Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-05-12
PRIVILEGE ORDINANCE.
AN onDINA q {. q & !, q si ne rates Of taxation

or bAAADie PRIVILEGES.
Be q ordained b. the General Council Of the
cGtv az Menapkls, That the following tax shall
be levied 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 advances, unless other
wise herein specihed;
SECTION I.
Every a~uctioneer or firm OF auction
GERS doing business at one place only.
sEcrIoN 2.
Every retailer Of spurious, vinons or
malt liquors, and every retailer OF
lager beer, ale, cider, porter or light
wines by the drink, per annum .....-... 100 90
And 10 per cent on all the capital In
vested IN his business above the sum
of five hundred dollars, which capital
shall be ascertatned by the TaX-eol-
lector in the manner prescribed for
the ascertainment of the capital in
vested by merchants In their business
for the collection of the tax thereon,
the retailer 70 report and pay quart
erly.
Every person who furnishes oysters or
other refreshments, as they may be
called for, including only such az W.
licensed retail shops, in addition to
their retail license for liquors., per
5O u
SECTION L.
Every retailer of tobacco or cigars, in
Guiding the propFietors of retail shops,
except such as are herein expressly
taxed therefor, per annum.....-~-.....- 70 %
SECTION 5.
Every keeper of a restaurant per an
IO 00
But the license 70 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 c-
gefS, nor tobacco, and every person
cling or giving away any OF the said
articles in or about his or her restau-
raut, shall nrst obtain the license
therefor, as herein prescribed, in adj
ditlon 70 their restaurant license.
SECTION 6.
Every club-room where liuuOrs of any
kind are kept, per annum--.---.-.. 200 90
SECTION Z.
Every keeper OF q pleasure or beer gar
den, wherein spurious, Yinous or malt
liquors are sold by the drink or are
drunk upon the premises, per annum- LOO 90
SECTION 8.
Every vender of mineral or soda water
or other light beverage, unless sold by
virtue Of some other license covering
the same, per 10 100
SECTION 9.
Every keeper Of a hotel accommodate
ing one hundre or more persons, per
annum 20 W
SECTION 10.
Every keeper of a hotel accommodate
ing more than fifty and less than one
hundre persons, per annum --....... DO w
SECTION Il.
Every keeper of a hotel or boarding
house, advertising by sign or other
wise. and ccOmmOdating more than
twenty, and less than fifty persons,
Eyery keeper Of a b-oarding-house'
other thai those herein before taxed,
who advertise by sign or otherwise,
per ...... ~ W
SECTION Il
Evaru kaaaar of a bflfard-tahla Or Ia
bles, for each table, per nnum-.--.-- . 0
SECTION Ii.
Every keeper OF pool, Jenny Lind table
or table OF like device, for each table,
per annum 0U w
SECTION II.
Every keeper OF ten-pin alleys, or other
similar alleys or devices, for each
alley, per . W
SECTION Is.
Every keeper of a shooting gallery, per
annum ~
SECTION Is.
Every keeper of a livery stable. sale or
bO~arding-stable, for each stable, per
lJ W
SECTION II.
Every Geeper of a livery stable, sale
siableAOr 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
And for each similar vehicle drawn by
one horse, per anDum-.--~~-.-....-. 90
SECTION Is
Every keeper of a house, shed, yard,
barn or stable (Other than livery, sale
or boarding. used for taking care of
horses or other animals. OF wagons or
other vehicles, or tor exhibiting them
for sale, OF for feeding horses or other
animals, for gain or pront, for each,
per annum--.--.--~ L---------------.-.- IO W
SECTION 10.
Every keeper of a shed, warehouse or
nFhnr nTa1a for tho afnraua lnf noffnn
or other articles, for each place, per
IU w
SECTION 20.
Every owner Of a cart, wagon or drsy,
or other vehicle, drawn by one horse,
and not including carriers of passen-
gers or baggage, running for hire, for
SECTION u.
Every owner of the vehicles mentioned
in the lest paragraph, drawn by two
horses, and running for hire, for each,
pei annum ~ W
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 10
SECTION 3.
Every owner of O~mnibuses, hacks, car
riages or other vehicles, seeking Gus
tom upon the streets, or visiting the
railroad depots or m landing
or other public places, for the pur-
pose OF procuring custom, for each We
hicle, per annum .......-..-..----.- 20 90
SECTION "a.
Every owner OF a carriage or other We
hicls kept exclusively for use at fune-
rails for hire, for each vehicle, per an
num- III w
SECTION Is.
Every owner Of wagons or other vehi-
eles kept OF used for free delivery of
goods TO customers or others in the
city, for each vehicle, per 10 %
SECTION %.
Every keeper Of a hand-express cart for
the delivery of parcels, for each yehl-
Gle, per . W
SECTION q.
Every express company. or agent for
such company, transacting business
within the city except exempted by
the general law Of the State), per an
nun. 0O W
SECTION %.
Every keeper of skids or tarpauIins to
hire, per 100 W
SECTION -.
Every keeper of a house or yard for the
sale Of nreWOOd, for each house or
yard, per oJ w
SECTION 30.
Every keeper of secondhand articles
tor sale, per snnum ---....--.-..--.-- lO W
SECTION 81.
keeper of a junk or rag store, per
a s#a sa sa--s -ssHss ssa#saH sssss ~N w
SECTION 81.
Every hawker or peddler of goods,
wares or merchandise, of any kind,
per " W
SECTION %.
Every keeper OF a fruit stand, per quar-
ter Of three 10 90
~ w
SECTION "a.
Each fruit peddler, per quarter of three
Z "
reE ~ W
SECTION IS.
Every keeper of an ice-cream saloon,
per IL W
SECTION SO.
Every keeper Of a soda-fsunt, per an
III W
SECTION 81.
Every Life, Fire. Marine, Accident or
other Insurance Company, not char
tered nv The State of Tennessee having