Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1867-01-13

" INiNlE@aAaE va q AN-AAa @ 80"
and not otherwise specified in this ordi-
nance. whatever may he the kind OF
goods dealt in, and who keeps no liquors
of any kind, Except druggists Tor mcdl-
cal purposes shall pay 50 90.
90. Every club room, where liquors OF
any kind are kept, shall pay 100.
20. Every keeper Of a pleasure or beer
0a-Ien. theater saloon, ball room or other
establishment wherein s%piriiuous OF VIM
Gus Eguors are sold by the glass or drink
or wherein spurious, yin0us malt Il
quars are drank on the premises, snail
Sec. ,. That the term Of {" factor " or
commission merchant" as used ID TINS
ordinance, shall be construed to mean
and is hereby declared to mean and
embrace such persons only IS are en-
pared in the business of buying and
selling goods, wares u mefcAaEaIse
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
tfeIe bought or sold by them, and the
terms Sd merchant II" trader q IDEAL
err shall be constructed to mean and
embrace. and are hereby declared -
mean aud embrace, all such persons as
are engaged in the purchase u sale OF
goods, wares or merchandise, groceries,
iewelrv, drugs, medicines, and all oLAer
articles of traffic which may be bought
and sold as "A business pursuit, or FOR pur-
poses of gain and profit, and for q SAFE
OF which a city license lsrequlrsu by us
ordinance, or any other ordinance OF the
city duly passed and published.
Sec. 8. That the goods, groceries or
merchandise which may be sold IA lhls
city without a license, under this oidl-
nance or other city ordinance, by the
manufacturers or producers thereof, are
salt, iron, spun cotton, garden seeds,
articles manufactured within the stale
but the sale OF said articles shall not be
exemDt from taxation when owned or
sold by any person who, under this or
other city ordinance, it is required TO
take out a city license for the business or
~avocation in which he Is engaged, or who
holds outund advertises himself e q busl-
ness man OF merchant.
Sec. (. 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 a
every person who may desire 10 obtain q
license for the exercise of any privilege
or for the prosecution of any business or
OCCUPATION for which a city license Is re-
guired by law OF ordinance Of the city,
snail apply therefor to the city tax col
lector on privileges, who, upon the re-
ceipt by him, from such applicant, OF the
amount required by the city for such Il
cense as he may wish, shall issue TO such
applicant a certificate to the city register,
acknowledging the receipt by him OF the
amount in money required by city ordI-
nance for such license, from such appll-
cant. and UPON the full compliance Of
such applicant with all further require
ments of the ordinances Of the city, IN re-
lation to such privilege or occupation,
shall issue TO him, her % them, a city
license therefor, Tor the term of twelve
calendar months from date: and / n ease
any person or persons shall engage i'm
any business or trade for which q city
license is required by ordinance OF the
city, without first having applied forana
obtained such license, in conformity
with the laws or ordinances of the city,
and As herein provided, he OF they SHALL
upon conviction thereof before The city
recorder, be fined, FOR each day that such
a trade or occupation shall be pursued
without q license, in a sun not less Than
ten or more than fifty dollars.
See. 5. That q wholesale or retail Il
ceuse shall be issued by the city register,
on condition that the applicant for such
license shall deliver TO the city tax col
lectOr on privileges, a sworn statement
of the invoice cost Of the goods about 10
be offered for sale at the establishment
OF place i'm the city limits for which he
wishes a license, and, on condition that
he shall enter into bond and security, 10
be approved by the city register, payable
O., flra rr nF-.v and anlngn1an az thl CITY nF
Memphis, or their successors ia Office, in
the sum of one thousand dollars 1000,
conditioned that The said applicant will
render To the city register, Al the time
he, she or they may qult business, or at
the end of twelve calendar months, II
he, she OF they may continue IN business
in tails city SO long, a sworn statement OF
the cost Of all goods, wares or meGcuau-
disc which he, she or they may have
bought or brought to his, her or their
said establishment for sale within said
twelve calendar months, aud since the
date of his license above provided for,
and that he, she or they shall pay the
tax on the same, which shall be the tit-
ference between the amount Of tax paid
by him, her or them at the beginning Of
the year, and the tax fixed by ordinance
of the city for the aggregate amOun OF
goods, wares or merchandise, which he,
She or they may have bought OF brought
TO the city.
Sec. 6. That any and all licenses issued
this ordinance, or other city orii-
nance, shall be for the sole aud exclusive
benehto of The party m whose name and
for whose benefit such license shall ue
And all licenses which may 5c
issued from and after the passage Of this
ordinance, shall moi be transferable, by
The owner or holder thereof, to any per-
son, under any p%Teteuse whatever, until
the owner OF such license shall apply TO |
The city register TO transfer the same, 1
transfer may be made by the reg
.steT. upon the said license; provided
the owner OF the same pay 10 the tax
collector ON privileges the tax upon tke
goods he may have brought TO the city, |
from the date Of said license upt0 thetime /
said 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
-er, ana lJr -ch license thus T. ansferred
ne ersou shall pay to the city register
W. dollars.
See. z. That no license which may be !
issued under the authority Of this ordi-
nance, or NaHEr city ~OfNtAiaACtr Shall cL1-
brace or authorize mOge than BUSH
ness pursuit OF -ayocatiOn and al per-
desiring TO pursue or carry ON more
than one pursuit or occupation, shall
take out a separate and distinct license
for each pursuit, and pay he fuu tax
required 6y city ordinance for each one.
Sec. S. That fOr all licences for which
specific sums are charged, the parties ob-
tanning such licenses shall not give bond
and security except ia such cases as may
be otherwise 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 oTdi-
on pages I33 and lJ6 of Bridges
Digest of the charter and ordinances of
the city, entitled, 4" Privilege Tax Collec-
tor ana licenses, how obtained, f" as con-
dict with this ordinance, and all other
odinances conflicting with the provisions
Of this, be, and the same are hereby re-
Approved December q. 1866.
No. LOFLAND, Mayor.
Attest; T.. q. RICHARDS, ely Register.
II. s%ooDLErr. J.. sOoBLETT
- IaAnr vavrsu a. M