Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-05-03

NF1NE4 IL AAn AAHAhNH 1g1nt ~ sum
OF nve hundred dollars, which capital
II be aScertained by the Tax coll
lector In the manne prescribed nor
the a-scertainment of the capital in
vested by merchants 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
% "
SECTION 4.
Every retailer of tobacco or cigars, in
Gliding the proprietOTs of retail shops,
except such as are herein expressly
taxed therefor, per annum.....-.-.....---. a y
SECTION 5.
Every keeper OF a restaurant per an
But The license 10 keep a restau rant
shall not authorize the sale or gifts TO
guests or others, OF any 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 reStau-
raut, shall first obtain the license
therefor, as herein prescribed, in ad-
ditiOn 10 their restau rant license.
sECTInN ..
Every club-roOm where liquors OF any
kind are kept, per annnm....-----a..~ ~ U
SECTION :. o.
Every keeper OF q pleasure or beer gar or
den, Wherein spirltOus, yinousO or malt =
liquors are sold by the drink or are
drunk upon the premises, per annum- 100 O
SECTION s.
Every vendsr of mineral OF soda water
or other light beverage, unless sold by
virtue Of some other license covering
the same, per 10 v
SECTION g.
. - t-1-..- 1F , Rr4aT amo,n.p,nAaV-
ing one hundred or more persons, per
annuIn $500. ~ "
SECTION 10.
Every keeper of a hotel accommodate
ing more than fifty and less than one
hundred persons, per annum ..-.....--.. loo y
SECTION IL.
Every keeper of a hotel or boarding
house, advertising by sign or other
wise, and accommodating more than
twenty, and lesSthan fifty persons,
Every keeper OF a bOarding-hOuse,
other than those herein before taxed,
who advertise by sign or otherwise,
per ..--....'....- ~ "
SECTION Y.
Every keeper Of q bIHisrd-tahla or Ia
bles, for each table, per nnum......... . U
SECTION L.
Every keeper Of pool, Jenny Lind table
or table OF like device, for each table,
pei Annum .4.....--.a,. oO u
SECTION IA.
Every keeper Of ten-pin alleys, or other
similar alleys or devices, Tor each
alley, per Rnnum ....--..--...----.. . u
SECTION Is.
Every keeper Of a shooting gallery, per
dlnuiu ~ W
SECTION lG.
Every keeper of a livery stable, sale or
boarding-Stable, for each stable, per
LOO W
SECTION Il.
Every keeper of a livery stable, sale
stable or bOaTding-stable, in addition
10 the tax IN the last paragraph, Tor
each carriage, hack or other vehicle
drawn by two horses or more, kept at
such stable for hire, per annum~-~-- 10 %
And for each similar vehicle drawn by
one horse, per annum. ---....-.-........ . "
SECTION Is.
Every keeper OF a house, shed, yard,
barn Orstable lother than livery, sale
or boarding. used for taking care OF
horses OF other animals. or wagons or
other vehicles, or tor exhibiting them
= for sale, or for feeding horses or other
o~anilnals, Tor gain or profit, for each,
per lO W
SECTION -.
Every keeper OF a shed, warehouse or
other place for the storage of cotton
or other articles, for each place, per
mum lJO W
SECTION %.
Every owner Of a cart, wagon or drRy,
or other vehicle drawn by OEe horse,
and not including carriers of passen-
each, per annGm~~~---9~-.~..~'.-.. 10 co
SECTION q.
Every owner Of h vehicles mentioned
in the last paragraph, drawn by two
per mum 20 co
SECTION p.
Every owner of the vehicles mentioned
in the last two preceding paragraphs,
drawn by three or more horses, and
running for hire, for each, per annum 30 90
SECTION 2.
Every owner of o~mnibuses, hacks, car
riages or other vehicles, seeking GUS
tom upon the streets, or visiting the
railrodd depots or m landing
or other public places, for the pur-
pose OF procuring custom, for each We
hicle, per mum ......--...-.---------a ~ %
SECTION q.
Every owner of q carriage or other We
hicla kept exclusively for use at fune-
rails for hire, for each vehicle, per an
10 %
SECTION 3.
Every owner of wagons or other vehl-
cles kept or used FOR free delivery of
goods 10 customers or others in the
city, for each vehicle, per annnm ....... 10 %
SECTION a.
Every keeper Of n hand-express cart for
the delivery OF parcels, for each veht-
Gle, per annum b W
SECTION 2.
Every express company. or agent for
such company, transacting business
within the city except exempted by
the general law OF the Statel, per an
mum oJ W
SECTION q.
Every keeper OF skids or tarpaulins to
hire, per annum 100 "
SECTION ~.
Every keeper % a house or yard for the
sale Of nrewood, for each house or
yard, per annum ..-.~...- 81 W
SECTION 30.
Every keeper OF secondhand articles
Tor sale, per annum -...-.--.--..-.---... lJ W
SECTION 81.
Every keeper OF a junk orrsg store, per
annum a.o..-..---- ~ W
sEaToS ~.
Every hawker or peddler OF goods,
wares or merchandise, Of any kind,
per annuin ..,--..-- ~ W
SECTION 81.
Every keeper Of Il fruit stand, per quar-
ter of three months w
Fer nnum 80
SECTION a. bNl
Each fruit peddler, per quarter of three u
~
Per anuum ............ ~ W
SECTION 81.
Every keeper of an iee-cream saloon,
per ~ u"
SECTION 80.
Every keeper OF a soda-fount, per an
~ w
SECTION 81
Every Life, Fire. Marine Accident OF
other Insurance COmpaAay, not char
tered by the state of Tennessee. having
aD office or agent or taking risks in
the city OF Memphis, one per eent.upon
the premiums charged at such office
or agency. or upon the risks so taken.
SECTION 70.
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 70.
And every insurance company coming
within the meaning of paragraphs
thifty-seVen and eight,Or the agent of
such OmpRny shall, at the end OF
eaeh quarter Of three months, report
under oath 10 the City TaN-cOllectOr
the 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.