Knoxville weekly chronicle. [volume] (Knoxville, Tenn.) 1870-1875, 1871-12-20
The Revenue Bill.

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Section |. Be IL enacted by the General
Assembly of the State of Tennessee, that
the State tax on every one hundred dollars
worth of property, upon which taxes are
by law assessed for State purposes shallbe
forty cents. ..... ...... .. ...... p
Sec. 2. BE it further enacted, that Sec
ton of an act passed May "a, 1860, be SO
amended rs to read, on each presentment
or Indictment, five dollars. .. ....
Sec. 3. BE it further enacted, that a tax
of five dollars shall hereafter be imposed
upon each defendant in State cases i'm the
Supreme Court, where said defendant has
the cost to pay. -a-.s-
See. A. BE it further enacted, that GRIM
inal causes submitted under the small of
Tense laws, before q Justice of the Peace
n State tax of two dollars in each case, in
addition to the fine imposed. And the
bond required to be executed by section
5o04 of the Code of Tennessee, by Justices
of the Peace, shall be held to include and
make liable the officers mentioned in said
section for the tax imposed and collected
under this section, except that said State
tax shall be by said officers paid to the
Clerks of the County Courts of their re-
spective counties instead of to the County
Trustees.
Sec. 5. Be it further enacted, that in all
criminal causes, before any Mayor or Re-
corder's Court in this State, the defendant,
or party taxed with the cost, shall pay a
State tax of two dollars to be collected by
said Recorder and paid over by him to the
County Court Clerk of the county, as in
cases of Justices of the Peace Sheriffs and
Constables, under the preceding section.
And the County Court Clerks receiving
revenue provided for in this act, are here
by directed to pay over to the State Comp
troller, said revenues so received, as other
State revenue received by them, and Re
corders so paying money to the clerks shall
take from the clerks duplicate receipts for
the same, one of which shall be for Harded
to the Comptroller of the State.
Sec. 6. Be it further enacted, that sec
ton five of the act of March -, 1858, be so
amended as that hereafter all Claim Agents
shall pay State tax of twenty-five dol
lars, and that architects shall pay tax of
twenty-five dollars each, instead of ten dol
lars as now provided by law.
Sec. 7. BE it further enacted, that the
holders of all State, county and corpora
ton bonds in this State, shall pay an ad
Valorem tax thereon, equal to the tax on
other property, upon the actual value of
said bonds in the market and section 10
of the act of March l, 1869, so far as it eX-
empts said bonds from taxation is hereby
repealed. Be it further enacted, that a
tax of 81 cents on the dollar shall be levied
on all income derived from United States
Government bonds and from all other
stocks and bonds not taxed ad valorem.
The holders of United States bonds and
all other stocks and bonds contemplated in
this section, shall report on the first Mon
days of May and September, to the Coun-
ty Court Clerks of their respective coun-
ties, and state under oath, to him,
the amount fbonds so held, and pay TO
him the tax thereon.
Sec. s. Be it further enacted, that Sec
ton five of the act of January "A, 1871, to
provide for revenue for the State shall be
so amended as to read, "That each tele-
graph company upon receipts from tele-
grams to and from points in this State, and
each railroad company and every other in
corporated company doing business in this
State not taxed ad valorem, except chart
table, religious and educational, shall be
taxed four mills on the dollar on their
gross receipts. The tax levied by this Sec
ton on incorporated companies shall be
paid to the County Court Clerk of the
county in which the establishment of the
principal office of the company is located.
And all railroads whose principal officer is
in another State, shall pay this tax to the
Clerk of the County Court in which their
principal office or agency is located in this
State. The returns of the gross receipts OF
these companies shall be made quarterly,
beginning with Jan. l, to the various
County Court Clerks, and the taxes shall
then be paid. But upon any railroad ex-
tending beyond the limits of the State
this tax shall be assessed Npon such pro
rata portion of the receipts OF such railroad
as the length of the road within the State
may bear TO the entire length of the road
upon which the receipts or earnings ac-
crued. And the President, Superintend-
ent, or other head afficer of such company
or the agent of any company whose prin-
cipal office is in another State shall on
oath show the amount of gross receipts fol
their respective companies, for the quar-
tiers ending Gil the first Monday in Jan.
uary, April, July and October in each
year, and pay the tax imposed by this
section. Said oath shall be taken and sub.
scribed before any officer authorized to adj.
minister oaths, and filed in the office OF
the Comptroller"
Sec. 8. Be it further enacted, That sec.
ton of an act passed January p, 1871, tC
provide revenue for the State, be, and the
same is hereby repealed.
Sec. 10. BE it further enacted That the
several tax collectors of this State shall re
ceive in payment of the taxes assessed anC
due the State, bank notes Of the Bank o
Tennessee, denominated and known as ole
issues of said bank, warrants on the STATE
Treasury, gold and silver, United States
legal tender notes and National Banl
notes and that all laws, and parts o
laws, in conflict with this section, direct
ing revenue officers to receive anything
else for payment of taxes are hereby re
pealed.
Sec. IL. Be it further enacted, That tn,
act passed March Is 1868 recurring cattle