Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1870-02-10
COUNTY COURT.
Special Meeting 20 Consider the Tax
Question and other matters-Ac-
ton on the Main Issue DeferFeS'

= N.
the room for that purpose.
The chairman, Judge Glenn, called the
meeting to order at IL o'clock, and call of |
the roll showed thirty-eight members of
the court present
Chairman stated that the object of this |
special meeting was to reconsider the ac-
ton of the County Court at Its January |
term, the General Assembly having since |
that time so amended the law relating to
taxes on privileges, ETC., as to make it nee
essary to change or modify the county as
sessment in regard to the same. The act
of the Legislature relating to State and
county tax on privileges was then read as
follows:
Section l. Be it enacted by the General
Assembly of the State of Tennessee, That
the taxes on sales and purchases of mer-
chandise, heretofore levied in this State,
be, and the same are hereby abolished
and sections ASP and 53S of the Code are
amended by emitting therefrom the word
merchandise.
Sec. 2. That hereafter merchants shall
pay an lad valorem" tax upon the capital
invested in their business equal to that
levied on all taxable property and the
term merchant" as used In this act, indi-
Gates all persons or copartnerships engaged
in trade or dealing in any kind of goods,
wares and merchandise, either on land or
at any steamboat, wharfboat, or other craft
stationed or plying in the waters of this
State, and whether such goods, wares and
merchandise be kept on hand for sale, or
the same be purchased and delivered for
profit as ordered But nothing in this act
contained shall in any wise affect the col
lection of privilege taxes upon the avoca-
tons declared by section $50 of the Code,
to be privileges, except the business Of
selling merchandise upon commission.
Sec. 3. That no merchant shall COM
mence OF continue business in any county
Of this State without obtaining license from
the Clerk of such county in accordance
with the provisions of this act; and every
person or individual member of co-part-
nership SO offending shall be subject to
prosecution for each days violation of this
law, and on conviction shall be fined not
| less than one hundred dollars for each Of
tense.
Sec. 4. That every merchant applying
for a license shall, before receiving the
same, execute a bond to the State. with
good security, to be approved by the Clerk
of the County Court in the sum of one
thousand dollars, conditioned that such
| merchant will render to the Clerk issuing
the license, at the end of twelve months
from the date of the bond, true statement
under oath of the amount of capital invest
ed in such business during said twelve
months, and will pay to the Clerk the tax
thereon; for taking the bond and issuing
the license, the Clerk shall be entitled to
one dollar, to be paid at the time of issu-
ance.
Sec 8. That in addition to the ''ad va
loren" tax, all merchants, as defined in
section of this act, shall also pay to the
| County Clerk the following license tax
Those reporting less than 50, 900 of capital
shall pay $40; those reporting a greater
amount of capital than s., GOO shall pay on
each $4,000 of capital so reported, OF
fraction thereof, $40.
Sec 6. That any merchant who has been
| engaged in business under existing laws shall
make his report to the County Clerk, and
pay the tax that has accrued since his last
report, before receiving a license under the
provisions of this act
Sec. 7. That each merchant continuing
in business shall renew his license annu-
ally, and no license shall authorize mer-
chandising out of the county where issued,
nor for a longer period than one year.
Sec s. That at the expiration of twelve
| months from the date Of his bond each
merchant shall file with the County Clerk
by whom the license was issued, a state
ment under oath, showing: l. All capital
| invested in a stock of goods, wares and
| merchandise not otherwise reported as
hereinafter required to be estimated, at not
I e h.
amount of such goods, wares and merchan-
| disc on hand at any one time during the
| preceding twelve months, whether owned
| by such merchant or consigned to him for
| sale on commission. 9. All capital en-
ployed during the preceding twelve
months, in any manner of trading,
whereby no stock of goods, wares
and merchandise is kept on hand
taxed as a privilege; and the aggregate
| capital so reported shall be deemed the tax
able capital of such merchant, upon which
| he shall pay to the Clerk the same tax as
| levied upon real estate and other taxable
property for State and county purposes
| and the report herein required may be
sworn TO by. either member Of any CO.
partnership or mercantile firm. That the
| MOTu CaDlLhl. rs uStu III ILLS dGb. bEdll uc
| so construed to mean the value of the
largest amount of stock on hand at any one
time Of the year where it is offered for
sale-
Sec. . That the bond hereinbefore re-
| quired shall be forfeited by failure to rem
| der the statement under oath, as therein
required, or by renderinga false statement,
or by failing to pay the taxes assessed at
the time and in the manner required by
law; and it shall be the duty of the County
Clerk to report all delinquents to the At
torney General of the circuit, whose duty it
shall be to bring suit in the proper court,
upon any forfeited bond, to recover the
| penalty thereof.
Sec. 10. That sections G78, go, $50,
Gs1 and 6S2 of the Code, and all laws and
parts of laws in conflict with the provis-
| ions of this act be, and the same are hereby
repealed.
Sec. II. That this act shall take effect
from and after its passage.
Passed Jan. Is, 1870.
p. w. MaXey, Esq, said that in view of
/ the importance Of the matter to be cOnsid-
| cred. and the limited number of Magis-
trates present, it would probably be better
| to defer action on the tax question until a
fuller meeting, and for a special committee
| to be appointed to investigate the matter,
| and report at another term of the Court.
W b. Ewing, Esq, conceded with the
| suggestion Just made, and moved the ap-
pointment Of committee of five to con-
| slider and report at adjourned meeting to
| be held on Wednesday next.
The motion was adopted, and the follow
ing named magistrates appointed said COM
mittee Of investigation: w. j. Ewing,
| p W. MaIey, Nat. +. Dortch, u. J. Dolin,
and W. C. Parrish.
Bill for repairs to the roofing of Court
house. injured by the late storm, amount
| ing to S212.3O, was presentedand allowed.
The Committee on Courthouse reported
having increased the insurance on that
building from s., 900 to S15, 900, andasked
appropriation necessary to pay for added
| policies. Allowed.
The amount Of Buck, Barnes & Co,
| $3.50, for stoves for tho jury room, was
| allowed and payment ordered.
The amount Of Treppard d Co., SILO0,
for merchandise, was directed TO DO paid.
Claims Of DIR. Hogle for pay as Jail ply
| stefan for four months and ten days, in
1863, was presented and elected some dis
cussiOn. Investigation of the clerk books
| showed that the sums paid DR.. Hogle as
Jail physician in 1869 amounted to sos
| the customary fee of that officer having
been 500 per annum.
On motion of p w. Maxey, Esq, the
bill of the late jail physician, DIR. Hogle,
was allowed and ordered paid, according 10
! ,r,gto,,orv ro4aS for C1rch earvica