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

Be e ordained b. the Board Of Mayo
and Aldermen Of The city Of Memphis, a.
foHOl0s Section l. That there shall b,
an annual tax collected for city purposes
on all branches on business ~hereinaftel
designated, which said tax shall, without
exception, De payable in advance.
Every factor or commission meTchsni
wh0 sells no goods, wares or merchandise
of his own, but whose business is eE.
clusively that Of commissions on sale;
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 OF
merchandise on his own account (Which
are not exempt from taxation by the
laws of the state, shall pay annually fol
license for the privilege Of selling $50,
and upon the amount Of goods be, she
or they may bring to the city, st the in
voice cost Of the goods at the places
where purchased, Is follows
/. Upon goods, wares or merchandise
not exceeding TO him in cost S3000-grO-
ceries, so; other merchandise IS.
,. On same, not exceeding ia cost "a
him Of S5000-grOceries, $50; other mer-
chandise 50.
8. On same, not exceeding in cost Ia
him Of T509-grOceries, 40 90; other mer-
chsDdise, SIS 90.
4. On same, not exceeding in cost to
him of I0,O00-grOCeries, 50 %; other
merchandise, 20 %.
8. On same, not exceeding in cost to
him OF 3,0G0-grOceries, IS co. other
merchandise, los.
s. On same, not exceeding in cost to
him of IS, 000-groceries, So 90; other
merchandise, ll9.
=. On same, not exceeding in cost to
him of j., 501-grOceries, lOOi other mer-
chRndise, l40.
S. On same, not exceeding in cost to
him of 0,009-grOceries, rs other mer-
chandise, lbl.
8. On same, not exceeding in cost TO
him Of ., 0G0-grOceries, $50 other mer-
chandise, lS2.
10. On same, not exceeding in cost to
him Of 30,000-grOceries ,l50; other mer-
chandise, 30.
II. On same, not exceeding in cost to
him Of IS, 0O0-groeeries, I76 other meT-
chandise. 23S.
II. On same, not exceeding in cost to
him of SO, 00G-grOceries, $50 other
merchandise, $3.50.
Is. On same, not exceeding in cost TO
him Of 5000 groceries, 205; other
merchandise 5Uo W.
"A. On same, not exceeding in cost to
him Of 0,00O-grOceries, %; other
merchandise, 30S.
IS. On same, not exceeding in cost to
Is. Every auctiOneer, or firm Of auc-
him Of i00.O00-groceries, 500; other
merchandise, 800.
tiOneers, doing business only at one place
in the city, 30.
Il. Every hawker or pedler, 50 90.
IS. Every fruit stand, % Oh.
I9. Every retailer Of spurious, vinOUs
or malt liquors, only by 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.
y. Every retailer OF lager beer, ale,
porter or light wines, for each one, $50.
- For retailing cigars q tobacco in
the same establishment, with either Of
the three last named above kinds Of
business, % 90.
.. Es.ch and every bank, branch
bank, OF bank agency doing business Ia
the city, and not expressly exempted
from taxation in its charter from the leg
islature Of Tennessee, shall pay for
license annually so.
q Every money broker, OF exchange
dealer, o. firm thereof doing business
at only Z place ia the city, shall pay
50 90.
>. Every agent Of a bank or banks,
not chartered by the legislature Of Ten
nessee, engaged in business or selling eX-
chsnge for such bank or banks, OF doing
any other business for it Or them, shall
pay 500.
96. Every insurance company, except
life insur2uce c0mpaniesl, not chartered
BY the legislature Of Tennessee, having
81 ohicer or agent in this city, shall pay 1
500.
y. livery insurance company char
tered by the legislature Of Tennessee, |
DIN business IL the city, shall pay 80. .
. Every life insurance company or
agency thereof, dong business in this
city, taking risks exclusively on lives,
leo.
%. Every accident insurance COM
pany, taking -lsks exclusively against
accidents, shS1 pay 100.
50. Every hotel accommodating one
hundred persons, or more, shall pay 500.
SI. Every hotel accommodating City
persons, or more, shall pay go.
81. Every hotel accommodating twenty
O r more, snail pay 100. Every
keeper Of boarding houses, who sdyer-
tises by sign, 80 %.
Sc. Every keeper Of a restaurant or
house, where liquor, light W 9
md cigars are furnished az the mes
counter. $50. able or
"a. Every keeper Of
10 HQuOr, light " restaurant where
re furnished lnes, or other drinks
old OF gi~ nor cigars nor tobacco
50. .en TO guests, shall pay 100.
, every person, (other than the pro-
uucer,l or firm, who buys or sells cotton
ia the city, shall pay 100
SO. Every real estate broker shall pay
81. Every general collector shall pay
IS 90.
IS. Every person pursuing the business
If general broker or commercial agent,
and not confined to any particlar bust
ness, shall pay 80.
So Every steamboat agent shall pay
40. Every passenger agent shall psy
Al. Every railroad agent, for local or
foreign companies, shall pay 100.
A.. Every theater shall pay annually,
in advance, 500.
az. Every amphitheater shall pay u
uusIiy. in advance, 500.
A. Each and every public concert, fOr
private benefit or gain, 3 %.
As. Every travelling minstrel com
for each t~Tenty-four hours or each
exhibition, p 90.
46. Every regular opera troupe, for
each exhibition, p 90.
A.. Transient or travelling circus COM
panies, or menageIies, under one canvas,
OF either separately, for each twenty
four hours or each exhibition, shall pay
50 %.
As. Each and every side show to any
circus or menagerie shall pay, each day,
> 90.
80. Every public lecturer, or person
performing feats Of legerdemaiu, not
elsewhere taxed in this ordinance, who
shall charge q fee for admission to his
lecture or performance, shall pay for
each lecture or exhibition 25 90.