Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1872-04-11
MUNICIPAL.
Proceedings of the Called Meeting
of Common Council.
[opsrcIAL REpoRr.l
CRY HALL, MEMPHIS. April Q, 1872

At q called meeting OF the common Oouhcii
of the city of Memphis, on Tue, day evening
April 1872 Present: Hon. John johnson,
Mayor; Messrs. President Gent. hoonihs'
Schade. Stein uhl. Gibson Beehn. Norton,
Halst.ad, Harvey, White. Dickerson, Senette'
Marks, Schabel, Reder, Smith and Culligan,
a quorum being announced. the President
took his seat called the Council TO order ana
had the roll of Councilmen canie9, wnen ne ~
be for the purpose of receiving, considering
and akina definite action upon the report OF
the Committees of the VIII lie upon the pend
ing privilege and general city !ax oralna n0i
Whtrsupnn the committee made report,
which was Ia Aen up and acted on BY Council.
Tuc New C5ty Tax Law.
By Alderman Petigrew:
The finance committee 10 wnoin tne oLu w,
nance emitted An ordinance regulating tax
alton in the city of Memphis" after passing
first reading in both Boards of the General
Council was re-committed, now return the
same With their SPprosai aS Suty on the psr
of the General Council TO provide adequate
ways and means for the supporting ana
strengthening of the city.s credit. ana duty
that cannot longer be deferred. except 70 the
prejudice and very serious detriment OF the
city's Interests recommend the passage OF THIS
ordinance in its fulness and entirety as o
measure Immediately necessary and nnayoll
hereafter the current liabilities and exigencles
of the city.
An ordinance regulating taxation in the city
of Memphis:
MERCHANTS.
Section |. Be it ordained by the General
Council of the city of Memphis. That here
after all merchants, commission merchantS;
m ,nufacturers, and all other. dealers: shaii
nav an aivalorem tax upon the capital IN.
vested ia their business equal 10 that levied
on all taxable property: and the term mer-
chant shall include all persons and copaft-.
nerships eng ged in trading in any Klnd 81
goods, wares or merchandise. titr err on land,
or at or on any steamboat, whart-boat, or
other craft, ationed At OF plying within the
corporate limits OF the city OF memphis
whether such goods, wares or merchandise be
kept on hand for sale, either on commission
or otherwise. or tie pu, chased and delivered
for profit as ordered. Provided. that this sec,
ton shall no affect in anywise toe levy ana
collection of privilege taxes upon the aeoea-
tioas declared by law to be taxable as priv
leges, except merchants and persons dolng
the busieess of selling merchandise upon
commission.
merchant shall commence or continue busi7
ness in the city If Memphis, without obtain
ing from the City Register of the city OF
Memphis, license n accordance with the
provisions of thus ordinance. And eyeTy per-
son and every copartnersbip who shall violate
the provisions of this section, shall be guilty
of misden ednor for each days violation OF
the same, an shall be arrested as IN other
cases of misdemeanor, and on conviction be-
fore the Recorder shall be fined. for cash sep
arate off NEE not less than five nor more than
fifty dollars, which shall be collected as other
fines a e collected.
merchant and copartlership, before receiving
n license, and at the end OF each twelve
months hereafter. shall execute bond to
the city OF Memphis, with go d security to
h. al nc 10 he a a 1tOlIprfOT
the City Register, in the sum Of one thousand
dollars, conditioned IL al such merchant or
commission mercha twill render to the City
Tax Collector a. the end of twelve months
from the date of the bond true Statement.
undes oath. OF the amount of capital invested
in the business carried on during the twelve
months p ecediug, and will pay to the Tax
Collect, tn { x thereon, as proyiaed by law,
And to fl the amount of capital S invested,
the amount of cash, or It's equivalent. as
bonds, nutes. or other evidences or securl.
ties of valu- in lace or lieu thereof. or prop
erty, real or persol al. of every kind, which
may be or is used as the representative of
capital or as basis for he transaction If bu-
siness in each ctse respectively, shall be
consider ed and held as said capital
Sec. 4. Upon applying for license and ex-
eeuting pond rs hereinbefOre required,
each merchant or commission merchant be /
fore receiving a licen shall pay TO the City
Tax Col ector the sum of twenty-five dollarr
(s2a); a. when the nerchi mt or commission
Iner liant pays the taxes that may be due
upon his capital as herein provided, he said
sum shall be allowed him as a credit upon,
and shall be Deducted from. the amount OF
the tax s due fr m HIM.
Sec. 8. The ad yalorem tax provided for
herein shall be payable as OFT err taxes upon
property are, and shall be collected in the
tanning the capital invested bJ each merchant
or commission merchant, or eoplTtnership.
which is declared he taxab e. it shall be
the duty Of such merchant, commission mer,
chant or co aartnership at the time required
BY the condition of his bond to report his tax
able csptil. to G,e with the tity Tax Collec
tor atement. uud reath, showing
First All capital invested by such mer
chant, conn sion merchant or eOpartner-
ship in stock of goods. wares or merchan-
disc. whether owned by him. or held or Of
fred for sale by him on commission or con-
signnent
preceding twelve p months in any manner
of trading whereby 20 Il ok of goods, wares
ar beieh ndise is or ha been kept on hand,
unless sub business is otherwise taxed as
priv eye
The statement herein provided for shall be
sworn TO by the person or pc sens ma ing 1t,
or some one of them; but II shall not be con
elusive upon the 9 ~ OF Memphis as TO the
actual smoust of the taxable capital, but 1t
ma be sh wn T. be false. and. in SUCH cator
the Tax collector sHall ascertain. by the best
evidence 10 HIS power. the actual amount OF
the taxable capital Of the merchant. commit
false statement; and, when he. ascertsins
sn' actual amount of capt. II, be shall levy
aud collect the ttxes herein pro. ided for
upon such actual amount. II shall be the
duty Of the Tax Collector to provide the
necessary blank. for tue statements required
by this section, and he shall furnish the same
10 any person desiring TO make such state
Sec. &. That The license provided for in the
second = elton of this ordiban shall be is
sued for the term of twelve II on hs. but shall
be, and come. forfeited in all cases by the
violation of any of the PROVISIONS of this or
dinance. Ana at the end Of the term of each
lice SCI a new one shall be taken out as pro-
vided tor in this ordinance
Sec. Z. That every merchant and copaTt-
neTship who Is engaged in business In the cts
OF Memp is under existing ordinance 3. shall.
within thirty days from the passage Of this
ordinance, make bis report 70 / e City Tax
oleetor and the tfxes that have become
due from him since his last report "a now re-
ouired rdiuance. and hail then surrender
his existing license and re = i've from the City
Besister a licea-e IN accordance with the pro-
yisioHs of this ordinance.
Sec 8. That the bond requi ed BY section
three Of this ordinance shan be forfeited BY
= failure to rebder the statement. under The
ga az therein requI ed, or by rendering al
false statement. or by fai ing TO pay the taxes
assessed. or dus. at the tine Or in the manner
herein provided. and it shall be the day "
the City az Collector TO han0 all such bonds
IS become rfeited 70 the City Attorney, who
shall bring suit up0n the same tor the benefit
of the city. and. in ease If breach OF the
bond ana sucn suit. the city Of Memphis
shall be entitled 20 recover the fan amount of
the pens ~ specified in the bond. and an
Agreement 70 that effect shall be inserted
therein. Ana no recovery on tho bond shall
ia any way effect he rights Of the city Of
Mem phi TO collect the taxes that mas remain
unpaid and one FROM ths nerehant commits
sion merchant or cOpartnerehip making il, or
any other right or remedy the ai NAV have
sgainst him by the provisions Of this ordinance
or otherwise.
Sec g That il shall be q misdemeanor to
violate any Of the conditions Of the bond re-