Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-05-10

vested bymerchants in their business
for the collection OF the tax thereon,
the retailer TO report and pay quart
erly.
Every person who furnishes oysters or
other refreshments, as they may be
called for, including only such as have
licensed retail shops, in addition to
their retail license for liquors, per
on W
SECTION 4.
Every retailer of tobacco or cigars, in
cludingthe proprietOrs Of retail shops,
except such as are herein expressly
taxed therefor, per annum.~----...... ~ ~
SECTION 5.
Every keeper OF a restaurant per an
But the license to- keep a resIau rant
shaILnot authorize the sale or gifts 10
grIS or others, of any spurious, vim
Gus or malt liquors, lager beer, ale,
porter, cider, or light wines, nor CT
gars, nor tobacco, and every person
selling or giving away any OF the said
articles in or about his or her restau-
raut, shall first obtain the license
therefor, as herein prescribed, in adj
ditiOn to their restaurant license.
SECTION @.
Every club-room where liquors OF any
kind are Kept, per annum.--...-.--. zoo %
SECTION Z.
Every keeper of a pleasure or beer gar
den, wherein spurious, vinous or malt
liquors are sold by the drink or are
SECTION 8.
Every vender of mineral or soda water
or other light beverage, unless sold by
virtue Of some other license covering
the same, per annum .-..---......--.-...- 10 OO
SECTION g.
Every keeper of q hotel accommodate
ing one hundred or more persons, per
annum 9U w
SECTION 10.
Every keeper of a hotel accommodate
ing more than fifty and less than one
hundred persons, per annum----..... l5O GO
SECTION IL.
Every keeper of a hotel or boarding
house, advertising by sign or other
wise, and accommodating more than
twenty, and less than MY persons,
Every keeper of a clearinghouse,
other than those herein before taxed,
who advertise by sign or otherwise,
SECTION L.
Every keeper of a biIliard-table or Ia
bles, for each table, per annum-.--.. so
SECTION ID.
Every keeper OF pool, Jenny Lind table
or table Of like device, for each table,
per annum- bU W
SECTION Il.
Every keeper Of ten-pin alleys, or other
similar alleys or devices, for each
alley, per . W
SECTION 10.
Every keeper of a shoottng-gallery, per
annum 6O w
SECTION 10.
Every Feeper of a livery stable, sale or
boarhng-sJable, for each stable, per
lO W
SECTION II.
Every keeper of a livery stable, sale
stable or bOarding-stable, in addition
TO the tax in the last paragraph, for
each carriage, hack or other vehicle
drawn by two horses or more, kept at
such stable for hire, per annum.....-.. 10 90
And for each similar vehicle drawn by
one horse, per 90
SECTION Is
Every keeper Of a house, shed, yard,
barn or stable (other than livery, sale
or boarding. used for taking care of
horses or other animals. or wagons or
other vehicles, o. fOr exhibiting them
for sale, or for feeding horses or other
animals, for gain or profit, for each,
per lUO W
SECTION IS.
Every keeper of q shed, warehouse or
other place for the storage of cotton
or other articles, for each place, per
annum. lO W
SECTION 20.
Every owner Of a cart, wagon or dray,
or other vehicle, drawn by one horse,
and not including carriers of passen-
gers or baggage, running for hire, for
SECTION q.
Every owner of the vehicles mentioned
in the last paragraph, drawn by two
horses, aud running for hire, foF each,
per annum ~ w
SECTION o.
Every owner Of the vehicles mentioned
in the last two preceding paragraphs,
drawn by three or more horses, and
running Tor hire, for each, per annum 30 90
SECTION 3.
Every owner of omnibuses, hacks, car
riages or Oths or vehicles, seeking GUS
tom Upon the streets, or visiting the
railroad depots or steamboat landing
or other public places, for the pur-
pose of procuring custom, Tor eaeh Ve-
hicle, per annum ~ W
SECTION a.
Every owner of a carriage or other We
hicls kept exclusively for use at fune-
rails for hire, for each vehicle, per an
~ W
SECTION o.
Every owner of wagons or other vehi-
eles kept or used for free delivery of
goods to customers or others in the
city, for each vehicle, per annnm.--~- 10 "
SECTION IS.
Every keeper of a hand-express cart for
the delivery of parcels, for each vehi-
Gle, per . W
SECTION q.
Every express company, or agent for
such company, transacting business
within the city Except exempted by
the general law of the Statel, per an
5V W
SECTION ..
Every keeper of skids or tarpaulins to
hire, per annum. 100 "
SECTION p.
Every keeper of q house or yard for the
sale of hreYood, for each house or
yard, per annum. ~-. .....--.-......--- 0O W
SECTION 30.
Every keeper Of secondhand aFticles
tor sale, per annum- -..-,,,..-,-p,,., SEQ lV W
SECTION 81,
Every keeper of a junk or rag store, per
annum AO W
SECTION 81.
Every hawker or peddler of goods,
wares OF merchandise, Of any kind, z
per OV W
SECTION %.
Every keeper of a fruit stand, per quar-
ter of three ~ "
FER annum OV w
sEprI9s 81.
Each fruit peddler, per quarter OF three
% ~
Per ~ w
SECTION IS.
Every keeper Of an ice-cream saloon,
per ~ W
SECTION %.
Every keeper Of a soda-feunt, per an
mum. III w
SECTION 81.
Every Life, Fire, Marine. Accident or
other Insurance Company, not char
tered by the State of Tennessee. having
an Office or agent or taking rnks in
Ut CITY y u Mem BuAHyOnC p6A NCnN.uBOn |
the premiums charged at such office
or agency, or upon the risks so taken.
SECTION 80.
Every such Insurance Company, char
tered by the State of Tennessee, hav-
ing an Office or agent or taking risks
in The city of Memphis, three-quarters
OF one per cent. upon the premium
charged at such Office or agency or
upon the risks 50 taken.
SECTION 81.
And every insurance comRan canning
within the meaning Of paragraphs
thirty.seVen and eight,pr The agent Of
such company, shall, at the end Of
each quarter Of three months, report
under oath to the City Tax-eollectQr
tho amount OF premiums charged by
the said company on which a tax is
chargable under this ordinance dur
ing the past quarter, and shall then
and there pay the tax that may be
due thereon.
SECTION 40.
Every person doing the business Of an
Insurance agent,or soliciting risks for
Insurance companies having no office
or agency in the city, per 100 90
gEOTIoN Al.
Every theater, per annum.--.".-.......... 400 %
SECTION ~