Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-01-10
TAXATION.
Rates for State and County as Fixed ny
the Legislature.
Important to all Business Men, Bankers
and Merchants.

purposes. Inc latter was a4optou AuoS-
day:
Architects and civil engineers-those
who plan, design or s~uperintend the con-
~struction of buildings, steamboats,, bridges
or railroads, not including mechanics:
State tax, SO; county tax, $40.
Brewers shall pay a privilege tax to the
State of 500, and the county of S75.
All butchers whose business it is to sell,
and all Offices kept for the sale OF meats:
state, $40; county, $40.
On billiard and Jenny Lind tables, ten
pin-alleys, and tables or alleys of like de-
vise#Onthe two first tables or alleys each,
State, $50; county, S25; on the remaining
number, State, S25; county, So 90.
Cattle dealers whose business is buying
and selling cattle, sheep or hogs: State,
$40; county, SO.
Exhibiting for profit a circus and ami
NAL show, feats of activity and strength,
for each day and nights exhibition, State,
sl00; county, $50.
Concerts and musical entertainments
for profit, except for benevolent purposes;
for each day and night, State, s.; county,
$.
On keeping a confectionery, ice cream
saloon and other place of refreshment, ~
per cent. on the capital employed, and the
keeper shall take out 3 license, as mer-
chants by law are required, n pay in
privilege tax aside, SO and "a per cent.
for state; county, SO and l per cent.
All claim agents, except those whose
practice is exclusively confined 90 prose-
cutting claims for back bounty and pen
siOns: State, SIS; county, S25.
Exhibitions for profit, slight of hand
legerdemain or other exhibitions, except
circuses and menageries, for each day and
night, - for county andS5 for the State.
Express companies, where their ines
extend over one hundred miles in lieu Of
all other taxes.) State, $1,000; when the
distance over which their lines extend Is
one hundred miles or less, per annum,
State, $500.
Hotels or tavern keepers, for each room
IN the house except two, 81 to the State;
county, 80 cents.
All hacks, carriages or vehicles, run Tor
pay, State, s.; county, IS.
Horse and mule dealers, whose bust
ness is buying and selling mules, State,
$40; county, $40.
Every insurance company doing bust
ness in this county, either as fire, marine,
mutual or life, whether chartered by the
State or not, \ per cent on gross amour
of premiums received, whether said pre-
miums be in cash or pre- MUM notes; 500,
one-half per cent added. And foreign
companies shall, in addition to the above,
pay a privilege tax of Sl00 on taking out
or receiving their license.
Al intelligence-ofhee keepers, State,
S25, county, 50.
keepers, for each stall, State, 81; county
SO cents.
Ali lawyers, who set themselves up as
practicing attorneys, and who ave been
Dracticing their profession for tive years,
each, State, SIS; county, Sl5.
Every merchant shall pay for his license
a tax Of II per cent. on the invoice cost
of all his goods at the place where pur-
chased, unless the tax on the same has
once been paid to the State, and shall
make a s~emi-annual statement of his pur-
chases TO the County Court Clerk, under
oath. and pay the tax thereon semi-annu-
ally, State II per cent, county = per
cent.
Every commission or auction merchant
shall pay n per cent. on the dollar on
the gross amount of all his sales, public
or private, and shall make a semi-annual
statement Of ais sales to the County Court
Clerk, under oath, and pay the tax there
on semi-auuually. The term merchant"
as used in the above sections, includes
every person trading or dealing in goods,
wares, merchandise, groceries, jewelry.
drugs and medicines, State 1 per cent,
county = per cent.
Each marriage license shall be taxed,
State -, county 70 cents.
Exhibiting for profit any museum, me-
nagerie of any kind, dwarfs, or persons
of unusual size, persons or animals de
formed, for each day and night, State IS,
county IS.
All omnibuses shall pay a tax Of State
SIS, county SIS,
Any person peddling liquors OF any
kind, whether on foot or horseback, or
with any vehicle, shall pay at every place
he may retail such liquors, State, 500;
county, $50.
Peddlars may take out license quarterly,
and shall pay. if on loot. g tax al the rate
Of $40 per annQn, or If a peddisr with
horse or vehicle may take out license and
paw d tax aEth5 rate of $50 per annum,
and $50 for each vehicle, and $40 for each
horse used over one.
Pawnbrokers shall pay q tax; State,
$3.50; county, Sl59.
Physicians, dentists and surgeons who
charge for services, providing their in
is over 1920; State, $40; county, $40.
Plumbers and gas filters; State, SO;
county, SO,
On importing or manufacturing playing
cards per deck State, l5c, and county,
25c.
Artists taking photographs, Rmbrotypes
or any other likeness, shall take out
license semi-annually, and pay for each
gallery; state, $50; county, So.
Each person engaged IN selling patent
shall take out a s~emi-annuaI IL
cense, and pay for each county in which
he sells, State s., county s..
Each peddler of patent medicines shall
take our a s-emi-annUal license, and pay a
tax of, if on foot, State IS, county 50, if
horseback, State $40, county so, and if
in a vehicle, State SO, county so.
Brokers OF real estate, including all con-
tracts for rent or sales of land or houses,
carried on as a regular business, either for
pay r commission, shall be deemed a
broker OF real estate, and shall pay a tax
Of $50, and One-half of one per cent. on the
commissions derived from such sales or
to each county, and State $50 and
one per cent.
On keeping a track for turfracing, State
500, and county Sl00; half-mile track
500, and county $50; quarter
mile track, State $50, county SIS.
Steam ferry companies, or steam ferries
operated by individuals, shall take out an
annual license from the County Clerk, and
pay an annual privilege tax of 500, and
Qne-half Of one per cent. on their gross
receipts for each, county and State.
An peddlers Of sewing machines, or sell
ers bv sample, State $40, county $40.
Exhibiting slight of hand, legerdemain,
or other exhibitions for which money is
not included above, State $50,
county $50.
On each petition filed in any court of re-
for the division and distribution of
State s., county s..
On each appeal, writ of error or certi0-
from the Circuit or ChanceTy Court
to the Supreme Court, State s., county So.
On each appeal in ceTtiOrHi before JUS
ices of the peace, State 50 90, county
So so.
On each presentment or indictment,
State So 80, county s. 90.
For keeping a shooting gallery, State
300, county 500.
Retail dealers il spirits, wines, ale.
or other malt liquors. State 500,
county $50.
All telegraph companies shall take out
semi-annUal license on the first days OF
January and July Of each year, and pay a
AK therefor, lin lieu of all other State,
municipal and county tax State, $3.50.
Each theatrical establishment shaIltake
Dut a -semi-annual license, State, S25;
SI00.
Each variety establishment, where the
performance consists Of singing, dancing,
r comic representations, and other per-
ormaHces not theatrical or dramatic,
hall take out a semi-annual license,
state, S125; county, $50.
Each express wagon, including wagons
nd carts regularly engaged in the bust
less OF transfer and expressage, State,
3: county, g.
Each transfer wagon, two-horse, State,
10; county, So.
Each transfer wagon, ~four-horse, State,
10; county, $40.
Liquor dealers, including such as do not
ONE under the head Of tipplers, State,
100; county, $40.
Each keeper Of bagatelle tables. used
ither for profit or pleasure, shall take
ut a semi-annUal license. and nav a semi-