Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1867-01-12
THE PRIVILEGE TAI

III PRIVILEGE TAI
Be ordained 5y the Board Of Mayo
and Aldermen gf Tie city u Memphis q
f070grs Section J.. That there shall b
an annual tax collected for city purpose
on al branches on business hereiuafte
designated. which said tax SHALL withOu
exception, be payable in advance.
Every factor or commission merchau
whs sells no goods, wares Or merch2ndls
of his own. but whose business Is eN
clusively that Of commissions on sale
and purchases made by him for 0the
parties. or on orders from them, shal
pay annually for such license for sucl
business, SIU0.
Every firm. merchant OF person, VIII.
Is engaged il the sale Of goods, wares %
merchandise on his own account (whIcl
are not exempt from taxation by tia
laws Of the statel, shall pay annually 70
license for the privilege of selling so
and upon the amount Of goods he, she
or they may bring % the city, at the ia
voice cost Of the goods at the place
where purchased, as follows
/. Upon goods, wares OF merchandis
not exceeding o. him ia cost S3uOJ-grO
Ceriss. $50; other merchandise IS.
2 On same, not exceeding in cost &
him OF S5ooo-grOceriess 50; other mer
cEaudise So
8. On same, not exceeding in cost L
him of I5y0-groCeriesr 40 90; other mer
chandi=e, So TO.
l. On same, not exceeding in cost {,
him Of IU,U10-groceries, So 90 Othe.
merchandise, 20 90.
B.. On same, not exceeding In cost Z
Irrn Of ID HHHL-w-nnaHraE - 40 IrnnI
merchandise, los.
6. On same, not exceeding in cost &,
him Of l5,0o0-grOceries, S. 90; OtheI
merchandise, lIg.
T.. On same. not exceeding in cost tC
him Of Il, j0O-grOceries, 100; other mer'
~chandise, 40.
S. On same, not exceeding in cost tC
him Of 2,OoO-grOceries, us; other mer
chandise, l6l.
@. On same, not exceeding in cost e
him Of ,Oo0-grOceries, $50; other mer-
chsndise, ls2.
10. On same, not exceeding in cost 70
him Of 0,O00-gr0ceries $50; other mer-
chaudise, 20.
II. On same, not exceeding in cost to
him of s., 0@0-grOCeries, l56; other mer-
chandise, 23S.
L. On same, not exceeding in cost to
him Of S40,pQU-groceTies, $50 other
merchandise, sec.
Is. On same, not exceeding in cost TO
him Of 5000 groceries, Ze5 other
merchandise, sos 90.
IA. On same, not exceeding in cost to
him Of 50,O00-groceTies, DO other
merchandise, sos.
IS. On same, not exceeding in cost to
IS. Every a~uctiOUeer, or firm Of aUc-
him Of LOG, ObJ-groceries, 500; other
merchandise, so.
tioneers. doing business only at q place
IN the city, 80.
i. Every hawker or pedler, SO 90.
IS. Every fruit stand, 20 90.
IS. Every retailer Of spurious, TnCGs
or malt liquors, only by the drink, Sd 90
on the first 80 capiJSl invested, and
ten per cent. On a. capital above that
sum.
20. Every retailer Of spurious, viu9us
or malt liquors, who furnishes an addi-
ton thereto, oysters and other refresh
ments, as they may be called for, JOG.
q. Every retailer Of lager beer, ale,
porter or light wines, for e5ch one, $50.
-. For retailing cigars CT tobacco in
the same establishment, with either Of
the three last named above kinds Of
business, 20 CO..
D. Each ard every bank. branch
LaAhH 0a hALh dEEANF 1atAE bt-A4Eco ia
the city, and not expressly exempted
from taxation in its charter from the leg
islature of Tennessee, shall pay for
license annually 800.
p. Every money broker, or exchange
dealer, or firm thereof, doing business
at only one place in the city shall pay
50 90.
.. Every agent Of s bank or banks,
not chartered by the legislature Of Ten
nessee, engaged in business or selling ex-
change for such bank or banks, OF doing
any other business for it or them, shall
pay 500.
% Every Insurance company, Except
life insurance companies, not chartered
bv the legislature Of Tennessee, having
an officer or agent ia this city, shall pay
800.
p. Every insurance company char
tered by the legislature of Tennessee,
doing business " the city, shall pay 80.
.. Every life insurance company, OF
agency thereof doing business ia this
city, taking risks exclusively on lives,
100.
y. Every accident insurance COM
pauy, taking risks exclusively against
accidents, shall pay 100.
30. Every hotel accommodating enc
hundred persons, or more, shaI paw 800. d
81. Every hotel accommodating =
persons, or more, shall pay go ..y
81. Every hotel accOInm"'
persons, or more, sh- -larinr twenty
keeper o. bear" ali pay TOO. Every
tises Dy - .8r houses, who adver-
EveTv keeper Of q restaurant or
eat.Dg house, where liquor, light wines
and cigars are furnished at the table or
--.aHaw 7Ef
"a Every keeper Of restaurant where
M Iiouor. light wines, or other drinks
- furnished. nor cigars nor tobacco
eold or given to guests, shall pay 100.
a. Every person, lother than the pro-
5ucer.l or firm, who buys or sells cotton
in The city, shall pay 100.
SO. Every real estate broker shah pay
81. Every general collector shall pay
IS on.
IS. Every person pursuing the business
Of general broker or commercial agent,
snd not confined TO any particlar Dusi-
ness, shall pay 80.
81. Every steamboat agent shall pay
40. Every passenger agent shall pay
Al. Every railroad agent, for local Of
foreign companies, shall pay 100.
A. Every theater shall pay annually.
in advance, 500.
al. Every amphitheater shall pay an
nuaIly, in advance 800.
A. Each and every public concert, fol
private benefit OF gain, . 90.
-. Every travelling minstrel com
pauy, for each twenty-fOur hours or each
exhibition, . 90.
As. Every regular opera troupe, iol
each exhibition, p 90.
AZ. Transient or travelling circus CON-
panies, or menageIies, under one canvas,
either separately, for each twenty
four hours or each exhibition, shall pay
50 90.
as. Each and every side show L any
circus OF menagerie shall pay, each day,
p 90.
reforming feats Of legerdemain, not
elsewhere taxed in this ordinance, who
eboII charge q fee f0l admission to bis
lecture on performance, shall pay for
Nacb lecture or exhibition % Oh.
3 Every public lecturer who may de-
.osso a may take out an annual IL
cense, IS above, for 0oV.
n Every keeper Of billiard, pool OF
Jenuv Lind tables, or TABLES OF nke dc,
vice. on the first two tables eacn shaL
nav 20 90, and on the remaining humoei
u tables . 90 each.
S !. Every keeper Of q ten-pin alley o.
alIev Of ike device, on a OF tne ms
Two alleys 50 00, and N the remaining
numbered alleys p 90 each.
50. Every keeper Of q shooting galleFJ
100. L. 70,
"a. Every Keeper Of q livery staDie, ioi
each stable 100, and on o olhhiDus
carriage, hack or vehicle drawn ~ wv
- nrravww drawn Nv one
borse. kest exclusively for hire, at such
stable, 5 90.
s.. Every owner Of = cart, wagon
arav or other vehicle for hire, drawn by
enc Nurse, 10 W.