Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-04-16
LEGAL.
[BY AUTHORITY
REVENUE Law.
An Act to Amend the Revsnas Laws of this

Section l. Bs enacted o. te EsAeTu Assem-
bty Of he State eT Tennessee, That an act 10
afaend the revenue laws o this state, chapter
8, passed May -, 1856. be. and theszne Is hereby
amended, 50 that the following rates OF taxa
ton shall De levied and collected, as now re-
quiTec By law, as BY the provisions Of this act,
for State purposes On every taxable poll, one
dollar aud twenty-five cents; on every hun
dred dollars worth OF taxable properly, forty
cents all interest paying state, county and
corporate bonds, owned By citizens Of This
stale, whether on deposit IN or OutOf b 3 State,
shall be taxed forty cents on the one hundred
dollars for state purposes, and twenty cents as
"a school tax, on their real yalue as compared
with moneys receivable for state and county
tax, at par.
sec. Z b IL further enacted, That all foreign
insurance com pauies doing business in this
State, whether AIe, pance, accideut or life,
shall pay annually on taking out or renewing
a license, the sum OF seven hunored and MY
dollars Whether foreign or chartered b. Lhis
state, and whether IRE, marine, accident or
life, snall pay monthly a tax OF one and a half
per cent. on the gross amount OF premiums re-
ceived by them, whether said premiums be re-
csived In ea6o or premium notes and the
payment OF said tax shall De DasA upon q
statement OF tue business Os'the company
during the preceding month, sworn to by two
persons connected with sai1 company, and
payment on said sworn statement snail De reg
ularIy made 70 the Com DtrOuer Of the state.
Sc. 3. Be IL further enacted, That every insu-
rance company coiog bu=iness in the Stale,
whether Ore, marine, accident or lie. and
whether chartered BY this State or not, snail be
required 10 deposit vito tae Comptroller Of
lhI- state twenty thousand collars OF six per
cent. DOuQS OF the oatlc Oh tennessee or OF sne
United states, as security for risks taken by
c~ilizsnsof this State audif the az sntOr agents
OF any insurance company, after The passage
ofthfs act, snalI take risks without drstt1akfng
this deposit, the agent or agents 50 fsnding
snail be guilty OF a misde beanOr. and be nued
not less than ons hundred and hfty dollars tor
each OfsnAe. Oue-third OF Whic1 snail be given
othe person On nose Information the con-
Wet on OF he ohense is based, Snd the balance
SMALL b. paid into she Treasury OF the State.
sec. 4. Be &c further enacted, That when any
agent VI agents OF any Insurance company
shall neglect o. refuse TO comply with the re-
quirements and PROVISIONS OF the secOnd see
lion Of this al, such agent or AGENTS shall be
subject TO q PENALTY OF ons huncred dollars for
each and every week SO negIecting OF refusing
10 comply, which penalty shall be charged ~
them. and shall be deducted from the AMOUNT
Of State or United Statez bonds deposited By
them with the comptroller.
sec. s, Be 10 (0ItteT endsted, That ali persor s
engaged ia the following pursuits shall obtain
an aSuual License nom the Clerk Of the County
! Court, and pay the tAxes herein provided:
Every merchant shall pay iOr his license one
| per cent. on the dOfIar On the invoice cost, At
| The place where purchasedt OF al his goods
I and shall make 8 ssmi-aDnua statement Ot his
| purchases % the County Court Clerk, undel
Z oath, and pay tn tax thereon s"emt-Gnnuauy.
livery commission or suctiOG merchandise
! pay for his license one per cent? on the d5llar on
/ ths gross Amount OF ell MS sales, pubic AID
private. and shaH make a semi-annual state.
ment OF his sales 10 tie COdhty Court GEEK
1 under oacn, and pay the tax thereon FemI-an'
uuaIly. The terra " merchant, as used IN TIE
above sections, includes every person trad ns
z or 0e2llnk IN E0ClEs Ware A~LG4dAAAaCa 64u
ceries, jswelry. drugs and medicine .
Brokers OF reai estate. includiEg al contract
ors for rent, carried on as q regular business
shall pay a privilege tax Of my dollars anc
| oue-half OF one per ceot.Op the gross amount
I of sales ana rents; Provided, that al mer
chants and dealers abeve spscihed sinai give
the Clerk Of the County Court, at the time o
taking out the license, q bond with good sscu
/ rfty. conditioned that he, she or they Will max
their reports aud Pay The taxes as herein pro
Hotel or tavern.keopers, for each room in tn,
house ezesIt two, one dollar.
Livery stables, or stables kept by tnn-keep
/ eels, for each stall, one dollar.
Eaeh omnibus company, or Individual en-
gagged IN RAINING omuiDusesJ oE pay. snailpa,
a privilege tax on each omnibus OF twenty nv
All backs. carriages or vehicles run for pay
shall pay privilege tax OF tea dollars
Ia h express wagon Orcart, incluiiBg wagon
and carts engaged in transferring. other ma
those belOB gLIg 10 express or OMNIBUS cotnPa
MICS ahaU axe out a lie from tn
County CoUTG Clerk, and shall pay q tax %
I each xpTESs wagon OF I'VE uOLIa1si each "a
press cant. I'VE doiiars saon trasIer ~ago
two horse zen dollars zach transfer WACO
(lour hOr-e), nItseu dollars.
~Stean-f-rry companies or st aan-forries. OF
Grated by indivldu Ills, shalltake cut an annCl
license rom tue County Court CLERK, and pa
an annual privilege tax OF one hundred do
lars, and One-halt Of one Per cent. on thsl
gross rec pjs
sample, snail pay a tax OF ten dollars.
Retail dealers in spirits. wines, ale, beer c
L other maj. lQuUFHt III dAlAtA1n 70 HEEErAe -
on each establishment, snail pay 8 prvAfg
tax OF twenty i've dollars.
any person peddlIng liquors OF any knt
either on foot or horseback, or with any ven
Gle, shall pay a tax OF onB hundred dollars q
every pIacehe may re al such liquors
Horse and mue dealers, whose business
buying and selling mules, shall pay tax OF te
o Title dealers, whose business is buying a.
} selling cattle, sheep or hogs, snail pay . Fa4 {
Trewers shall pay q pEiygase tax Of one huE
bred dollars.
PSWnbrGkers "a privilege tax OF I'VE huhure
An claim agents, a tax Of twenty-five dollar
provided that all claim agents whose praclt
} Is exclusively couhned to prosecuting claim
for back pay and bounty anu applications K
pensions, shall be exempt.
, All tuteligence once keepers, . tsE of tEeE
All 5gtchsIs. whose busiress is to sell, and a
! oEces kept for The sale ofmeat at retail, ata
, An lSwyers who set themSeIves up as pra
ticing attorneys, and vie "aVf been pfaelcI
the procession for ave years Ap3u respective
; pay a privilege TAX 90 alteeA eollaEs-
D RhysiSis1sS dentists, surgeons, who ehargel
! sekyfces. a tax Of ten dollars; provided the
income Is over eleven hundred dollars per a.
+ A-cbitec.s and civil enzfpeers, those wi
. plau. design or supeI intend construction
building, steamboats,, bridges or railroads., ~
including mechanics, a tag often de4tar4
Plumbers ana gas httefs, a tag " 50 datisl
Z Each marriage lieP4ye, - tax OF Two dollars,
8 PaddIsfs Ia.sy take out license quarterly az
shaA pay, if on foot, a tax atLns Tate q = |eh.
dolars per annum; or, if a peddier with hor
r or vehicle. may take out license, ana pay az,
at the rate Of nifty dollars Per snnum, and NJ
7 dollars for each vehicle, ten dolla 5 for eve
= horse used over one
ExhieItions for profit, sliShs o. nAnd, 4ege
: ldernain. or other eZhi6 Fon5 except circus
sn6 msnSscnss shah baKeout Hcebse. anu s
sacpidays Performance shall pa a TAX OF n
dollars,
/. annual license, and pay therefor a tax OF n
ExnTess companies, five hundred doual
where the distance Jraveied is less than o.
hundred miles; over one hundred n4lq5s o.
thousand dollars, annually IN EeP ct al 9th
SSTbe businszs Oh banking, whether by ban.
. cha tered nv this STATE or by authority OF q
United states, sixty cents on the o.
hundred dollars of the capital steok and y
Il sd n K snail report, specifically Inc 8nlouI
Is Of their capital stock on the nrsb OF April
each ana eVsFy yesr, and pay the TAX uIh'os'
by this act, which incluues tue t8e-tf ger
for school purposes,
offha Peace, Who, ii the hischarge orhis duti
Assessor Of taxable property in his district.
I any assessor OF taZabie properly IN any meo
: porated city or town, who ShA1, 3 anS cas
mon MIN b Jaw, OF who shall consent to.
ei1nfvE AL any evasion, whereby \ y prOcee
= mss redufred BY the tlxlaW Oftnis state, or T
s iafe 10 the collection OF t1xe7.- shall be pg
vented or Murdered, or whereby any prUpCu
Y capiLaI orfncoms required TO be LISTED - 10
z Ton. bv this or any Olner HcJr hr3At ~ ubLAl
q fuilv exsmpfsd, or the va uattoH thereof
II entered on The tag list at less than Us aetl
q rue value IN cash ,shatr tot every spch neglot
Z refusal tonsens or S~0hptYance, forfeit ana Il
Il tot state nos sstnan Hats dollarS Rof Ala
than ave hpndrtd donlfsLa y tne 9lseletLen
Is fgaar94rt u Es FSGOWered IN the name OF q
Z SGats by the Clerk OF the Couoty Court
= = 4 Be il further enacted That sections o
d GA. 645. 66 and 847 Of the lode, be- ana they q
q HEREBY rope led.
to secLlOn 5 OF ehapterS of the acts OF l&A a.
1870, passed March p, 49,, Istatllg 70 btlliG
tahies, eie, os fnA ING cams aye hS'eOS I
Of Ss6fa. Re & 0rrtber endcbe2- That It shall her
d AFTER be rus Duty OF tile clerks ana coneeto
Charged VI h the collection or revenue OF q
STAT, on the nrst ohg OF Marc
EIuEe and September OF 9 Gu rs al year
- mske q statement under oath, TO be forward
T,ediat+ly to the Comptrolsr OF The Stai
Ii Ise-Iing forth the 9mGunt collseted BY aim
> them. specifying the itens Oi GlIs 1oA Ho
which me amount hes oesa SoISeted, and
deposit tbs saiA rsTena g asoten az Tour ttne:
- BalfdepositS shah be made by the lSt q;
~ pecemeeF M8rrh, June and September
Zach fiscal wear. with the dep0si63Ty at knO
S1Ite NashVille and Memphis, TO the credit
the Treasurer OF the State Of TennesSeA. as
inaffer provided, AMI the office making q
q same shall take a certificate Of deposit in nip
\ cate. and forthwith inclOse one to the Com
y frcller. ard one to the Treasurer, retaining o
for his protection,
See 10. Re ltfdTthsr e2Getsd, 4hat ala clerks
tbs variouS % IT'S throngiiodt the state. as N
asan msgstrates OF the severafe ,vil districts