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

ing and selling horses and mules, shall pay tax of
ten dollars.
Cattle dealers whose business is buying and sell
ling cattle, sheep hogs, shall pay tax often dol
lars.
Brewers shall pay a privilege tax Of one hundred
dollars
Pawnbrokers, privilege tax Of five hundred and
fifty dollars.
All claim agents, n tax Of twenty-five dollars
provided that all claim agents whose practice is
exclusively confined to prosecuting claims for back
pay and bounty, and applications for pensions,
sEall be exempt.
All intelligence office keepers, tax Of twenty
five dollars.
All butchers, whose business il. to sell, and all
Offices kept for the sale OF meats at RETAIL tax of
ten dollars.
All lawyers who set Themselves up as practcing
attorneys, and who have been practicing the pro
fcssion for five years, shall respectively pay priv
ilegc tax Of fifteen dollars.
Physicians, dentists, surgeons, who charge for
services, tax Of ten dollars provided, their in
come is over eleven hundred dollars per annum.
Architects and civil engineers, who plan, design,
or superinetnd the construction of buildings steam
boats, bridges or railroads. not including mechun-
les, tax of ten dollars.
Plumbers AMI gas-ftters, a tax Of ten dollars.
Each marriage license, a tax oftwo dollars.
Peddlers may take out a license quarterly, and
shall pay if on foot, the rate Of twenty dol
lars per annum or, if peddlcr with horse or
vehicle, may take out license, and pay tax at the
rate of fifty dollars per onnum, and fifty dollars
for each vehicle, ten dollars for every horse used
! over one.
| Exhibitions Of profit, Slight of hand, legorde-
MAN, or other exhibitions, except circuscs and me
] II L..
! performance shall pay a tex Olive dollars.
Telegraph companies shall take out senIi-annu-
! al license and pay therefor a tax of 70 hundred
| dollars.
! Express companies five hundred dollars, where
the distance traveledi5 less than hundred miles
over ono hundred miles, ono thousand dollars, an
nualy, in lieu ofall other taxes.
The business of thanking, whether by banks cl ar
tered by this State or by authority of the United
States sixty cents tho hundred dollars Of the
capital stock and the said bank shall report, spe
cifcaly, the amount of their capital stock on the
first of pril in each and every year, and pay thu
tax imposed by this act, which includes the twent!
cents for school purposes.
Sec. 6. Be it further enacted, That each Justic
of the Peace, who, in the discharge ofhis duties
assessor of taxable property in his district, an.
assessor of taxable property in any incorporate
city town, who shall. III any case, refuse or neg
lect to perfeSm any duty cnjOined upon him b!
law, or whoNsall consent to, or connive at an.
evasion, whereby any proceedings required by tn
tax laws of this State, relate to the collection
tBxcs, shall be prevented hindered, or whereof
any property, capital income required to be list
ed for taxation, by tEis or any other act, shall b
unlawfuIIy exempted the valuation thereof b
entered the tax list at less than its actual tru
value in cash. shall for every such neglect refu
! 70
State not less ethan fifty dollars. nor more than iv
hundred dollars, at the discretion of the court,
be recovered in the name ofthe State by tho Cler
Of the County Court
Sec Z. Be it further enacted, That sections 64%
GA 645, 646 CAT fthe Code, be and they are here
by repealed.
Sec. s. Be it further enacted That the Proviso
/ section ofchapter Of the acts of1s59 and 1856
passed March 22d, 1860 relating to billiard tables
ETC., be and the samo are hereby repealed.
Sec. 9. Be it further enacted, That it shall hero
after be the duty of the clerks and coec tors char
ged with the collection of the revenue of the Stat
= on the LIST day of December, March, June and Ser
tember of each fiscal year, to make statement III
der oath, to be forwarded Immediately to the Conn
troler Of the State, setting forth the amount col
r locted by him them specifying the items Of tar
t alton from which the amount has been colecte,
e. and to deposit the said revenue as often as foJ
] times year. Said deposits shall be made by Il
b first day of December, March, June and Septembe
ofeach fiscal year, with the depository of KnOxvl
Nashville and Memphis, to the credit of the Trea
urer of the State Of Tennessee hereinafter pre-
vided, and the officer making tho same, shall tax
a certificate ofdepost in triplicato, and Forthwith
i inelose one to the Comptroller and one to the Trea
S Drer, retaining one for his own protection.
h Sec. 10. Bolt further enacted, That all clerks
G the various cou IS throughout the State as well
all magistrates Of the several civil districts in ev
ry county, shall deposit with the Trustee of the
e respective counties on the first TUesd ay of evel
month"; all county revenue collected by them durir
the preceding month, together with written stat
T. ment ofsthe same, showing the source from when
l. it was derived the name of the parties paying Il
t, same, the kind Of funds collected from Them VIII
Their currency, county warrants or interest coupon
II together with the date of every item for Il
g amount deposited the trustee shall prepare tripl
cate receipts one of which he shall retain the ot
10 err two shall be given to the clerk or mngistra
x making the deposit; the statement submitted I
said clerk or magistrate shall be filed by the tru
y tree, who shall Immediately furnish copy of Il
IS same to the County Court Judge or Chairman
d the Board of County Commissioners.
% All clerks Of courts and civil magistrates referr
70 in this section, shall, in addition to stateme
p to be submitted monthly to the trustree make al
n quarterly a sworn statement Of all the county re
Q, enve received by them during the preceding qua
ter, showing as explicitly everything IL relation
u the receipt Of said revenue they re CURED
a show in their monthly statements to the trustC
n and these quarterly statements properly sworn
shall be made to the Judge Chairman ofthe Cou
i ty Court, or the Chairman of the Board Of Coun
1t Commissioners on the first Mondays of Januar
ID April July and October Ofeach and every year, al
70 the trustees monthly receipts vouchers shall
submitted with said quarterly statements, and Al
le failure to comply with the provisions of this
ton shall be a misdemeanor in Office, and shall su
s. iect the offender to the penalty specified in secu
oil of the CodO Of Tennessee.
IN Sec IL Belt further enacted Tint whcnevor