Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1867-01-12

they may bliuE 10 the tltg lol 9NSi q
the same rate as provided IN this ordi
nance with reference to merchants.
66. Every keeper OF o iounL shAi
pay 10 90.
66l. Every keeper OF an ice cream sa
loon shall pay 10 90.
81. Every person acting for himself o.
others. who shall receive orders, display
samples, or act as agent for any hous'
outside Of the city, OF sell goods 10 any
manner not otherwise licensed, shal
pay 100.
IS. Every keeper Of a shed or ware
/ house. or other place for the storage o
| cotton, or other articles, for pay shall
pay 50 90.
6sl. Every merchant or dealer, or ten
der. of whatever kind, doing either
wholesale or q retail business, or both.
and not otherwise specified in this ordl-
nance, whatever may be tie klnd oI
goods dealt IN, and who keeps noHN~or,
Of any kind, except druggists for medI'
I cal purpOsesl shall pay 80 %.
90. Every club room, where liquors oil
any kind are kept, shall pay 100.
20. Every keeper Of a pleasure or beer
garden. theater saloon, ball room or other
/ establishment wherein spiriJu0Us or vim
Gus liquors are sold by the glass or drink
or wherein spurious, vinous malt II
qu0rs are drank on the premises, shall
pay 100.
Sec. :. That the term Of 20 factor " OF
% commission merchant As used IN this
ordinance. shall be construed 20 mean
I and IS hereby declared to mean and
/ embrace such persons only as are en-
gaged in the business Of buying and
/ selling goods. wares and merchandise
on orders from other parties, on COM
mission, and who are not directly OF
! Indirectly interested, in any manner
I whatever, ia the profits made on the ar
. ticIas bought or sold by them, and the
/ terms merchant d" trader and "deSI-
err shall be constructed to mean and
/ embrace, and are hereby declared %
mean and embrace, all such persons as
are engaged in the purchase and sale OF
goods, wares or merchandise, groceries,
| ieWelry, drugs, medicines. and all other
/ articles of traffic which may be bought
and sold as 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.
see. 8. Shat The goods, groceries or
merchandise watch may be soldin this
city without q license, under this Orul-
nance OF 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, it is required 10
take out a city license for the business or
-avOcatiOn ina which he is engaged, or who
holds Outaud advertises himself as a BUSH
ness man or merchant.
Sec. f. 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,
or for the prosecution of any business or
occupation for which a city license is re-
quired 10y law or ordinance Of the city,
shall apply therefor TO the city tax col
lectOr on privileges, who, upon the re-
eeipt by him, from such applicant, of the
amount requiSd by the city for such IL
csuse as he may wish, shall issue to such
applicant a certificate 90 Jhecity register,
acknowledging the receipt by him Of the
amount in meBey required by city Ordi-
8uc for such license, from such appII-
cant, and upon the full compliance Of
such applicant with all further require
meuts OF the ordinances Of the city, j N ire
lati0n to such privilege OF occupation,
shall issue % him, her or them, q city
license therefor, Tor the term of twelve
calendar months from date; and 10 case
any person or persons shall nEage in
any Business or trade for which 8 city
license is required by ordinance Of the
city, without first having applied f0rand
obtained ucu license, ia conformity
with the laws or ordinances OF the city
and as herein provided, be or they shall,
upon conviction thereof before the city
recorder, be fined, FOR each day that such
a trade or occupation shall be pursued
Without "A license, ia a sum not less than
or more than nifty dollars.
Sec. D. That q wholesale OF retail IL
csnse shall be issued by tie city register,
condition that the applicant for such
license shall deliver to the city tax coli
lect0r on privilege, a sworn statement
Of the invoice cost of tie goods about %
be offered for saie It the establishment
or place iu the city limits for which he
wishes a license, and, on condition thai
he shall enter into bond and security, 20
be approved Icy the city register, payable
b the mayer and aldermen Of the city of
Memphis, or their successors in office, in
the sum or thousand dollars 1900,
conditioned that tGe said applicant viii
render 10 the city register, at the time
he, she OF they may Quit business, or at
the end of twelve calendar months, ift
DE, she or they NAV continue IN business
IN this city so long, a sworn statement Of
the cost Of all goods, wares or meEch4n-
disc which he, she or they may have
bought OF brought 60 his, her or their
said establishment for sale within said
WE'VE calendar months, and since The
fate of lis license above provided lar, .
and that he, she or they snail pay the
GA b same, which shall be the DIFF
ereuce between the amount of tax paid .
him, her or them 40 the beginning oil
he year, and the tax liked 10y ordinance
IF the city for the aggregate amount ~
rOodS, wares OF merchandise, which he. I
he or they may have bought OF brought
% the city.
Sec. g. That any ald all licenses issued
Inder this ordinance or other city or1i- /
lance, shall De for -he sole ~ aTelrsiys /
'enehtOl the party ia -a nam and
~ - I'7s I'm" sGcb license shall be
- ali LICENCES which may DE
rom and after The passage OF L4ls
shall not be transferable, by
ne owner or holder thereof, % any per-
son. under any pretense whatever uh1i
the owner Of such license sinai apply 20
Inc CITY register TO transfer the same
transfer may be made oy the reg
ista- uuon the said license provided
The owner Of the same pay 70 me UA
collector on privileges the tax upon the
Goods he NAV have brought TO the CITY,
the date Of said license uptO lifetime
aid transfer is made, and in compliance
with the bond issued for said license
and all licenses for which specific sums
are charged, and not issued on giving
bond, may be transferred by said regis
ter. and for each license thus transferred
the person shall pay to the city register
two dollars.
Sec. T.. That nc license which may be
issued under the authority Of this orai-
nance, or other city ordinance, shall em-
brace or authorize more than one ousl-
ness pursuit or a~voeatlon and all per-
soIs desiring 10 pursue or carry on more
Than pursuit OF occupation, shall
take out q separate and distinct license
for each pursuit. and pay the futi tax
required by city ordinance for each one.
Sec. s. That for al licences for which
specific sums are charged, the parties OBJ
tanning such license shall not give bond
and security except I'M such cases as may
be OtherW iae provided by city ordinance.
See. g. That no goods brought to this
city for sale shall De taxed twice by the
city, no matter how often they may
change hands.
Sec. 10. That such parts OF the ordi-
Dances on pages 133 and I3G 0f Btidges'
Digest Of The charter and ordinances Of
the CITY, entitled, privilege Tax COllec-
t.r ..I IsarTaaa hru- ohtaiuPG % as CON
dict with this ordinance, and al other
odinances conflicting with the provisions
Of this. be, and the same are hereby re-
pealed.
Approved Decdmbar "A, 1866.
W. %. LOFLAND, Mayor.
Attest. j.. RICHARDS. city Register.
WI G0oDLErE J.E ~GooBLErT
Y. II G0nDLETT q co.