Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1873-04-04

Sec l5. Goods and chAllles sold A.
auction or on commission, one'thlrd o.
the eross amount sold per Apnnin ahA'l
be returned lor taxation, ~ .
Secs. lG, NJ. IL 10, 20, q re enact,
the existing merchants tax law Amos
Sec 9o. Clerks Of Comfy Courts shall
collect an taxes on merchants aud PRIV
ileces 10 liable 10 penalties, etc. pro
vided that. In counties whore n Privilege
Tax Collector is provided by law, susn
Privilege Tax Collector shall collect inc
-. rIIl| rI.n.I uHuINI
Ses. 20. The value OF all notes. dus
bills. negotiable paper, accounts ana
iudrments on solvent parties, or parn.e'
believed 10 be solvent. and all assets, IN
binding cash on hand, or on deposit W
solvent banks, or In the hands OF solvent
nnrties. belonging 20 any person COM
nanv or firm. shall be assessed Tor TAXA
ION from which, however, shall be de-
ducted ali bona lide debts inenrred 10
Conducting the regular business OF such
person, firm. etc. and pertaining 70 .he
same business out OF when arose .pe
notes. due bills. etc., from whieh shen
debts are 10 be deducted.
Sec. "a. Makes an unimportant pro-
vision in regard 10 steam and ferry boats.
Sec % Where inadequate assess
nsnts or none at all have been made, IT
hall be the duty OF any chairman or
iudqe of county court, tax'colleetor OF
sheriff 10 summon the parties and make
proper assessment. and IN case the par
lies are oulpable, TO add 80 per cent =,
Sec. &c. Assessed taxes, penalties ana
costs shall remain lien upon real es.
tate from the 10th OF January each aud
every year, and extend to every part
Sec u. Assessors shall be elected at
the April term of the Quarterly Courtin
1873 and at the January term every
year thereafter-oue assessor 70 eacn
district, and in cities OF over zO,OVO' one
10 each ward. III
SECS. 2s and 20. Each assessor shall
reside in the ward or district for which
he Is appointed. and the Chairman OF the
Copnty Court may fill vacancies.
Sections 80, 81, %, 30, "a, 30 dehnee
.he duties of assessors similar 10 the old
law but recurring particular description
of real estate, and that returns Tor 1919
shall be made by the first Monday IN
,Tune; thereafter on the fourth Monday
of March, and on that day meet and or
Oanize as Boards OF Equalization.
Sec. &c. The boards shall produce as
nearly as possible fair and just equal.
ization of the several assessments OF
property in the county.
Sec. 81. Persons aggrieved by the as
sessments may appear before the board,
which shall have power TO make correc-
tons. yna,
completed its labors each assessor shall
SIGN his book, and make an affidavit 10
its correctness.
Sec 80. Returns shall be made TO
County Court Clerks by the 10Th OF
.Iuna 1878. and thereafter on the hrss
Monday in April next following their
Appointment and then their duties shall
cease.
Sec. 40. Assessors may be fined from
$50 TO $500 for failure TO make above
required returns.
Sec. Al. Special assessment may be
ordered where one fails TO be made.
Sec AZ. Tax books shall be made out
nv Comfy Court Clerks on or before the
first Monday in October, each and every
year.
See. AZ. Clerks shall forward full
and detailed statement to the Comptrol-
Ter on or before the third Monday in Oc-
tober. showing the total amount OF State
tax chargeable upon the tax books and
to be collected.
Sec. A. Clerks failing in the above
forfeit all claims for making out tax
books.
Sec. as. The assessors and clerks
shall receive such compensation not
otherwise provided for as the County
Court may allow; provided, however, the
nav of assessor shall not exceed fifteen
cents for each person having taxable
property listed; and five cents for each
person listed for poll-tax only.
Sec. 46. The occupations and bust
ness transactions that shall be deemed
privileges, and be taxed, and not prr-
sued and done without license, are the
following, viz:
Merchants, commission wholesale
and retail), auctioneers, architects, CT
gar stands, civil engineering, bitches,
plumbers and gas filters, dental sur
geons, lawyers, artists and photogra-
pliers, brewers, banks and banking, bro
kers OF all kinds, butchers, bsgatelle Ia
bles, billiard tables, jenny lind tables,
pool tables, circuses, menageries, exbl-
billions for profit, sleight-ofhand and leg
erdemain, hacks, carriages, drays and
wheeled vehicless run for profit, buck
sters, sample sellers, cattle dealers,
claim agents, horse and mule dealers,
lumber dealers, stock yards, sale stables,
fruit stands, shooting galleries, hotels or
tayerns, express companies, express
wagons and carts, transfer wagons, in
diligence Offices and keepers each, the
business OF insurance, insurance agents,
livery stables, sale stables, omnibuses,
peddlers Of patent rights, peddlers OF
patent medicines and nostrums, peddlers
Of merchandise, pawn brokers, liquor
dealers Wholesale and retaill, skating
Kinks, steam ferries, sewing machines
selling by sampled, dealing in securi-
ties, shaving notes, theaters, telegraphs,
ten pin. alleys, variety establishments,
commission brokers, dealers in stocks
and bonds (other than brokers), dealers
in county certificates or warrants.
Sec. AZ. Assessors shall assess polls;
also the name of each person, firm, etc.,
liable to privilege tax.
Sec. 48 and 40. Re-enacts the poll
tax for school purposes at one dollar, to
be collected by the county Tax Col
lector.
Sec. 50. Abolishes the Office Of Priyi-
lege Tax Collector
See. 81. The Tax Collector shall ad-
vertise when and where he will attend to
receive taxes, and shall receive in dis
charge of the taxes and all other dues to
the State hank notee IF the Rank ofTon-