The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1868-04-24
Amended Tax-Law.


An Act to amend the Revenue Laws of this State.
SEoTIoS I. BE it enacted by the General ASSEM-
bly, ofthe State Ct Tennessee, That act to amend
the revenue laws ofths State chapter s, passed
May oath, 1865, be and the same is hereby, amend
ed that the following rate Of taxation shall be
lowed and collected rs now required by law, or by
the provisions of this act for State purposes On
every taxable poll, dollar and twenty five cents;
en- every hundred dollars worth of taxable proper
ty, forty cents all interest paying State, county
and corporation bonds owned by citizens Of this
State, whether on deposit in out Of this State,
shall be taxed forty cents the one hundred dol
lars for State purposes and twenty cents school
tax, on their real value, as compared with moneys
receivable for State and county tax, At par.
Sec. 2. BE it further enacted, That all foreignin
surance companies doing business in this State,
whether fire, marine, accident life, shall
pay annually, on taking out or renewing license,
the sum of seven hundred and fifty dollars whe-
hcr foreign chartered by this State and whether
fre marine, accident or life, shall pay monthly
tax Of one and half per cent. the gross amount
Of prom ums rccc we'd by them, whether said pre-
sriums be received in cash or premium notes and
tho payment of said tax shall be based upon state
Inont of the business Of the company during the
preceding month, sworn to by two persons connect
cd with said company, and payment on said sworn
statement shall be regularly made to the Comptro-
Ter of the State.
Scc. s. Be it further enacted, That every insu-
rance company doing business in the Stato whether
chartered by this State not shall be required to
deposit with the Comptroller of this State twenty
thousand dollars of six per cent bonds Of the State
of Tennessee Of tho United States, security for
risks taken by citizens of this State; and if the
agent agents of any insurance company, after
the passage of this at shall take risk, without first
ia dpDosit he agent or opaOts offand-
ing shall be guilty Of a misdemeanor and be fined
not less than hundred and fifty dollars for each
otTense, ono-third Of which shall be given to the
person on whose information the conviction of the
0fense is based AMI tbs balance shall be paid into
the Treasury the State.
Sec. 4. Be it futher enacted That when any a
gent agents OF any insurance company shall
neglect refuse to comply with the requirements
and provisions ofthe second section ofthis act such
agent or agents shall be suboctto penalty of one
hundred dollars for each and every week so neglect
ing OF refusing to comply, which penalty shall be
charged to them and shall be deducted from the
amount ofState or United States bonds deposited
by them with the Comptroller.
Sec 3. Be it further enacted, That all persons en-
gagged IN the following pursuits shall obtain an
nual license from the Clerk of the County Court,
and pay tho taxes herein provided
Every merchant shall pay for his license ono per
cent. the dollar on the invoice cost, at the place
where purchased, Of all his goods and shall make
asemi-annual statement of his purchases to tho
County Court Clerk, under oath, and pay the tax
thereon semi annually.
Every commission auction merchant shall pay
for his license per cent the dollar the gross
amount of all his sales, public and private, and
shall make somI-annual statement Of his sales to
the County Court Clerk, under oath, and pay tho
tax thereon semi-annually. The term merchant -
as used in the above sections includes every person
trading or dealing in goods, wares, merchandise
groceries, jewelry, drugs and medicines.
Brokers of real estate, including all contracts fo1
rents carried on as regular BUSINESS shall pay
privil &c ofGfy dollars and half of one pei
cent. on the gross amount of sales and rents Pro
vided, That all merchants and dealers above speci-
fed shsll give to the Clerk oftl County Court al
tho time of taking ont the license bond with good
security, conditioned that he she or they will make
the reports and pay the taxes as herein provided
Hotel or tavern keepers, for each room in tho
house except two, one dollar.
Livery stablee, or stables kept by inn-keopers
for each stall one dollar.
Each omnibus company, or individual engaged il
running omnibnses for pay, shall pay prlvilog,
tax on each omnibus, of twenty five dollars.
All hacks, carriages vehicles run for pay, shall
ppy privilege tax of ten dollars.
Each express wagon or cart, including wagon.
or carts engaged in transferring other than those
belonging TO express or omnibus companies, shall
take out license annually from the County Court
Clerk, and shall pay tax for each express wagon Of
hve dollars; each express CART i've dollars; eaol
transfer wagon, 1.-TWO hOrse), ten dollars each
transfer wagon, (fOur horse, } fifteen dollars.
Steam ferry companies or st-Grn ferries. onoratsd
by iduals, shall take an annual license from
tho County Court Clerk and pay an annual pri
lego tax Of one hundred dollars, and one half o.
one per cent. on their gross receipts
All Poddicrs Of sewing machines, or selling by sam.
pie, shall pay tax Of ten dollars
Retail dealers in spirits wines, ale beer, or othe,
malt liquors, in addition TO present taxes on eacI
establishment, shall pay privilege tax of twenty.
five dollars. Any person peddling liquors Of an,
kind either on foot horseback or with any We.
hicle, shall pay tax Of one hundred dollars at eve
~ place he may retail such liquors.
Horse AMI mule dealers whose business t. buy