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


and Aldermen Of the cifyo Of Memphis, as
f0H0sUs Section l. That there shall be
an annual tax collected for city purposes
on all branches on business hereinafter
designated, which said taXs shall, without
exception, be payable in advance.
Every factor or commission merchant
who sells no goods, wares or merchandise
Of mis- Owl, but whose business is eX-
cIusively 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. SIOO.
Every firm. merchant or person, who
is engaged in the sale of goods, wares or
merchandise on his Owl account (which
sre not exempt from taxation by the
laws Of the state, shall pay annually for
license for the privilege Of selling so
and upon the amount of goods he, she,
or they may bring TO the city, at the iu-
voice cost of the goods at the places
where purchased, rs follows
J. Upon goods, wares or mercEandlse
not exceeding to him in cost S30O0-gro-
cerius, 500; other merchandise S2S.
,. On same, not exceeding ia cost to
him Of S5000-grOceriss, $50; other mer-
chaBdise So.
3. On same, not exceeding in cost TO
him OF 750O-groceries, 10 90; other mer-
chandise, 90 %.
/. On same, not exceeding in cost TO
him OF 1O,00O-gTOeeries, 20 90 other
merchandise, 20 90.
3. On same, not exceeding in cost to
him Of Is ,0J0-groceries, IS 90; other
merchandise, los.
q. On same, not exceeding in cost to
him Of 5,0O0-grOceries, s. co. other
merchandise, ll9.
:. On same, not exceeding in cost to
him Of Il, 500-grOceries, 100; other mer-
chsndise, 140.
S. On same, not exceeding in cost 10
him Of % ,009-gTOceTies, rs; other meT-
chsndise, l6L
9. On same, not exceeding in cost to
him Of ., OO)-groceries, $50; other mer-
chandise, l62.
10. On ssme, not exceeding in cost to
him Of 30. 0GO-groceries, $50; other mer-
Chanuise, 2lO.
II. On same, not exceeding in cost to
linn Of IS, U90-gr0ceries, l75; other mer-
chandise, 2s.
y. on same, not exceeding in cost to
him Of 40,GO0-groceries, $50 other
merchandise, S25G.
g. On same, not exceeding in cost u
him Of 5000 groceries, 20J; other
merchandise, 30s 90.
IA On same, not exceeding in cost to
him Of 50,000-grOceries1 90 other
merchandise, SOS.
Is. On same, not exceeding in cost 10
Is. Every auctioneer, or firm Of sUc-
him Of 90, 030-groceries, 300; other
merchandise, 500.
tioneers. doing business only at u place
in the city, 80.
II. Every hawker or pedler, SO Cd.
IS. Every fruit stand, 20 90.
10. Every retailer Of spurious, vlnous
or malt liquors, only by The drink, 50 90
on the first go capital invested, and
ten per cent. on all capital above that
sum.
20. Every retailer Of -spiritous, vin0us
or malt liquors, who furnishes 40 addi-
lion thereto, oysters and other refresh
uents. as they may be called for, 100.
u. Every retailer Of lager beer, ale,
porter or light wines, for each one, $50.
-. For retailing cigars CT tobacco in
the same establishment, with either Of
the three last named above kinds o.
business, % o..
q. Each and every bank, branch
bank. or bank agency doing business in
the city, and not expressly exempted
From taxation in its charter from the leg
ieiature Of Tennessee, shall pay for
license annually 500.
"a Every money broker, or exchange
dealer. or firm thereof, doing business
at only one place in the city, shall pay
s5. 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, OF doing |
auy other business for il or them, shall
pay 500.
y Every insurance company, Except
life insurance cornpaniesl, not chartered
bv 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.
28. Every life insurance company, or
agency thereof doing business In this
city, taking risks exclusively on lives,
100.
%. Every accident insurance COM
oany, taking risks exclusively against
accidents, shall pay 100.
80. Every hotel accommodating one
hundred persons, or more, shall pay 500.
81. Every hotel accommodating fifty
persons, or more, shall pay go.
q. Every hotel accommodating twenty
Dersons, or more, shall pay 100. Every
keeper Of boarding houses, who adveT-
tises by sign, 80 90.
3S. Every keeper Of a restaurant or
eating house, where liquor, light wines
and cigars are furnished at the tahi~
counter, $50. OF
81. Every keeper Of a.
no LIQUOR, light VT ~.estsurant where
are furnishes .nes, or other drinks
sold or . nor cigars nor tobacco
. guests, shall pay 100.
,s-son (Other than the pro-
~, am Who buys or sells cotton
- nc city. shall pay wv -
ID s sns Fvery real estate broker shalt pay
io9 O.. Every general collector shall pay
IS 90. ,rs,ino the business
General broker or commeIelal A9e'
end not confined 10 any P@i'
ness' Shsa Steamboat agent shall pay
100; rve-v passenger agent shall pay
100; r-erv railroad agent, for local or
companies, shall pay lVJ.
i"IS5 EVER theater shall pay ahhualyi
in advance, oVV. .u.r eh.u nav an
AZ Every amphitheater shSn pay an
nually, IA advance, 0VV. o e,r
"a Each and every PUBIC eohcei'i -
rri,ate benefit OF gain, . "
IS. Every travelling a,,rs ~ each
many. for eacn t"ehtJ
exhibition, . w.. ,roura for
t6. Every regular opera troupe Ioi
each exhibition, 25 90.
a.. Transient or travelling circus com
uanies. or menageIies, under one canvas
or either separately, for acn tWSnly
tour hours or each exhibition, Shall pay
al Each and every side show to any
e.reus on menagerie Shall pay each day,
= oil.
%. Every public lecturer, or person
oe-f.ruing feats Of legerdemain, not
= -.-~E Ia fhfr OrTfnanFa vim I