Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1871-12-15
The Revenue Bill.

/
| ture:
| Section1. Be it 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 shall be
| forty cents.
Sec. 2. Be it further enacted, that Sec
| ton l of an act passed May "a, 1860, be so
| amended as to read, on each presentment
or Indictment, five dollars.
| or Sec. 3. Be it further enacted, that tax
| 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 GRIM
| inal causes submitted under the small of
Tense laws, before Justice of the Peace,
a State tax of two dollars in each case, in
addition to 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 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.
| criminal causes, before any Mayor or Re-
| cOrder's Court in this State, the defendant,
! or party taxed with the cost, shall pay
! 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
4 TOD 10, 70 |, En%
troller, said revenues so received, as other
State revenue received by them, and Re-
corders so paying money to[he clerks shall
take from the clerks duplicate receipts for
the same, one of which shall be for Yarded
to the Comptroller of the State.
Sec. 6. Be it further enacted, that Sec
ton five of the act of March 13, 1868, 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. Z. 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
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 val0rem.
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 Of bonds 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, 'HThat 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
uClpdl VI ID AOCdlOu III CAl1S
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. But upon any railroad eX-
tending 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 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 af1icer 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 for
their respective companies, for the quar-
tiers ending on 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 SUBJ
scribed before any officer authorized to adj
minister oaths, and filed in the office Of
the Comptroller"
Sec. 9. Be it further enacted, That sec
ton of an act passed January "a 1871, to
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 and
due the State bank notes of the Bank of
Tennessee, denominated 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 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 the
act passed March Is, 1868, 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. IL. Be it further enacted, That all
persons doing business in the cities or
towns in this State as lumber merchants,
shall pay tax as other merchants. Moth
ing in this act shall be so construed as to
tax millers.
Coo 10 Do II further opootod Tbot the