Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-02-25
TAXATION.
The Proposed Ordinance Creating
Taxes on Privileges.

dbiOn OF LdAdDle privileges.
SECTION l.. Be it ordained by the Gen
raj Council of the City Of Memphis, Tn
the following tax shall be levied and CO
lected for city purposes for the exerci
within the city of Memphis of the sever
branches of business hereinafter desi
mated, which said tax shall, without e.
ception, be payable in advance unle
otherwise herein specified:
Every auctioneer or firm of auc-
tioneers doing business at one
place only, per annum-...--.--S250
Every hawer OF peddler per month,
or per quarter-"..--~..-.---. Is
Every retailer of spurious, VinOus
or malt liquors, and every retailer
of lager beer, ale, cider, porter or
light wines by the drink, per an
mum 100
And ten per cent. on all the capt.
tai invested in his business above
the sum of five hundred dollars,
which capital shall be ascertain
ed by the Tax Collector in the
manner prescribed for the ascer-
tainment of the capital invested
by merchants in their business
for the collection of the tax there
on, the retailer to report and pay
quarterly.
Every keeper of a fruit stand, per
AudENb sssssss-sa - ~
Per so
Every person 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 annum so
Every retailer of tobacco or cigars,
including the proprietors of re-
tail shops, except such as are
herein expressly taxed therefor,
per 20
Every Life, Fire, Marine, Accident
or other Insurance Company, not
chartered by the State of Tennes-
see, having an Office or agent or
taking risks in the city OF Mem
phis, one and one-half per cent.
upon the premiums charged at
such Office or agency or upon the
risks so taken.
Every such Insurance Company,
chartered by the State of Tonnes
see, having an Office or agent or
taking risks in the city of Mem
phis, one ~ per cen upon the
premiums charged at such office
or agency or upon the risks so
taken.
And every insurance company COM
ing within the meaning Of par
dkIdDhS EChE1 anu GlEutY VI EHO
agent of such Company, shall. at
the end of each quarter of three
months, report under oath to
the City TaX-CollectOr the
amount of premiums charged by
the said Company on which a
tax is chargeable under this ord
nance during the past quarter,
and shall then and there pay
the tax that may be due thereon.
Every keeper of q hotel accOmmO-
dating one hundred or more per-
sons, per annum. 800
Every keeper of a hotel accommo-
dating nor than fifty, and less
200
Every keeper of a hotel or board
ing house, advertising by sign or
otherwise, and accommodating
more than twenty, and less than
fifty persons, per annum-~.~-... 100
1um~ o. 100
But the license to keep g restaurant
shall not authorize the sale or
gift to guests or others, of any
spurious, Yinous, or malt
liquors, lager beer, ale, porter,
cider, or light wines, o eli
CARS, nor tobacco, and every per-
SUI stllAuH VI SlNAAB away dAg
of the said articles in or about
his or her restaurant, shall first
obtain the license therefor, as
herein prescribed, in addition to
their restaurant license.
Every person, other than h pro-
Queer, and every firm engaged in
the buying and selling of cotton
within the city, per annum.-.-.. 100 0
100 q
rem rental agent, each per annum.~.., so @
Every general broker or CONNER
cial agent not confined to any
$50 o
Every steamboat agent, per an
num...~..,. 90 U
Every passenger agent, per annum 100 0
Every hotel porter, per annum..... 30 0
Every railroad agent, for local or
foreign companies, per 100 0
Every theater, per annum..--...... 500 0
Every amphitheater, per 800 0
Every public concert for private
profit or gain, for each twenty
four 10 o
Every travelling or local minstrel
company exhibiting for profit, for
each twenty-four hours-~~~.... Is 0
exhibition 25 o
Transient or travelling circus COM
panies or menageries under one
canvas or either One separately,
for each t~wenty-fOur hOurs...-..... so 0
Each and everyside show 10 any cir
Gus or menagerie, each twenty
1Our lOurS....... % "
Every performer of feats of legerde-
main not elsewhere taxed by this
ordinance, for ga in or profit, for
each exhibitiOn----..-.---"..~....- Is o.
Every lecture for gain or profit, or
for each lecture. 10 o.
Every keeper of ten pin alleys, or
for each alley, per annum~~~~.@ 2s Ok
per anndm.~-~.~.~..@~~~-y so OF
keeper of a livery stable, sale
or boarding stable, for each stable
per annum.~.~......~....... 100 o.
Every keeper of a livery stable, sale
stable or boarding stable, in addi-
tod to the tax in the last para
graph, for each carriage, hack or
other vehicle drawn by two
horses or more, kept at such sta
Bile for hire, per annum.-----.-. 10 O(
And for each similar vehicle drawn
by one horse, per annum.---..., 8 OK
Every keeper of a house, shed,
yard, barn OF stable, (other than
livery, sale or boardingl used for
taking care of horseso or other ami
mails or wagons or other vehicles,
or for exhibiting them for sale,
Orfor feeding horses or other ami
mails, for gain or profit, for each,
per lOO w
- LsTT..-l ILL
tables for each table, per n 25 90
Every keeper of pool, Jonny Lind
table, or table of like device, for
each table per annum~~.-..~., so 90
Every owner of a cart, wagon or
dray, or other vehicle, drawn by
one horse, and not including car
riers of passengers or baggage,
running for hire, for each, per
10 90
Every owner of the vehicles men,
toned in the last paragraph,
drawn by two horses, and run
ming for hire for each, per annum 20 90
Every owner of the vehicles men,
toned in the last two preceding
paragraphs, drawn by three or
more horses, and running for
hire, for each, per annum.-.-., so 90
Every owner of omnibuses, hacks,
carriages, or other vehicles, seek
ing custom upon the streets, or
visiting the railroad depots CT
steamboat landing, or other pub
lie places, for the purpose of pro-
curing custom, tor each vehicle,
per 80 90
Every owner of q carriage or other
vehicle kept exclusively for use
at funerals for hire, for each We
hicle, per annum.~~-~.~~~.. 10 90
Every owner of wagons or other
vehicles kept or used for free de-
livery of goods 10 customers or
others in the city, for each vehi-
Gle, per annum--"-....... ......... 10 90
to hire, per annum.~~-~~r~~~... 100 90
Every keeper of a house or yard for
the sale of ireMood. for each