Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1867-01-11

OF any kind, Except urugEls6 ici MSul'
cal purposes shall pay 80 90.
90. Every club room, where liquors Of
I any kind are kept, shall pay 100.
20. Every keeper OF q pleasure or beer
/ garden, theater saloon, ballroom or other
establishment wherein spirituOus or vim
Gus liquors are sold by the glass or drink,
or wherein spurious, vinous malt Ii
quOrs are drank on the premises, shall
pay 100.
Sec. >. That the term OF " factor" OF
4" commission merchant, " as used in this
ordinance, shall be construed to mean,
and Is hereby declared 10 mean and
embrace such persons only as are en-
I gagged in the business Of buying and
selling goods, wares and meTGAaAaIse
on orders from other parties, on conn.,
mission, and who are not directly OF
indirectly interested, in any manner
whatever, in the profits made on the ar
tieles bought or sold by them, and the
terms merchant trader and "deal-
err shall be constructed TO lean and
embrace, and are hereby declared TO
mean and embrace, all such persons as
are engaged in the purchase and sale OF
goods, wares or merchandise, groceries,
jewelry, drugs, medicines, and all other
articles Of traffic which msy be bought
and sold as q business pursuit, or for pur-
poses Of gain and profit, and for the sale
Of which q city license is required by this
ordinance, or any other ordinance Of the
city duly passed and published.
Sec. 3. That the goods, groceries or
merchandise which may be sold in this
city without q license, under this Orji-
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 who, under this or
other city ordinance, il is required 20
take out a city license for the business or
-avOcation in which he is engaged, OF who
holds Outand adverlises himself as a busi-
ness man OF merchant.
Sec. 4 That all licenses issued by the
city register, 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 may desire to obtain a
license for the exercise of any privilege,
OF for the prosecution Of any business OF
occupation for which a city license is re-
quired by law or ordinance Of the city,
shall apply therefor to the city tax col
lectOT on privileges, who, upon the re-
ceipt by him, from such applicant, Of the
amount required by the city for such IL
censs as be may wish, shall issue to such
applicant a certificate 10 the city register,
acknowledging the receipt by him OF the
amount in money required by city ordi-
nance for such license, from such appli-
cant, and upon the full compliance Of
such applicant with all further require
mamie rF the noes nF The rfr- in "a
lation to such privilege or occupation,
shall issue TO him, her II them, q city
license therefor, for the term of twelve
calendar months from date; and in case
any person or persons shall engage ia
any business or trade for which a city
license Is required by ordinance of the
city, without first having applied for aud
obtained such license, IN conformity
with the laws or ordinances Of the city,
and As herein provided, ne or they shall,
conviction thereof before the city
recorder, be fined, for each day that such
a trade or occupation shall be pursued
without q license, 10 a sum not less than
ten or more than fifty dollars.
Sec. 5. That q wholesale or retail lie
cense shall be- issued by the city register,
on condition that the applicant for such
shall deliver 20 the city tax col
on privileges, sworn statement
Of the invoice cost Of the goods about TO
be offered for sale-at the establishment
OF place in the city limits f5- which lie
g license, and, on condition. That
be snail enter into bond a-3 security TO
be approved by the city re-Stsr. payable
10 the mayor and aldermen u tie clLy of
Memphis, Or-thsir successors ia Office. ia
he sum of one thousand GollaEs lUloI, l
4rwsHFrHamUI #Hn# d. -aa-H ID
-euder 90 the city register al the time
ne, she OF they may lEIJ business, OF tx
he aud Of twelve calendar months, u.
le, size or they mGy continue In business
this city Sd long, a sworn statement Of
he cost Of all goods, wares CT Hnercuau-
Use which he, she or they may have
OF Brought to his, uer or their
aid establishment for sale within said 4
.welve calendar months, and stgrs the
late Of mis- license above provided for, /
md that be, she or they shall pay the 1
on the same, which shall be the diff (
erenoe between the amount OF tax paid
him, her OK them at the beginning oil
he year, and the tax fixed 10y ordinance
q the city for the aggregate amount of
-0Ods, wares or merchandise, which he,
he or they may have bought OF brought Z
o the city.
49, % LAaHa any 4AA lAL 4LlEal.Ea A.elaEA ]
,uder this ordinance, or other city ordi-
lance, shall he Tor the sole and excIusi.
.enent Of the party in whose name and I
or whose benefit such license snsH ~
sued. And all licenses which NAV ha
ssGed from and after the passage Of this
rdIuancel shall not Ue transferable bv
be owner or holder thereof. - any uer-
On, under any pretenss ..satsvsT until
tense shall apply 10
49, 70 transfer the same,
..s.er may be made by the reg
upon tine said license provided
owner OF the same pay 20 the tax
collector on privileges the tax upon the
foods he may have brought to the city |
rom the date of said license uptO the time
aid transfer is made, and IN compliance
with the bond issued for said license !
md all licenses for which specific sums
IRE charged, and not issued on giving I
goud. may be transferred by said regis
and for each license thus transferred
he person shall pay 10 the city register
dollars.
See. Z. That no license which may be
ssued under the authority Of this Ordi-
nance, or other city ordinance, shall en-
brace or authorize more than one BUSH
pursuit or a~vOcatiOG and all per-
]
desiring TO pursue or carry on more
than one pursuit or occupation, shall
out 8 separate and distinct license
Tor each pursuit, and pay the full tax
required By city ordinance for each one. [
Sec. S. That for all licences for which
sums are charged, the parties Oh
such licenses shall not give bond
and security except in such eases as may
be otherwise provided by city ordinance.
Sec. 8. That no goods brought to this
eity for sale shall be taxed twice by the
no matter how often they may
hands.
Sec. 10. That such parts Of the Ordi-
on pages 133 and 1876 Of Bridges
Of the charter and ordinances Of
Ire city, entitled, Privilege Tax COllec-
or and licenses, how obtained" as con-
iict with this ordinance, and all other
conflicting with the provisions
IF this, be, aud the same are hereby re-
Approved December -. 1e6.
NO. LpELAND. Mayor.
Attest: T. r. RfCHAEus, Cty Register.