Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1867-01-05
q PRIVILEGE TAI

The privilege tax, which passed It's
final reading at the last meeting OF Ihe
board Of aldermen some time ago IS OF
such Importance 10 our citizens that we
haze, at the urgent request OF a large
number OF our readers, consented 10 give
the law entire (:
BeH ordained 6v the Board Of M1yOr
and Aldermen Of the city Of Memphis, as
TolEotps . Section /. That there shall be
an annual tax collected for city purposes
on all branches on business hereinafter
designated, which said tax shall, without
exception, be payable in advance.
Every factor or commission merchant
whS sells no goods, wares or merchandise
CT his own, bus whose business Is eX-
clus vplv that Of commissions on sales
and purchases made by him for other
parties. or on orders from them, shall
pay annually FOR such license for such
business, 500.
Every firm, merchant or person. who
is engaged IN the sale OF goods, wares or
merchandise on his own account (which
are not exempt from taxation by the
laws Of the statel, shall pay annually for
license for the privilege Of selling so,
and upon the amount of goods he, she,
or they may bring 10 the city, at the in
voice cost Of the goods at the places
where purchased, as follows:
1. Upon goods, wares or merchandise
not exceeding to him in cost S3OO0-grO-
ceries, SO; other merchandise SIS.
?. On same, not exceeding in cost to
him Of S5090-grOceries, so; other mer-
chandise -.
8. On saTue, not exceeding in cost to
him Of 75G0-grOceTies, 40 90 other mer-
chsndise, s. 90.
4. On same, not exceeding in cost to
him Of I0,O00-grOceries, 50 90; other
merchandise, 20 90.
5. On same, not exceeding in cost to
him of Is O001grOceries, IS 90; other
merchandise, l05.
6. On same, not exceeding in cost TO
him of l5,OJ0-grOceries, IS co. other
merchandise, 1l9.
Z. On same, not exceeding in cost to
him Of Il, 500-groceries, 100; other mer-
chandise, 40.
s. On same, not exceeding in cost TO
him Of 20, OO0-gr0ceries, rs; other mer-
cbandise, l6l.
8. On same, not exceeding in cost to
him Of p, 0O0-groceries, $50; other mer-
cha1dise, lS2.
10. On same, not exceeding in cost to
him Of 80, O00-groeeries, 100; other mer-
ehandise, 20.
II. On same, not exceeding in cost to
him Of IS, O00-groceries, l76 other mer-
chandise, 23S.
u. On same, not exceeding in cost to
him Of SO, 000-grOceries, $50; other
merchandise, S266.
Is. On same, not exceeding in cost to
him of 5000 groceries, 2O5 other
merchandise, 3gS 90.
IA. On same, not exceeding in cost to
him OF 50, 0gl-grOceries, DO other
merchandise, sos.
Is. On same, not exceeding in cost to
Is. Every Ructioneer, or firm Of auc-
him of O0,0l0-grOceries, 500; other
merchandise, 500.
tiOneefs. doing business only az q place
in the city, $50.
Il. Every hawker or pedler, 50 90.
IS. Every fruit stand, 20 90.
Is. Every retailer of spurious, vinous
or malt liquors, only Ey the drink, 50 90
on the first 80 capital invested, and
ten per cent. on all capital above that
sum-.
%. Every retailer of spurious, vinous
or malt liquors, who furnishes an addi-
ton thereto, oysters and other refresh
ments, as they may be called for, 100.
p. Every retailer OF lager beer, ale,
porter or light wines, for each one, $50.
y. For retailing cigars CT tobacco in
the same establishment, with either Of
the three last named above kinds Of
business, 20 90.
.. Each aud every bank, branch
bank, or bank agency doing business in
tie CITY, and not expressly exempted
from taxation ia its charter from the leg
islature Of Tennessee, shall pay for
license annually 800.
a. Every money broker, or exchange |
dealer, or firm thereof, doing business
at only L place in the city, shall pay
80 90.
.. Every agent OF q bank or banks,
not chartered by the legislature Of Ten
nessee, engaged 10 business or selling eX-
change for such bank or banks, OF doing
any other business for il or them, shall
pay so.
Is Every insurance company, except
life insurance companies), not chartered
By the legislature Of Tennessee, having
an officer or agent in this city, shall pay
500.
p. Every insurance company char
tered by the legislature Of Tennessee,
doing business in the city, shall pay 80.
2S. Every life insurance company, or
agency thereof, doing business in this
city, taking risks exclusively on lives,
100.
%. Every accident insurance COM
pany, taking risks exclusively against
accidents, shall pay 100.
so. Every hotel accommodating y
hundred persons, or more, shall pay 500.
81. Every hotel accommodating fifty
persons, on more, shall pay 90.
30. Every hotel accommodating twenty
persons, or more, shall pay 100. Every
keeper Of boarding houses, who adver-
tises by sign, 30 %.
83. Every keeper Of a restaurant or
eating house, where liquor, light wines
and ciOnrs are furnished at the table or
counter, 10
"a. Every keeper OF restaurant where
liquor, light wines, or other drinks
furnished, Dor cigars nor tobacco
old OF given TO guests, shall pay 100.
25. Every person, (other than the pro-
lueer,) or firn, who buys or sells cotton
the city, shall pay 100.
SO. Every real estate broker shall pay
100.
81. Every general collector shall pay
IS 90.
IS. Every person pursuing the business
general broker or commercial agent,
and not confined TO any particlar BUSH
ness, shall psy 80.
80. Every steamboat agent shall pay
100.
40. Every passenger agent shall pay
I
Al. Every railroad agent, for local or
companies, shall nay 100 s
- Every theeter sinai pay annually, {
n advance, 500. q
43. Every amphitheater shall pay an [
IN advance, SOC.
A. Each and every public concert, for c
benefit or gain, p 90 c
45. Every travelling minstrel COM c
any, tor each twenty-four hours or each l
Exhibition, > 90.
80. Every regular opera r
a., Transient or trs- .oupe, for
or mena~
r either yelling circus COM
, -elies, under one canvas,
separately, for a c twenty
ours or each exhibition shail pay
as Each and every side show TO any
toms or m~enagesie shall pay each day
10. Every public lecturer or person
per1orming feats OF legefaemaln ~
ErA In this Mnn i