Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1871-12-16
TAxATloN FoR NExr YEAR
How the Treasury f. 90 be- Supplied
The Revenue Aes I'm FuII-Wh0 f.
Taxed, and How Mueh.

The Revenue Act I'm FuII-Wh0 f.
faxed, and How Mueh.
SECTION l. Be It enacted by the Geners
Assembly of the State of Tennessee, Ths
the State tax on every one hundred dol
lars worth OF property, upon which take
are by lsw assessed for STATE purposes
shall be forty cents.
Sec. 2. Be IL further enacted, That sec
ton / Of an act passed May "a, 1850, be 81
amended as to read, on each presentmenl
or indictment, i've dollars.
Sec 8. Be IL further enacted, That q tar
OF FIVE dollars shall hereafter be imposed
upon each defendant in State cases in the
supreme court, where said defendant has
the cost to pay.
Sec 4. Be it further enacted, That in al
criminal cases submitted Under the
small Ofsnse laws, before q justice of the
peace, q State tax of two dollars in each
case, in addition to the hne imposed. And
the bond required to be executed by
section 1904 OF the code of Tennessee, by
justices OF the pssce, shall be held to in
cIude snd make liable the officers men
toned in said section for the tax imposed
and collected under this section, except
that said State tax shall be by said officers
psld 10 tbs clerks of the county courts OF
their respective counties, instead of to the
county trustees.
sec. 5. Be it further enscted, That in all
criminal cases., before any mayor or re-
cUrder's court in this State, the defend
6nt, or party taxed with the cost, shall
pay q STATE tax OF two dollars, to be COL
lecLe6 By said recorder and to be paid
over by him to the county court clerk of
the county, as In cases of justices of the
pssce, shsrids and cOnstsbles, under the
preceding section. And the county court
clerks receiving revenue provided for 10
this act, are hereby directed to psy over
to the STATE comptroller said revenues so
received, IS other State revenue received
by them, and recorders SO paying money
10 the clerks shall take from the clerks
duplicate receipts for the same, one OF.
which shall be forwarded TO the cCmptrol-
Ter Of the State.
Sec 6. &c it further enacted, That sec
ton i've OF the set OF March Is, 1868. be SO
amended as that hereafter sl claim agents
shall pay q State tax Of twenty-five dol
lars, and thst architects shall pay q tax Of
twenty-five dOllsrs each, instead OF ten
dollars as now provided by law.
Sec. z. Be il further enacted, That the
holders of all State, county and CORPORA
ii Il bonds in this State, shall psy an sd
vsloT6m tax thereon, equalto the tax on
other property, upon the actual value of
said bonds in tns market; and section
nineteen Of the act Of March 1, 1869, so
lar as il 6xempts said bonds from taxR-
ton is hereby repealed. Be 1t further en-
acted, That a tax of six and tWo-third
cents on the dollar shall be levied on eli
incO~e derived from United States gov
eminent bonds snc from all other stocks
and bonds not taxed sd valOrem. The
holders Of United States bonds and all
other stocks snd bonds contemplated in
this section, shall report on the first Mon
dsys in May snd September, to the county
court clerks OF their respective counties.
and state under oath, TO him, the amount
1F hnmna 50 hold and nuu IN him shz -
thereon
Sec s. Be it farther enacted, That sec
tiCn i've Of the act Of January "a. 1871. TO
provide Tor revenue for the State, shall be
80 amended as to read, 'thst each tele- !
grsph company upon receipts from tele- |
grams to q from points in this State, |
and each railroad company and every
other Incorporated company doing bust
ness IL this State not taXed Gd UdLoTem. |
except charitable, religious and educa-
tioGsl, shall be taxed four mills on the /
dollar on their gross receipts. The tax
levied by this section o N incorporated COM
pani6s shall be paid TO the county court |
clerk Of the county in which the estsb-
nshment Of the principal Office of the
company is located. and all railroads /
whose principal office is in another State. /
shall psy this tax TO the clerk of the
county court in which their principal
office or sgsncy is located in this State,
1AS u " AK AAkna A0LQAHE6 VI LuEsE 4
companies Ehsll be made QUARTERLY.
beginning with January l, to the various
county cOu c clerks, and the taxes
shall hen be psid. But upon any
railroad extending beyond the limits Of
the state this tax shall be assessed upon
such pro rats portion of the receipts of
such railroad as the length of the mad
within the State may bear to the entire
length Of the road upon which the receipts
or earnings accrued. And the president
superintendent, or other head officer of
such company, or the SCENT of any COM
psny whose principal office is in another
stale, shall on oath show toe amount of
gross receipts for their respective com
psDies, for the quarters ending on the
FIRST MONDAY S in January, April, July and
October In esch year, and pay tbs tax i'm
posed by This section. Said oath shall be
taken and subscribed before any officer
suthOrizs d 70 administer ostbs, and filed
in the ut1c8 of the comptroller,
Sec. g. Be il further enacted, That Sec
ton 6 Of gn set passed January q, 1871. to
provide revenue for the State, be, and the
same is hereby repealed.
Sec. 10 Be il further enacted, That the
several Jax-cOllsctOrs Of this State shall re-
ceive in payments Of the taxes assessed aud !
due tbs State, bank Eotes OF the Rank of
Tennessee, dsDominsted and known as old
Issues Of said bank, warrants on the State
treasury, gold ana silver, United States
legal notes, and National bank
notes; and that al laws, and parts of laws.
in conflict With this sect on, directing rev. ]
officers 70 receive ANYTHING else for
payment Of taxes, are hereby repealed.
Sec II, Be IL farther enacted, That the ,
act passed March Is, 1868, requiring cattle
and stock dealers 70 py q license tax of
ten dollars, shall not be construed as 3D.
plying 10 farmers who purchase stock for
their farms and slterwsTd offer them for
sale. :
Sec. y. Be it further enacted. Thst all
doing business in the cities or 5
towns in this State as lumber merchants, :
pay a TAX IS other merchants. Moth
ing in this scs shall be so construed as to 5
tax millers. !
Sec. Is Be it further enacted, Thst the
on hacks and omnibuses shall be
dollars per snnum on each.
Sec. IA Be it further enacted, That the
on theRters shall be one hundred dol
lars per quarter; Provided that section Is '
Of an act passed March l, 1869, be amended c
30 IS to read sitter the words one hum !
dollar" Provided that each varie- :
ty establishment in q city OF town of 10000 :
or less, shall be permitted to h
take out a license for one month by paying J
B privilege tax therefor Of twenty-five dol. 9
lars" Provided further, that section IL of =
act passed March /, 1869, be amended so I
as to READ after the words " for each estab- 1
lishmsnt opened - I" Provided that per- {
sons or companies opening or keeping !
theatrical Embellishments in cities or !
10 Ens Of 10, 900 iohsbitsnts or less, shall be /
permitted 70 take out 8 monthly license a
by paying a privilege tax therefor OF forty !
dollars" !
Sec. Is. Be it further enscted, That the /
privilege tax on plumbers and gss-fttars 8
10 hereuy repealed. '
Sec. 10 Be il further enacted, That all q
o. the State in reference to taxes, ex- !
sept as altered or repealed by the prOvi- ;
lions OF this act shall remain in full force /
ehecJ; and the public welfare re g
Iuires that this act take effect from and
alter its passage, 5