The Athens post. [volume] (Athens, Tenn.) 1848-1917, 1869-03-12

Ied, and not elsewhere and such indi.
lvidn"l banker shall pay the same, ana
make the assessment so paid charge ia
ms account with such parties: and If
such individual banker have no partners
he shall be held to be the sole owner Of
all the shares In such business OF bank.
ing, and the same shall be included In
the valuation Of his personal property
III the assessment OfJall taxes levied in
me cny town, ward or school district
where MS bank is located and, not else.
where. 'r'u "'h 'e 't'F-7HT'' or 'i'~
Sec. IL. That there shan be Kent a
all times In the Office where the busi.
ness Of said bank or banking ,associs.
ton, organized under the lava of this
state or the UnitedStates. shall be trans.
acted, afulian correct list OF the names
and residences. of all the stockholders
therein, and Of the number, of share,
held by each; and such list shall be sub.
tect to the inspection of the officers au.
fhOrfzed TO assess taxes during the brisf.
ness hours of each day in which busi-
ness may be legal y Transacted. .4iimGl
Sec. H. That when the owner of stock
In any bank or banking association, or.
ganized under the laws Of this State or
ofrfhe United States, shall not reside II,
the place where the bank or banking a.
sociatiP1 u located, the revenue coiiec.
tor for the State, county or corporation
shall respectively have the same DOW ere
as to collecting the tax to be assessed bv
this act as they have by statute where
the person assessed has removed from
| the town, city, ward or district in which
the assessment was made; and the rev.
enue collector, receiver of taxes or 9TH
er officer authorized to receive said tar
from the collector, may all. or either OF
them, have an action to, collect the tax
from the avails of the sails of the shares
of stock; and the tax On the share or
shares of said stock shall be and rernaina
lien thereon till the payment of said tar.
1 Sec. 13. That for the purpose of col.
lecting such taxes, and in addition To-
any other laws of this State not in con-
fict with the Constitution Of tile Unf.
fed States relative to the imposition sf
taxes, II shall he the duty Of every such
bank or banking association, and the
managing officer or officer thereof, to
retain so much or any dividend or divi-
dends belonging to such stockholder a.
shall be necessary to pay any taxes a.
sessed in pursuarice OF this act. until IL
shall be made to appear to such officer
that such taxeshave been paid. i'l' "A
| Sec. IA. That the privileges and fran.
chises granted by the Legislature Of the
State to savings banks or Institutions for
savings are hereby declared to be Der.
sonal property, and liable to taxation a.
such in the town. ward or civil district
where they are located to ali amount
not exceeding the gross sum of their
surplus earned and in possession OF said
banks or institutions f.; and the officer Of
such institutions or banks may be exaln-
ined on oath by the assessor az to the a.
mount Of such surplus; and the proper-
ty of such banks and institutions shall
: be liable to seizure aud sale for the pay-
ment of all taxes assessed upon them
for said privileges and franchises. ~
Sec. Is. That section ten of b" An act
to amend the revenue laws of the State y
passed March l3, 1868, to be so amended
as to require magistrates to report and
J deposit with the county trustee the rev.
enue collected by them, on the first
Monday of every Quarterly Court, ex-
cept in the counties of Davidson and
+ Shelby, instead of the first Tuesday of
every'mon,h, as now required by law.
Sec. l6. That artists taking photo
graphs. ambrotypes, or any other like
ness, shall take out license semi-an-
nually, and pay privilege tax therefor
| of fifty dollars for each gallery opened.
, The Keeper Of bagatelle tables. used ei-
i ther for profit Or pleasure, shall take out
q scmi-annual license and pay semi
annual tax for each table Of Sl2 So
Each variety establishment, where the
: performance consists of singing, dane.
| ing or comical representations and 9TH
! er performances not theatrical or dra-
matte, shall take out a semi-annual lie
. cense, and pay privilege tax therefor
OF S4 for each county in which he may
. do business. "' '' "'''= ..
Sec. II. That each person or company
!, opening or keeping u theatrical estab-
lishInent shall take out semi-annual
; license and pay tax therefor Of $3.50
for each establishment opened. Each
company of circus or circuses and ami.
NAL show, or activity or strength, exhi-
bibiting for profit, shall take out IL.
cense and pay privilege tax of Sl00
for each day and night of exhibition.
Sec. 49, That each peddler of patent
medicines shall take out q semi-annual
license and pay tax, on foot, of SIS, il
horseback, $40, and if in vehicle, $50.
i Sec, 19. That dealers in spirits. wines,
ii liquors, ETC., may take out a quarterly
or senIi-aLlual license at the recent rate
:. of taxation.
Sec. 20. That section l of an act pass
cd March l3, 1868, be so amended as to
d exempt all interest paying State and
Corporation Bonds, owned by citizens
of this State, from taxation.
i Sec. 81. That section 5 of an act pass-
cd March 13, 1868, increasing the tax on
marriage licenses to So shall not be so
construelas to apply annually, to such
i licenses. |
Sec. 22. That the penal assessment OF
two, five and ten per cent. for failure to
pay taxes, ETC., as provided in section
! II of on act entitled an act to amend
the revenue laws of the State, passed
March Is, 1868, be, and the same Is here.
by repealed. .A9.a tli
!, Sec. %. That the Comptroller Of the
Treasury be, and he Is hereby, author
J lied and empowered, with the adyie,
and consent of the Governor, Seerctar,
of State and Treasurer, to, borrow, upoi
| the faith and credit Of the State, sue
, an amount OF money as may be neccs
' sary to meet the demands upon the tros
sury of the State, upon such terms an