Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1871-12-14
THE REVENUE BILL.
Full Text of the Measure as II
Passed fhe General Assembly.

area uOlldEh WoIth VI ptDpcty w ePSH
which taxes are by 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 pre-
sentiment or indictment, five dollars.
Sec. 3. Be it further enacted, That a
tax Of Eve dollars shall hereafter be i'm
posed upon each defendant in State
cases in the Supreme Court, where said
defendant has theacost topay. A
Sec. 4. Be it further enacted, That in
all criminal causes submitted under the
small offense laws befor a justice OF the
peace, a 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 peace, shall be held 70
include and make liable the officers
mentioned in said section for the tax
| imposed and collected under this sec
ton, except that said State tax shall be
by said officers paid to the clerks OF the
county courts of their respective coun-
ties instead Of TO the county trustees. Z
Sec. g.. Be it further enacted, That IN
all criminal causes before any mayor or
recorder court in the State, the de-
fendaut. or party taxed with the cost,
shall pay State tax OF two dollars, 70
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 hereby directed to
nav over to the State Comptroller SAID
revenues so received, as other State rev.
enne received by them; and magistrates
and recorders so paying money to the
clerks shall take from the clerks dupli-
cate receipts for the same, one OF which
shall be forwarded to the Comptroller OF
State. -,
Sec. G. Be It further enacted, That
section FIVE Of the act Of March -, 1905,
be SO amended that hereafter all claim
agents shall pay State tax Of twenty
| Ave dollars, and thar architects shall
pay a tax Of twenty-five dollars each,
| instead Of ten dollars, as now provided
by law. ~,
: Sec. 7. Be it further enacted, That
, the holders Of all State, county, and cor
! poration bond in this State shall pay an
r ad valorem tax thereon, equal TO the tax
e on other properly, upon the actual value
OF said bonds inthe market; and section
c 10 Of the act Of March l, 1869, SO far as
. it exempts said bonds from taxation, lss
i. hereby repealed. That a tax OF six and
two-third cents on the dollar shall be
levied on all incomes derived from Uni
- ted States Government bonds, and from
'' all other stocks and bonds not taxed a.
sr ad valorem. The holders of United
States bonds and all other stocks ant
ii bonds contemplated in this section
" shall report on the first Mondays Of MAJ
Il and September, to the county cour
q. clerks of their respective counties, an'
q. state under oath to him the amount o
r. bonds SO held, and pay to him the tai
II thereon.
IN Sec. 8. Be it further enacted, Tha
ldl section 5of the act of January "a, 1871
"a to provide fof revenue for the State
il shall be so amended as to read, Tha
V. each telegraph company upon receipt
V. from kilograms to aud from points i
re this State, and each railroad compan
be and every other incorporated compan
doing business in this State not take
ad yaloren, except charitable, religion
- and educational, shall be taxed fou
e. mills on the dolla9 on their gross r.
ceipts. The tax levied by this sectio
on incorporated companies shall be pal
il 10 the county court clerk Of the count
=, in which the principle office Of the cor
"a many is located. And all railroad
III whoss principal Office s in anoth'
re- State, shall pay this tax 70 the clerk
mt the county court in which their .pEllt
ire pal Office or agency Is located IN tn
State. The returns Of the gross receip
ig- OF these companies shall be made qua
he terly beginning with January |, to the v
Id rious county court clerks, and the tax
~ shall then be paid. But upon any ra
:. road extending beyond the limits Of th
De State this tax shall be assessed nbC
ed such pro rata portion Of the proceeds
n. such railroad as the length OF the rol
:. within the State may bear 10 the enti
length Of the road upon which the
ceipts or earnings accrued. And {
president. superintendent, or other hel
''- officer Of sues company or agent
any company whose prlHclgal ,91Hss
.sh in another State, shall 90 oath shpg .
he amount Of gross receipts for their
spective companies, for the quarter en-
70 ing on the first Mondays in Jannsr
in April, July and October in each yea
he and pay the tsE imposed by this seciio
Or. Said oath shall be taken sna aghscrlb,
n before any officer authorized 70 ADAM
al ter oaths, and filed in the Office 81 Il
lty COMPTROLLER. aAHH NAfL
he Sec. 9. Be il further enacted, Tn
mt section Of an act passed January 2
I'll 1871, to provide revenue for the Sta,
VI be and tie came is hereby repealed.
es- Sec. 10. Be II farther eraeted Th
es. the several tax oolleetora Of this Sta
shall receive in payment Of the tax
~ assessed and due the State, bank not
I'd Of tie Bank Of Tennessee, denominail
and knOga &c old issue Of the ban
me warrants on the STAG Treasury, 60
he and silver, United States legal lend
&c. notes and National Bank notes; al
an that al laws and parts Of laws IN GO
hict With the pros4si0as Of this teetio
ng directing revenue officers TO receive 81
is thing else for payment Of taxes, a
W. hereby repealed.
.ss Sec. IA. BE il further enacted, Tn
= the act passed March ~, 1868, requiriI
a. cattle and stock dealers to pay licsa
I'D tax Of $40, shall not be construed IS a
20 plying 70 farmers who purchase stoI
for their farms cpd afterward offer the
for sale.
in. Sec. y. Be il further enacted, Tn
: all persons doing business in the citi
- or towns in this State as lumber me
es chants shall pay a tax as other me
Z chants. Nothing in this act shall be
il construed as 70 tax millers
Sec. Is. Be It further enacted, Tn
"a The tax on hacks and omnibuses shs
Il be eight dollars per ennum % each:
10 Sec. "a. Be i further enacted, Tn
the tax on theaters shall be ons h9ndrt
dollars per quarter; Provided, That Sc
u ton sixteen Of an act passed March
~ 1869, be amended 80 as 70 read, after q
y words one hundred and tventy-hs
3 dollars, Provided, that each vAriei
establishment in a city or town Of 1000