Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-05-15
PRIVILEGE ORDINANCE.
H. E0
AN ORDINANCE TO tx the rates Of taxation
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AN ORDINANCE to TX the rates Of taxation
of taxable privileges.
BE 4 ordained by the General OsInca Of the
CITY Of Memphis, That the following tax shall
believed and collected for city purposes for
the exercise within the city of 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 1rm OF auction
GERS doug business at one place only,
per W
SECTION 2.
Every retailer Of spurious, vinous or
malt liquors., and every retailer of
lager beer, ale, cider, porter or light
j by the drink, pei nnum......... 100 90
And 10 per cent on all the capital in
vested in his business above the sum
OF fve hundred dollars, which capital
shall be ascertained by the Tax-col-
lector in the manner prescribed for
the entertainment Of the capital in
vested by merchants in their business
for the collection " tao tax thereon,
the retailer TO report and pay quart
erly.
SECTION 3.
Every person who furnishes oysters or
other refreshments, as they may be
called for, including only such al have
licensed retail shops, in addition to
their retail HcenBe for liquors., per
r'u,v-',.. --,,,- N
SECTION 4
Every retailer of tobacco or cigars, In
Guiding the proprietors of retail shops,
except such as are herein expressly
taxed therefor, per annum .....-"-........ 70 90
SECTION 8.
Every keeper OF a restaurant PEI. an
lV W
Bat the license TO keep a restaurant
shall not authoIlz6 the sale or gifts 10
guests or others, of fanny spurious. vim
~porter, cider, or light wines, MOI ci-
: Rars, nor tobacco, and every person
selling or giving away any of the said
articles in or about his or her rtstau-
raut, shall first obtain the license
therefor, as herein prescribed, Ia ad-
dftipp % thelr FesfsurRnt license.
SECTION 6.
Every club-room where liquors of any
kind are kept, per annum.""---.~...- 400 90
SECTION Z.
Every keeper OF a pleasure or beer gar
den, wherein spurious, vinous OF malt
liquors are sold by the drink or are
drunk upon the premises, per annum- 100 %
SECTION 8.
Every ysnder Of mineral or soda Tater
or other light heYeFage, unless stld py
virtue OF some other license covering
the same, per n -""....',""..." lVW
SECTION ..
Every keeper of a hotel accommodate
ing one hundred or more persons. per
ennem -,'.....-,". % "
SECTION IL
Every keeper of o hotel accommodate
ing more than fifty and less than one
hundred persons, per annum .-.......-. l0 90
SECTION II.
Every keeper of a hotel or boarding
house, advertising by sign or ether
wise, and accommodating more than
twenty, and less h fifty persons,
per annum 20 W
Every keeper of a clearinghouse,
other than those herein before taxed,
who advertise by sign or otherwise,
per 49,. 3O W
SECTION u.
Every keeper OF a biIliard-table OF ta-
bles, for each table, per ann9m------ Is 0
SECTION l&.
Every keeper OF pool, Jenny Lind table
or table Of like device, for each table,
per 8npum- OO W
SECTION Il,
Every keeper Of ten-pin alleys, or other
similar alleys or devices, for each
alley, per annum .--..---.-.--....-.. % %
SECTION lh,
Every keeper OF q shooting gallery, per
annum. oO w
SECTION Is.
Every keeper of a livery stable, sale or
bOarding-stable, 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
ms for each similar vehicle drawn by
one horse, per annum. -.-.-.-.-.- s 90
SECTION Is
Every keeper of ? house, shed, yard,
barn or stable (other than livery, sale
or boarding. used for taking care of
horses or other animals. or wagons or
Oother vehicles, or for exhibiting Them