Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1867-01-13
Il PRIVILEGE TAX

IhG III N1IIO2 10
Ret ordained 5y the Board Of Mayor
and Aldermen 0f the city Of Memphis as
Tnl0frS Section l. That there shall he
an annual tax collected FOR city purposes
on all branches on business hereinafter
designated, which said tax shall, without
exception, be payable IA advance.
Every factor or commission meTcnaht
wba sells no goods, wares OF merchandlse
Of his own. but whose business is eX-
clusively that OF commissions on sales
and purchases made by him Tor other
parties. or on orders from them, shali
nav annually for such license for such
business. SlUo.
Every firm, merchant or person VINO
Is engaged ia the sale OF goods, wares or
merchandise on his OWL account lWAlch
are not exempt from taxation 10y the
laws of the state, shall pay annually Tor
license for the privilege OF selling ~
aud upon the amount Of goods he she,
or they may bring to the city, at the H.
voice cost Of the goods AT me pisces
where purchased, as follows
1. Upon goods, ware OF merchandise
not exceeding 70 him in cost S3e9J-gro-
ceries. $50: other merchandise IS.
.. On same, not exceeding ia cost 70
him Of S500O-groceries, $50; other mer-
chandise So.
3. on same, not exceeding in cost to
him OF 7500-grOceries, 40 UJi other mer-
chandise, s. 90.
-. On same, not exceeding in cost to
him Of l0,O00-groceres, 50 O0i other
merchandise, 20 90.
5. On same, not exceeding in cost TO
him Of I3,OO0-grOceries, IS co.. other
merchandise, lO5.
6. On same, not exceeding in cost to
him Of IS, OO0-grOceries, s. Wi other
merchandise, ll9.
:. on same. not exceeding in cost to
him Of L, 500-grOceries, 100 other mer-
chandise, l4G.
5. on same, not exceeding in cost to
him of q. 00O-groceries, ll51 other mer-
chandise, lbl.
y on same, not exceeding in cost TO
him Of >, O00-grOceries, 100; other mer-
chandise, Isl.
no. ON same, not exceeding in cost to
him of 80 ,O0O-groceries $50; other mer-
chsndise, 2lo.
II. On same, not exceeding IN cost 10
him of 81, 0O0-groeeries, 1905 other mer-
Chandise, DIS.
10 ON same, not exceeding in cost TO
him Of iO,OO0-grOCsries, $50 other
merchandise, S2G6.
Is. on same, not exceeding in cost to
him Of 5000 groceries, 215 other
merchandise, sos 90.
IA. On same, not exceeding in cost to
him Of 50,000-grOeeries, do other
merchandise, sos.
Is. On same, not exceeding in cost to
Is. Every a~uctiOneeT, or firm of auc-
him Of 1905 00-grOceries, 800 other
merchandise, 500.
tioneers. doing business Onlys st one place
in the city, 30.
Il. Every hawker or pedler, 50 %.
is. Every fruit stand, - 90.
-. Every retailer Of spurious, vinous
or malt LIQUORS, only by the drink, 80 90
on the first 80 capital invested, and
ten per cent. On all capital above that
sum.
%. Every retailer Of spurious, vinous
or matt liquors, who furnishes an addi-
ton thereto, oysters and other refresh
meuta as they may be called Tor, 100.
p. Every retailer Of lager beer, ale,
porter or light wines, for a one, so.
-. For retailing cigars CT tobacco IN
the same establishment, with either OF
the three last named above kinds OF
business, 20 90.
q. Each and every bank, branch
bank, or bank agency doing business IN
the city, and not expressly exempted
from taxation iu its charter from the ieg-
i~slature Of Tennessee, shall pay for
license annually 800.
a. Every none broker, or exchange
dealer, or firm thereof, doing business
at only one place ia the city, shall pay
80 90.
.. Every agent Of a bank or banks,
not chartered by the legislature of Ten
nessee. engaged in business or selling eX-
change for such bank or banks, or doing
any other business for il OF them, shall
pay 500.
IS. Every insurance company, Except
life insurance companies, not chartered
bv the legislature Of Tennessee, having
an officer or agent in this city, shall pay
500.
y. Every insurance company char
tered by the legislature Of Tennessee,
doing business in the city, shall pay 80.
y. Every life insurance company, or
agency thereof, doing business m this
city, taking risks exclusively on lives,
100.
p. Every accident insurance COM
many, taking risks exclusively against
accidents, shall pay 100.
30. Every hotel accommodating one
hundred persons, or more, shall pay 800.
81. Every hotel accommodating fifty
persons, or more, shall pay 30.
81. Every hoteiaccommodating twenty
persons, OF more, shall pay 100. Every
keeper Of boarding houses, who adver-
Uses by sign, 80 90.
50. Every keeper Of a restaurant Of
eating house, where liquor, light wines
and cigars are furnished at the table or
counter, 80.
"a. Every keeper Of restaurant where
no liquor, light wines, or other drinks
are furnished, nor cigars nor tobacco
sold or given to guests, shall pay 1Ol.
IS. Every person, lOther than the pro-
dueeT,) or firm, who buys or sells cotton
in the city, shall pay 100.
30. Every real estate broker shall paw :
100.
81. Every general colleoio shall nav
as 90.
% livery pr Jn pursuing the business
OF genera Joker or commercial agent,
no confined TO any particiar busi-
Ae shall pay 80.
40. Every passenger sgent shall pay
al. Every railroad agent, for local OF
fpreign companies, shall pay 100,
~. Every theater shall pay annually,
in advance, 800.
al Every amphitheater shall pay an
uually, in advance, 5o0-
Al zach aud every public concert, for
priyate benefit or gain, p OO.
Is. Every travelling minstrel conn
nany. for each twenty-f0ur hours or each
exhibition, . %.
as. Every regular opera troupe, for
each exhibition . ~.
al transient or travelling circus COM
-n-rnuaaF nlE rnnpF nNa canvas
ar either separately, for each twenty
four hours or each exhibition, shall pay
so 90.
cireus or menagerie shall pay each day, 1
40 Every public lecturer, or person
-sr6orminG feats Of legerdemaiu, not
diG-ewhere taxed in this ordinance, who
ebsU charge a fee for admission to his
lecture or performance, shall pay for
,.aeb lecture OF exhibition = 20.
81. Every public lecturer who may de-
sire TO do 50, may take out an ahAuAi IL
cense. as above for 5V8.
5I. Every keeper OF pniiafd! posl or
Jenny Lind tables, OF Apl5s % ny uT
&c an tie first two tables each shali
nav 50 90, and on the rehaIaihs HunA'ei
.of tables . 90 each.
IS. Every keeper Of d ten-pin aleyl or
alley Of like device, or each Of the nrst
TOO ALLEYS 50 90, aud on b REMAINING
number Of alleys . 90 each.
5s. Every keeper or q shooting gaHsy
ia. F~veFykeeper Of livery staple ti
II st.ble 100. and on each omnibus,
eHr-;sge mack or vehicle drawn 10y TWO
- and each buggy drawn 10y one
horse keyt exclusively for hire, at such
Everv owner, Of q cart, wagon
~ or ofier vehicle for hire, drawn BY
,ne horse, 10 ",