Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1867-01-08

~ 49, Wv
house, shed, barn, yard orstable, wherein
the business OF receiving and taking care
Of horses, wagons er other vehicles, oI
OF feeding and taking care Of horses OF
other animals is pursued for the purpose
Of making money, or for gain, shall pay
for each, 100.
81. Every keeper of house or yard
where fire wood is cut up to stove size
and kept for sale, shall pay 50 90.
81. Every keeper Of second hand arti-
cles shall pay SO 90.
6S. Every keeper Of a junk or rag store
shall pay 50 90.
q. Every uaGertaker shall pay 100.
65. All persaHs engaged in business OF
manufacturing, and who do not properly
come under the class denominated
merchants" but who exercise the priv
ilege OF doing business in Memphis, shall
paw a tax upon the goods mot msa-.ay
tured by them within the state) which
they may bring to the city for sale, at
the same rate as provided in this Ordi-
nance with reference to merchants.
SO. Every keeper Of q soda fount shall
pay 10 90.
G6I. Every keeper Of an ice cream s2-
loon shall pay 10 gu.
81. Every person acting for himself or
I others, who shall receive orders, display
samples, or act as agent for any house
outside Of the city, or sell goods in any
manner not otherwise licensed, shall
pay 100.
IS. Every keeper Of q shed or ware
house, or other place for the storage OF
cotton, or other articles, for pay, shall
pay 80 90.
6S}. Every merchant or dealer, or ten
der, of whatever kind, doing either a
wholesale OF q retail business, or both,
and not otherwise specified in this oTdi-
nance, whatever may be the kind OF
goods dealt in, and who keeps no liquors
Of any kind, except druggists for medi-
cal purposes shall pay 80 90.
90. Every club room, where liquors OF
any kind are kept, shall pay 100.
20. Every keeper OF a pleasure or beer
garden, theater saloon, ballr room or other
establishment wherein spiTituOEs or vim
Gus liquors are sold by the glass or drink,
or wherein spurious, vinOUs malt Ii
quors are drank on the premises, shall
Psy 100.
Sec. -. That the term Of " factor" or
81 commission merchant as used in this
ordinance, shall he construed TO mean,
and is hereby declared to mean and
embrace such persons only as are en-
gagged in the business Of buying aud
selling goods, WaTes and merchandise
on orders from other parties, on COM
mission, and who are not directly or
indirectly interested, in any manner
whatever, in the profits made on the ar
ticIes bought or sold by them, and the
terms 4" merchant &" trader and IDEAL
err shall be constructed to mean and
embrace, and are hereby declared to
mean and embrace, al such psFs0ns As
are engaged in the purchase and sale Of
goods, wares or merchandise, groceries,
jewelry, drugs, medicines, and all other
articles of traffic which may be bought
and sold IS q business pursuit, or for pUr-
poses Of gain and profit, and for the sale
Of which a city license is required by this
ordinance, or any other ordinance OF the
city duly passed and published.
Sec. g. That the goods, groceries or
merchandise which may be sold in this
city without a license, under this OTdi-
nance or other city ordinance, by the
manufacturers or producers thereof are
salt, iron, spun cotton, garden seeds, and
articles Manufactured within the state;
but the sale Of said articles shall not be
exempt from taxation when owned or
sold by any person Sho, under this or
other city ordinance, il is required to
take out a city license for the business or
avocation in which he is engaged, or who
holds outand advertises himself as a busi-
ness man or merchant.
See. 4. That all licenses issued by the
city register, as specified or required by
this or other city ordinance, shall be
issued 60r the twelve calendar months
from the date thereof, and each and
every person who may desire TO obtain a
license llr the exercise Of any privilege,
OF for the prosecution Of any business Or
occupation for which q city license is re-
quired by law or ordinance q the city,
snail apply therefor 10 the city tax col
lect0r on privileges, who, upon the re-
csipt by him, from such applicant, of the
amount required by the city for such IL
ems a he may wish, shall issue to such
applicant 3 certificate to the city register,
acknowledging the receipt by him Of the
amount ia mGucy required by city ordi-
uSuce for such license, from such sppli-
cant, and u=ou the full compliance OF
such applicant with all further require
UeBts of the ordinances Of the city, IN re-
lati0n t. such privilege or occupation,
shall issue TO him, her or them, q city
license therefor, Tor the term of twelve
calendar months from date; and in case
any person or persons shall engage in
any business or trade for which q city
license is required by ordinance Of the
city, without first having applied for and
obtained such license, in conformity
with the laws or ordinances OF the city,
and - herein provided, he OF they shall,
upon conviction thereof before the city
recorder, be fined, for each day that such
q trade or occupation shall be pursued
without a license, in a sur not less than
ten OF more than fifty dollars.
See .. That a wholesale or retail IL
a7a-r ALaH4 10 faaHHH9 IK= rLa rrHrH -a~r-.ar
on condition that the applicant for such
license shall deliver 90 the city tax col
hector on privileges, n sworn statement
Of the invoice COS. Of the goods about 90
I've offered for sale at the establishment
or place IH The city limits for which he
wishes g license, aud, on condition that
he shall enter into bond and security, 90
be approved by the city register, payable
to The mayor sHd aldermen Of the city of
Memphis, OF their successors in Office, in
tie sun Of One thousand dollars 1000, /
conditioned that the said applicant will
render 10 the city register, at the time
be, she or they may quit business, or at
the end Of twelve calendar months, if
he, she or they may continue in business
tn this city so long, a sworn statement Of
the cost of ali goods, wares or merchan-
disc which be, she or they may have !
bought or brought 10 his, her or their
said establishment for sale within said
twelve calendar months, and since the
date Of his license above provided for.
and that he, she or they shall pay the
on the same, which shall be the diff
ference between the amount Of tax paid
by him, her or them at the begipn;by of
The year and the tax fixed by ordinance
the city Tor the aggregate amount OF
goods wares or merchandise, which he. I
she or they may have bought or brought 4
to the city.
See. G. That any and all licenses issued
under this ordinance, or other city ordi-
nance, shall be fOT the sole and exclusive
benefit OF the party in whose name and
whose benefit such license shall be
issued. And all licenses which may be
from and after the passage Of this
ordinance, shall not BIZ transferable, bv
-heo owner or holder thereof 10 any per
under any pretense whatever, until
-he owner Of such license shall aDplv 10
ne Guy register to tr~-.sfer the same, !
t. No. be made by the reg
he the said license provided
ywner Of the same pay TO the tax
collector on privileges the tax upon the
he may have brought TO the city, /
from the date Of saidLceuse upto thetime
said transfer Is made, ana la compliance ]
with the bond issued for said license; /
and all licenses for which specific suins
are charged, and lot issued Gu giving
bond, may be transferred by said regis
and for each license thus Transferred
the person shall pay 10 the city register
two dollars.
See. z. That no license which may be
issued under the authority Of this ordi-
nance. or other city ordinance, shall en-
brace or authorize more than IA bust
ness pursuit or avocatiOn and all per
sons desiring 10 pursue or carry on more
than one pursuit or occupation, shall
take out a separate and distinct license
for each pursuit, and pay the ful tax
required by city ordinance for each one.
Sec. S. That for all licences for which
specific sums are charged, the parties OBJ
tanning such licenses shall not give bond
and security except in such cases as may
be otherv .se provided by city ordinance.
Sec. 8. That no goods brought TO this
city for sale shall be taxed twice by the
city, no matter how often they may
change hands.
Sec, 10. That such parts Of the ordi-