The Columbia herald. [volume] (Columbia, Tenn.) 1850-1873, 1873-05-09


in any manner Of trading in which
there is no stock of Goods, Wares
and Merchandise kept on hand for
sale, and the aggregate Capital, so
reported, shall be deemed the taxa
BILE Capital of such Merchant, and
the report herein required shall be
sworn to by that member of auy Co
partnership or Mercantile firm, who
most is thoroughly acquainted with
such business. The word Capital" as
used in the foregoing sections, shall
be construed so as to mean the larg-
est amount of stock on hand at any
one time in the year where it is offer
ed for sale.
SEC. 8. That the bond herein re-
quired shall be forfeited, by failure
to render the statement, under oath,
required by this act, or by rendering
a false statement, or by failing TO
pay the taxes assessed at the time,
and in the manner required by law;
and it shall be the duty Of the Re-
corder to report all delinquents to
the City Attorney, whose duty it
shall be to bring suit in the proper
court, upon any forfeited bond to re-
cover the penalty thereof
Sec. 10. That the Recorder shall
collect all taxes on Merchants and
privileges as now provided by law.
SIC. IL. Every Auction aud Com
mission Merchant shall pay yearly
license of fifty dollars for the privi-
lege of keeping such Auction and
Commission house, and one half Of
one per cent on his gross sales, pub
lie and private.
SEC. Il. cit further enacted, That
the following privilege tax shall DO
paid annually by each person or firm
who shall exercise such privilege
in said city:
SEC. l. Upon the privilege OF
crying Auction sales, ten dollars.
Sec. 2. Upon the privilege of
doing business as broker twenty
five dollars.
SEC. 3. Upon the privilege of
keeping Coffee House or Restua'
rant, ten dollars.
SEC. 4. Upon the privilege Of man
ufacturing or selling Playing Cards,
ten cents per pack, TO report as other
purchases.
SEC. .. Upon the privilege of re-
failing Spirituous liquors, twenty
five dollars on any purchase of two
hundred and fifty dollars or less, and
ten per cent on all purchases more
than that amount, to be paid in &C
cordance with State laws.
SEC. 6. Upon the privilege OF
Securities for Money or
notes, ten dollars, and one
fourth of one per cent on the amount
of Capital so employed.
SEC. Z. Upon the privilege of
keeping Livery, Sale or Feed sta
BILE, ten dollars per annum, or one
dollar per month, and tax of TWEEN
ty cents on each stall, and the term
Livery, Sale or Feed stable, includes
aii places where horses are kept for
pay, whether generally known as
Stables or Hitch yards, but Hitch
yards shall only pay a license of ten
dollars per annum or one dollar per
month.
Sec. s. Upon the privilege OF nun
ming an Omnibus for pay ten dol
Iars.
Sec. Q. Upon the privilege OF rum
ming Hacks, Carriages, Express wag-
ons, Carts, Drays, or Two or Four
horse Wagons, for pay, five dollars.
md each Hack, Carriage, Dray or
Wagon shall have a number regis
cred in the Office of the Recorder,
md a corresponding number shall DO
placed upon the Vehicle.
Sec. 10. Upon the privilege of
any snow, feats of activi-
y, Sleight of hand, or any other ex-
libitions, or amusements for which
money is taken, except popular lee
ures and exhibitions Of specimeDs
# the arts and sciences and for Char
table purposes, the same y proyid-
ID in regard to theatrical exhibitions,
except for the privilege ofexhibitinga
circus. FER which shall be paid TWEEN
y dollars for each day performance
md ten dollars for each night per-
ormance.
SEC. IL. Upon the privilege of
any Side Show with a
Circus, five dollars for each days per-
or ten dollars for each day
md night performances.
Sec. II. Upon the privilege OF
making Theatrical exhibitions, five
lollars for one exhibition, eight doll
ars for two, ten dollars for three,
welve dollars for four, thirteen and "a
lalf dollars for five and fifteen dol
ars for six exhibitions, and ten dol
airs per week for every week there
.fter.
SEC. Ii. Upon the privilege OF
;eeping a Nine or Ten pin Alley,
wenty.fiv dollars per annum, or
our dollars per month, for less time
han one year.
Sec. II. Upon the privilege of
erecting and Keeping for the purpose
If public amusement Jenny Lind,
Billiard, Pin Pool, or Blgatell table,
ell dollars per annum for each table
lsed, or two dollars per month for
jhorter time than one year.
SEC. 10. Upon the privilege OF
Sewing Machines or selling
hem by sample, fifteen dollars.
SEC. 10. Upon the privilege of
leeping Hotel or Tavern, ten dol
airs, and fifty cents for each room
except three rooms the term Hotel,
,r Tavern, includes such houses as
for pay, transient OF
customers.
SEC. II. Upon the privilege of
lct;pg as Agent in said city Of any
Insurance Company or Companies,
N issuing policies Of insurance,
whether Life or Fire, ten dollars
shall be paid by each travelling or To-
;al agent or firm acting and doing
such business in said city.
SEC. Is. Upon the privilege OF
granting Life or Fire Insurance poll
,ies, twenty-five dollars shall be paid
by each company.
SEC. 10. Upon the privilege of
Dental Surgery, ten dol
lars shall be paid by each individual
Dentist.
SEC. 20. Upon the privilege %
Law, ten dollars shall bO
paid by each individual Lawyer, pro-
Vided, this shall not include those
who are not residents of Maury
County.
SEC. Il. Upon the privilege OF
making Photographs, Melanotypes,
or anyother iikenesses
except Portrait paintings) ten dollars.
SEC. ". Upon the privilege OF
acting as Claim Agent, a tax of ten
dollars shall be paid by such Agent
unless he be licensed Lawyer.
SEC. %. Upon the privilege OF
keeping a Telegraph office, twenty