Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1872-01-04

ANO Va U6SuNy 10 iONGtCO III lnle
State. The returns of the gross
receipts of these companies shall
be made quarterly beginning with
January l, to the various County
Court Clerks, and the taxes shall
then be paid. But upon any rail.
road extending beyond the limits
of the State this tax shall be as
sessed 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 accrued.
And the President, Superinten-
dent, or other head officer of such
company, or the agent of any
company whose principal Office is
in another State, shall on oath
show the amount of gross receipts
for their respective companies, for
the quarters ending on the first
Mondays in January, April, July
and October in each year, and
pay the tax imposed by this sec
ton. Said oath shallbe taken and
subscribed before any officer au-
thorized to administer oaths. and
filed in the Office of the Comp.
troller."
SEC. 9. Be it further enacted,
That section 6 of an act passed
January "a, 1871, to provide rev.
enue 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same is hereby repealed.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 receive in payment
Of the taxes assessed and due
the State, bank notes of the Bank
of Tennessee, denominated and
known as old issue of the bank,
warrants on the State treasury,
gold and silver, United States le-
gal tender notes and National
Bank notes; and that all laws and
parts OF laws in conflict with the
provisions OF this section, direct
ing revenue officers to receive any
thing else for payment Of taxes,
are hereby repealed.
SEC. II. Be it further enacted,
That the act passed March Is,
1868, requiring cattle and stock
dealers to pay q 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 a
tax as other merchants. Moth
ing in this act shall be so construed
as to tax millers.
Sec. 13. Be it further enacted.
That the tax on hacks and omni-
buses shall be eight dollars per
annum OH each.
Sec. IA. Be it further enacted,
That the tax on theaters shall be
500 per quarter; provided, that
section l6 of an act passed March
1, 1869, be amended so as to read
after the words zone hundred and
twenty five dollars" Provided,
that each variety establishment in
a city or town of 10000 inhabi-
tants or less shall be permitted to
take out a license for one month
by paying a privilege tax therefor
of $25. Provided further, that
section II of an act passed March
/, 1869, be amended 30 as to read,
after the words "for each estab-
lishment in cities or towns of
10000 inhabitants or less, shall
be permitted to take out month
ly license by paying privilege
tax therefor of forty-fve dollars. "
Sec. Is. Be it further enacted,
That the privilege tax on plumbers
and gas filters is hereby repealed.
Sec. l6. Be it further enacted,
that all laws of the State in ref.
erence to taxes, except 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.