Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-05-01
PRIVILEGE

AN ORDINANCE to FIX the rates Of taxation
Of taxable privileges.
Be q ordained on the General Council Of ne
CIfy Of Memphis. That the following tax shall
be levied and collected for city purposes for
the exercise within the city or Memphis OF
the several branches OF business hereinafter
designated, which said TAX shall, without ex-
ception, be payable in advance, unless other
wise herein specified:
SECTION /.
Every a~uctioneer or firm Of auction
GERS doing business at ORe place only.
per W
sEcTIoN2.
Every retailer Of spurious, vinou or
malG liquors, and every retailer of
wines ythe drink, per annum - 100 90
And 10 per cent on all the capital In
vested In his business above the sum
OF Eve hundred dollars, which capital
shall be -ascerfained by the Tax-col-
lector In the manner prescribed for
the as-eertainment OF the capital In
vested bymerchants IN their business
for the collection Of the tax thereon,
the retailer 10 report and pay quart
erly.
Every person who furnishes oysters or
other refreshments, a. they may be
called for, including only such 81 have
licensed retail shops, in addition to
their retail license for liquors, per
% O
SECTION 4
Every retailer OF tobacco or cigars, In
eluding the proprieDOrs OF retail shops,
except such as are herein expressly
taxed therefor, per annum----.-.-..--... 20 %
SECTION 5.
Every keeper Of a restaurant per an
But the license to- keep a restaa rant
shall not authorize tbs sale or gins TO
guests or others, OF IN spurious. vim
Gus or malt liquors, lager beer, ale,
porter, cider, or light wines, nor eli
gars, nor tobacco, and every person
selling or giving away any Of the said
articles In or about his or her restsu-
raut, shall first obtain the license
therefor, as herein prescribed, IN ad-
ditlOn TO their restaurant license.
SECTION 9.
Every cIub-rOom where liquors of any
kind are kept, per annum-.-------.. 200 OO
SECTION 7.
Every keeper OF a pleasure or beer gar
den, wherein spurious, VtnOus or malt
liquors sre sold by the drink or are
drunk upon the premises, per annum- loo 90
SECTION 8.
Every vendor of mineral or soda water
or other Light beverage, unless sold by
virtue of some other license covering
the same, per 10 %
SECTION o.
Every keeper Of a hotel accommodate
ing one hundred or more persons, per
~ W
SECTloN ~.
Every keeper OF a hotel accommodate
ing more than fifty and less than one
hundred persons, per annum.--~--.... $50 90
SECTION II.
Every keeper OF a hotel or boarding.
house, advertising by sign or ther-
wise, and accommodating more than
TWENTY, and less than hfty persons,
per mum. - W
Every keeper of a clearinghouse,
other than those herein before taxed,
who advertise By sign or otherwise
per annpm------------.... -.........s.... " W
SECTION a
Every keeper of a billiaTd-tahle or Ia
bles, for each table, per annum-----. . 0
SECTION Is.
Every keeper OF pool, Jenny Lind table
or table OF like device, for each table,
per annum 0U W
SECTION Il.
Every keeper of ten-pin ALLEYS. or other
similar alleys or devices, for each
alley, per Annum . Seo
SECTION Is. i
EFerF keeper Of 8 shogfing gallery, per
hnQln op W
SECTION 10,
Every keeper OF a livery stable, sale or
b~oarding-stRble, for each stable, per
lJ 10
SECTION Il.
Evarv lraapar Of n Ifuarv qfabT sale