Nashville union and dispatch. [volume] (Nashville, Tenn.) 1866-1868, 1868-03-31
THE STATE REVENUE LAW.


i
| taxable property. forty cents.
That all interest paying State, county and cor
| pOratiOn bonds owned by citizens of this State.
| whether on deposit in or out of the State. shall
| be taxed forty cents on the one hundred dollars
| per AMMAN for State purposes, and twenty cents
| for school purposes, on their real value, COM
| pared with monies receivable for State and
| county tax at par.
| Sec 2 Be itfurther enacted, That all foreign
insurance companies doing business in this State.
whether fire, marine, accident or life, shall pay
| annually, on taking out or renewing license.
| the sum Of seven hundred and fifty dollars;
shall pay monthly tax OF sone and half per
| cent. on the gross amount OF premiums received
| by them, whether said premiums be received IN
| cash or premium notes; and the payment OF
| said tax shall be based upon statement of the
business of the company during the preceding
month, sworn to by two persons connected with
/ said company. and payment oa such sworn state
ment shall be regularly made to the ComptrOll-
| er of the State.
See. 8. Be it further enacted That every in
surance company doing business in the State,
| whether fire, marine, accident or liie and
| whether chartered by this State or 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 United States
| bonds security for risks taken by citizens of
| this State; and If any insurance company, after
the passage of this act, shall take risks without
| first making this deposit, the agent or agents
| offending shall be guilty Of misdemeanor, and
| be fined not less than one hundred and fifty
dollars for each Ofense: one third of which shall
| be given to the person on whose information
the conviction Of the offender is based, and the
| balance shall be paid into the treasury OF the
! State.
Sec, 4. Be it further enacted, That when any
| insurance company shall neglect or refuse TO
comply with the requirements and provisions of
the second section OF this act such agent or
agents shall be subject to n penalty of one hun
| bred hollars for each and every week so neglect
| ing or refusing to comply, which penalty shall
| be charged to them, and shall be deducted from
| the amount Of State bonds or United States
| bonds deposited by them with the Comptroller.
Sec s. Be it further enacted. That every mer-
chant shall pay for his license one per cent. in
the dollar on the invoice cost, at the place
| where purchased, of all his goods, and shall
make a semi-annual staten ent of his purchases
/ to the County Court Clerk, under oath, and pay
! the tax thereon semi-annually.
Every commission or auction merchant, shall
| pay for his license one per cent. in the dollar
| on the gross amount of his Sales public and
| nrivate. and snail make n semi-apnuaI state
| ment of his sales to the County Court Clerk,
| under oath, and pay the tax thereon semi-an-
| nually. The term merchants, as used IN the
| above sections, includes every person trading or
dealing in goods. wares, merchandise, groceries,
/ jewery, drugs and medicines.
| Brokers of real estate, including all contracts
| for rents, carried on as regular business shall
| pay privilege tax of fifty dollars, and one half
| of one per cent on the gross amount of sales
| and rents. Provided, that every merchant or
| dealer, above specified, shall, at the time of
| taking out license, give the Clerk of the County
| Court bond with good and sufficient security.
| conditioned on the payment of the above taxes.
/
| house except two, one dollar.
| Livery stables, or stables kept BY inn keepers.
| for each stall. one dollar
Each omnibus company. or individuals en-
| gagged in running omnibuses tor pay shall pay
| a privilege tax on each omnibus of twenty five
| dollars.
| All hacks. carryalls, ambulances, or carriages
run for pay, shall pay a privilege tax ct ten
| dollars
Each express wagon or cart, including wagons
| or carts engaged in transferring, (Other than
| those belonging to express or omnibus cOmpa-
| nies,) shall take out license semi annually
from the County Court Clerk and shall pay tax,
| for each express wagon, five dollars; each eX-
| press cart, five dollars; each transfer wagon
two hOrses) ten dollars; each transfer wagon,
| -four hOrses,) fifteen dollars. Steam ferry COM
panies, or steam ferries operated by individuals,
shall take out an annual license from the COun-
| ty Court Clerk, and pay an annual privilege
tax of one hundred dollars and One-haif of one
per cent. on their gross receipts.
All oAaler7 oC 60 WING machines. or setting by
sample, shall pay tax of ten dollars.
| Retail dealers IN spirits, wine, ale, beer or
other malt liquors. in addition to present taxes
on each establishment, shall pay privilege tax
of twenty-five dollars.
Horse and mule dealers, whose business is
| buying and selling horses and mules, shall pay
| tax of ten dollars.
selling cattle, sheep or hogs, tax of ten dol
| lars.
Brewers shall pay a privilege tax of one hun
| dred dollars.
Pawnbrokers, tax of five hundred and fifty
| dollars.
All claim agents, a tax of twenty 1--WE dollars.
| Provided, that all claim agents. whose prac-
tiee is confined to prosecuting claims for back
pay, bOunties, or in prosecuting pensions, shall
be exempt.
All intelligence Office keepers, a tax of TWEEN
| ty-five dollars
, All butchers, whose business is to sell meats at
retail, tax of ten dollars.
All lawyers. who have practiced for five years,
shall respectively pay privilege tax OF fifteen
dollars. Physicians, dentists surgeons who
charge for services, a tax of ten dollars. Pro
vided their income is over eleven hundred dol
lars per annum.
Architects and civil engineers, those who
PLAZA, design. or superintend the construction OF
buildings, steamboats,, bridges or railroads, not
, including mechanics a tax of ten dollars
Plumbers and gas filters, a tax of ten dollars
r Each marriage license, tax of two dollars
Peddlers may take out license quarterly, ana
shall pay, If on foot, tax at the rate of twenty
dollars per annum; or if a peddler with one
horse OF vehicle may take out license quarterly
and pay a tax at the rate of Fl fly dollars per an
mum, and fifty dollars for each vehicle and ten
dollars for each horse used.
Exhibitions OF profit, slight of hand, legerde-
main or other exhibitions except menagere;
and crcuses, shall take out license. and for each
days performance shall pay tax of five dol
2 | lars; provided Theater companies shall pay
two per cent. per annum on their gross receipts
: in lien of all other taxes, payable monthly &c
the Clerk of the County Court of their respec-
tive counte9. Telegraph companies shall take
: out sem-annual license, and pay therefor
= | tax Of five hundred dollars.
Express companies, five hundred dollars
where the distance travelled is less than on,
= hundred miles; over one hundred miles. ont
@ | thousand dollars annually.
, All internal improvement companies tina
i have failed to pay the interest and provide tn,
I | sinking fund for the redemption of State bund
| issued in their behalf. shall pay n sem-annua
y tax on the LIST of June and lst Of December t.
the Comptroller of the State of One-fourth o
n one per cent. on the gross receipts of the earn
o ings of all such companies.
The business of banking whether by bank
chartered by this State or by authority of th,
q United States, sixty cents on the one hundre,
dollars Of the capital stock, which includes tn
school tax; and the said banks shall report
| specifically, the amount Of their capital stool
on the first of April in each and every year
and pay the tax imposed by this act
D Sec 6. Be it further enacted, That each Jus
tee of the Peace, who, in the discharge OF hi
n duties rs Assessor of taxable property in hi
district, or any Assessor Of taxable property il
Il any incorporated city or town, who shall. in an!
d case, refuse or neglect to perform any duty en-
: Joined upon him by law, OF who shall eOnsen
to- OF connive at any evasion, whereby any pro
D eeedings required by the tax laws of this State
or relate to the collection of taxes shall be pre-
A vented or hindered, or whereby any property
capital or income required to be listed for tax
+ alton by this or any other act, shall be unlaw
{ fully exempted. or the valuation thereof b
: entered on the tax list at less than its actua
true value in cash. shall, for every such neglect
i refusal consent or connivance, forfeit and pa
= 10 the State not less than fifty dollars nor NOR
n ! than I'VE hundred dollars, at the discretion O
the court to be recovered in the name of tn
! State by the Clerk of the County Court.
n Sec :. Be il further enacted That section
4 CAS- CA 6i5 6l6 and 6i7 of the Code be. and the
, are hereby repealed
See s. Be il further enacted. that the provis
to section of chapter 5, Of the acts of 1859 an
1850, passed March I'D, 1860, relating to billiar
tables. etc, be, and the same is hereby re
q pealed.
. See. q. Be il further enacted. That il sha
ID hereafter be the duty Of Clerks and Collector
Is charged with the collection Of the revenue
the State. on the first day Of December. Marcel
b. June and September. of each fiscal year, TO max
a statement, under oath, to be forwarded immt
, diately 10 the Comptroller Of the state, setin
= ! forth the amount collected by him then
specifying the items of taxation from which h
: amount has been collected. and to deposit IA
said revenue as often as four times a year. Sal
deposits shall be made by the first day Of Dc
n cember, March, June and September, Of eac
!, fiscal year, with the depository at Knoxville
q Nashville and Memphis. 70 the credit Of Oh
n Treasurer Of the State of Tennessee "a hereIr
after provided. and the officer making the SAN
$. shall lake a certificate OF deposit in triplcat
and forthwith enclose one 70 the ComptrollG
Oh and one to the Treasurer, retaining one for b
. own protection.
Sec. 10. Be further enacted. That all Clerl
= Of the various courts throughout the state,
n well az the Magistrates OF the several civil az