Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1871-12-13
TAXATION FOR NEXT YEAR.
How the Treasury is 60 be Supplied
The Revenue Act i'm FmlI-WhO IL
Taxed, and How Much.


law assessed for State purposes shall be
forty cents.
Sec. 2. Be it further enacted, that section
Of an act passed May "A, 1860, be so
amended as to read, on each presentment
or Indictment, five dollars.
Sec. 8. Be it further enacted, that a tax Of
| five dollars shall hereafter be imposed upon
each defendant in State cases in the SUI
preme Court, where said defendant has the
cost to pay.
Sec. 4. Be it further enacted, That in all
! criminal causes submitted under the small
offense laws, before Justice of the Peace,
State tax of two dollars in each case, in
addition % the fine imposed. And the bond
required to be executed by section 1904 of
the Code of Tennessee, by Justices Of the
Peace, shall be held to include and make
liable the officer mentioned in said section
for the tax imposed and collected under this
section, excatt Hat said State tax shall be
by said Offices paid to the Clerks of the
County Courts of their respective counties
instead Of to the County Trustees.
| Sec. 5. Be 1t ijuther 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, Sherifs and
Constables, under the preceding section.
| And the County Court Clerks receiving reve-
nue. provided for in this act are hereby dir
ected to pay over to the State Comptroller,
said revenues so received, as other State re-
venue received by them, and Recorders so
paying money to the clerks shall take from
| the clerks duplicate receipts for the same,
one of which shall be forwarded. to the
| Comptroller Of the State.
Sec. 6. Be it further enacted, that sec
ton five of the act of March 13, 1868, be 80
amended as that hereafter all Claim Agents
shall pay State tax of twenty-five dollars
and that architects shall pay tax Of twenty
| five dollars each, instead of ten dollars as
now provided by law.
Sec. I. 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 !, 1869, so far as 1t ex-
| empts said bonds from taxation is hereby
repealed. Be it further enacted, that 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 con-
templated in this section, shall report on
the first Mondays of May and September,
! to the County Court Clerks of their respect
nd fafn IN m
the amount of bonds so held, and pay to
| him the tax thereon.
Sec. s. Be it further enacted that section
five of the act Of Jan. "a, 1871, to provide
for revenue for the State shall be so
amended as to read, "That each telegraph
company upon receipts from kilograms to
and from points in this State, and each
railroad company and every other incorpO-
rated company doing business in this State
not taxed ad valOrem, except charitable,
religious and educational, shall be taxed
four mills on the dollar on their gross re-
ceipts. The tax levied by this
section on incorporated companies shall
be paid to the County Court Clerk
of the county in which the establish
ment ofthe principal Office Of the company
is located. And all railroads whose princi-
cipal Office 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. /,
to the various County Court Clerks, and
the taxes shall then be paid. Blu. upon any
railroad extending beyond the limits Of the
State this tax shall be assessed upon such
pro rata portion of the receipts of such rail
road as the length Of the road within the
State may bear TO the entire length Of the
road upon which the receipts or earnings
accrued. And the President, SuperinteIl-
dent,or other head officer of such company,
or the agent CT any company whose princi-
pal office is in another State, shall on oath
show the amount Of gross receipts for their
respective companies, for the quarters end
ing on the first Mondays in January, April,
July aud October in each year, and pay the
tax imposed by this section. Said oath
shall be taken and subscribed before any
officer authorized to administer Oaths, and
filed in the office of the Comptroller
Sec. 9. Be it further enacted, that, sec
ton of an act passed Jan. "a, 1871, to pro-
vide 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 II the taxes assessed and
due the State, bank notes of the BaLk of
Tennessee, ielniainated and known as old
issues of said bank, warrants ON the State
Treasury, gold and silver, United States
legal tender notes and National Bank notes;
and that all laws, and parts of laws, in con-
tlict with this section, directing revenue Of
fcers to receive anything else for payment
of taxes are hereby repealed.
Sec. II. Be it further enacted, That the
act passed March 13, 1865 requiring cattle
and stock dealers to pay license tax of $40,
shall not be construed as applying to farmers
who purchase stock for their farms and
afterwards offer them for sale.
Sec. u. Be it further enacted, That all
persons doing business in the cities or towns
ia this State as lumber merchants, shall pay
tax as other merchants. Nothing in this
act shall be 80 construed as TO tax millerS.
Sec. Is. Be it further enacted, That the
tax on hacks and omnibuses shall be eight
dollars per annum on each.
Sec. IA. Belt further enacted, That the
tax on theatres shall be one hundred dollars
per quarter. Provided that section l6 of an
act passed March l, 1869, be amended so as
TO read after the words "One hundred and
twenty-five dollars" "Provided that each
variety establishment in city or town of
10000 inhabitants or less shall be permitted
to take out license for one month by paying
privilege tax therefor of twenty-five dol
lars Provided further that section II of an
act passed March l, 1869, be amended so as
to read after the words ''for each establish
ment opened" provided that persons or
companies opening or keeping theatrical es-
adjustments in cities or towns of 10000 in
habitants, or less, shall be permitted to take
out monthly license by paying privilege
tax therefor, of forty-five dollars.
Sec. Is. Be it further enacted, that the
privilege tax on Plumbers and Gas Filters,
is hereby repealed
Sec. 16. Be it further enacted, That all
laws of the State in reference to taxes, ex-
cept as altered or repealed by the 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 passage.
All the turkeys and chickens will be re-
formers about Thanksgiving iime-Jhat is,
they would like to annihilate the wiring bu-
siness.
A young lady was heard to remark lately
that she was glad the cold weather had
come because now the mosquitoes must
quit us.