The Columbia herald. [volume] (Columbia, Tenn.) 1850-1873, 1871-12-22
VOL, XVU.--NO. 10.

dollar on their gross receipts. The
tax levied by this section on incor'
porated companies shall be paid to
the County Court Clerk of the coun'
ty in which the establishment of the
principal office of the company is
located. And all railroads whose
principal office is in another State,
shall pay this tax to the Clerk of the
County Court in which their princi-
pal Office or agency is located in this
State. The returns of the gross re-
ceipts of these companies shall be
made quarterly, beginning with
Jan. |, to the various County Court
Clerks, and the taxes shall then be
paid. But upon any railroad extend
ing beyond the limits of the State
this tax shall be assessed upon such
pro rata portion of the receipts of
such railroad as the length of the
road upon which the receipts or
earnings accrued. And the Presi-
dent, superintendent, or other head
officer of said company, or the agent
ofany company whose principal of
| flee is in another State, shall on oath
| show ihc amount or gross receipts
for their respective companies, for
the quarters ending on the first Mon
days in January, April, July and
October in each year, and pay the
| tax imposed by this section. Said
oath shall be taken and subscribed
before any officer authorized 10 ad-
minister oaths, and filed in the Office
of the Comptroller"
Sec. 9. BE it further enacted, that,
section 6 of an act passed Jan. u,
1871, to provide revenue for the
State, be, and the same is hereby
repealed.
Sec. 10. BE il further enacted, that,
the several tax collectors of this
State shall receive in payment of the
taxes assessed and due the State,
bank notes of the State of Tennessee,
denominated and known as old is
sues of said bank, warrants on the
State Treasury, gold and silver,
United States legal tender notes and
National Bank notes, and that al
laws and parts of laws, in conflict
with this section, directing revenue
officers to receive anything else for
payment of taxes arc hereby re-
pealed.
Sec. IL. BE it further enacted. That
the act passed Mar h l3. 1868, re-
quiring cattle and stock dealers to
pay license tax of SlO, shall hot be
construed as applying to farmers who
purchase stock for their farms and
afterwards offer them for sale.
Sec. II. BE it further enacted, That
all persons doing business in the
cities or towns in this State as lum-
Der merchants, shall may tax as
other merchants Nothing in thi>
act shall be 80 construed as to tax
millers.
Sec. I3. BE it further enacted,
That the tax on hacks and Omnibuses
STALL be eight dollars per apnum Oh
each.
Sec, IT. lie it further enacted, That
the tax on theatres shall be one hund-
red dollars per quarter. Provided
that section l6 of an act passed
March |, 1869, DC amended so as TO
read after the words zone hundred
and twenty-five dollars" provided
that each variety establishment ia
city or town of 10000 inhabitants or
less, shall be permitted to take out a
license for one month by paying
privilege tax therefor of twenty
five dollars" Provided further that
section Il of an act passed March |,
1865, be amended so as TO read after
the words s'foF each establishment
opened ;" provided that persons or
companies opening or kcl, ing the
atrical establishments in cities or
towns of 10000 inhabitants, or less,
shall be permitted t) take cut
monthly license, by paying c privil-
egc tax therefor, offorty-nve dollars.
Sec. 10 BE it further enacted, that
the privilege tax on Plumbers and
Gas Filters, is hereby repealed
Sec. l6. Belt further enacted, That
all laws of the State in reference to
taxes, except as altered or repealed
by tho provisions of this act shall
remain in full force and effect; and
the public welfare requires that this
act take effect from and after its pas
sage.