The home journal. (Winchester, Tenn.) 1858-188?, 1871-03-16
Revenue Laws for 1371-TaXable
Property.

property, to-wit, Stations, mares,
gcldihgs, mules, jacks, j%ennets, neat
cattle, sheep and hogs; also, all nor
eys secured by mortgage or deed or
trust; money in actual or constructive
possession money due from solvent
debtors, whether by bond, bill
single, promissory note. or judgments;
also all articles Of agreement for the
payment of money and accounts on
solvent parties, bearing interest, own
|ll or possessed by any person or
persons whatsoever, except for notes
or bills for work and labor done, also
all shares Of stock in any bank, in
| @stitution or company, now or here
after incorporated by or in pursua
nee Of any other State: and all pub
lie bonds or stocks whatsoever, other
than bonds Of the United States, which
by the laws Of the United States, are
expressly exempt from taxation; all
incomes from bonds and stocks which
are exempted from taxation BY the
laws Of the United States or the State
of Tennessee; and all money loaned
OF invested at interest in this State, or
any other State or Government, in.
cluding money OF orphans, lega'ees
and distributes, under tN enty-onc
yea $ Of age also all household and
kitchen furniture, including golden
and silver plate, owned by any person
or persons, corporation or corpora
tons; also, gold and silver watches
and jcwclry all pleasure carriages and
buggies ortwo or four wheels, upon
their actual val uc; all salaries and
emolumcnts or fees Of office together
with all other scources of revenue !;
and property, real and personal, now
taxable by the laws of this State,
shall be valued and assessed, and
subject to taxation for. all State and
county purposes.
The tax that shall be assessed and
collected for State purposes on the
value OF the properly enumerated
above, shall be the sum of Of sixty
cents on the one hundred dollars Of
said property so assessed and valued,
except upon the following, which is
EXEMPT FROM TAXATION.
All property in this State in which
the widow Of any Ex President of the
United States has any right, claim or
interest and all property, real, per.
sonal and mixed, held by the State,
or any county, incorporated city or
town Of the State, which is used eX
clusively for public or corporation
purposes, and such as is held and
nsed for purposes lnreIy religious
charitable, scientisc, literary or cdu-
cational and personal property to the
value of one thousand dollars in the
hands of each tax payer, and all per-
sonal property which is the direct
product of the soil, whilst in the
hands of the producer, or in the hands
Of the immediate vendce of the pro
ducer, and oil that is exempted b,
section SAP of the Code.
MERCHANTS TAX.
Merchants shall pay an od volorem
tax upop the capital invested in their
business ut the same rate as on prop
erty, and shall also pay a license tar
equal to the nd rolorem tax; but in no
case shall the license tax be less than
five ADMINISTRATION 5 of an Act passed
January is, 1870, being amended &C
| cordingly.
PRIVILEGE TAN.
The same being collected and paya-
bic to the Clerks of the County Court
Of each county:
On Architects, Civil Engineers.
Plumber AMI Gas Filters, and
on Physicians, Dentists and
Surgeons, provided their in
come is over 81 900 per annum, 5 Is 90
On Artists and Photographers in >
cities and towns of over 5000
inhabitants, % &c
Do. in towns of from 500 to 1900
inhabitants, 80 OC
Do. less than 500 Inhabitants, 7 5(
On Brewers, $50 OF
Brokers (Other than real ~estate,) 1000 OF
Brokers of Real Estate, $50 OF
and One-halt of one per cent.
on gross sales and rents.
Butchers, u &C
Hagatclle Tables, 81 u
Billiard, Jenny Lind and Pool
Tables, each. % OF
On Circus and Mcnageries, per
day, $50 0t
Commercial Ag'ts, (drummers,) 90 on
Cattle dealers, who buy and sell, Is 0
Claim Ag ,nts, 81 81
On Express Wagons or Carts, en-
gagged regularly in the busi-
ness of transferring to Express
or Omnibus Companies, shall
pay us follows:
Express. Wagon or Cart, each, 50
| Transfer Wagon, 2 horse, Is OC