city for
sale shall be taxed twice by the city, no matter
how often they may change hands.
Sec. TO- That such parts of the ordinances on
pages 1S3 and l36 of BRIDGES Digest of the
charter, ahd ORDINANCES of the city, entitled
obtained" as conflict with this ordinance,
and all other ordinances or parts Of ordinances
conflicting with the provisions of this, be, and
the same are hereby repealed.
approved December p, 1865.
w. o. L0FLAND, Mayor.
Attest: L. II. RICHARDS, City Register.