Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-03-18

hill to be entitled an act to provide revenue
for the State, and to reduce the burdens
thereof.
SECrIoN1. Be it enacted By the ge9aer-
alasseno6ly ofthe State Of Tennessee, That
the State tax upon over one hundred dol
lars's worth of property upon which
taxes by law are assessed for State pur-
poses, shall be thirty cents.
Sec. 2. Be 1T further enacted, That
privilege or license taxes hereafter to be
assessed. and collected by law on the
various occupation and privileges here
inafter named shall be as follows: Mer-
chants, wholesale ana retail, shall pay
per annum fifteen cents privilege tax on
the one hundred dollars Of capital in
vested in business, in addition to thirty
cents adUdLOTenl tax as assessed on other
property, and the word capital in this
act is construed to mean the cash value
of the largest stock of goods held on
hand any one day in the year, provided
that a reduction of One-third shall be
made from goods bought on a credit and
remaining unpaid for at the day the tax
falls due. And no county or municipal
government shall have power to levy
higher tax than herein named, unless
for special purposes. Brewers, per an
mum, $75; butchers, per annum, So;
meat-stores, per annum, So; billiard,
bagatelle, pool and jenny-lind tables,
each, per annum, $40; circuses and me-
nageries, each or unitedly, including
eide shows, per day and night in the
county, or in towns of one thousand
Inhabitants or less, $40, and for each ad-
ditional one thousand inhabitants an
additional tax of 81; exhibitions for
profit, other than circuses or menage-
Ties, per day, S.; negro minstrel per-
fOrmance, not in licensed theater, per
day and night, SO; each twO-hOrse
hack or carriage run for pay, per an
mum, $5; each twO-horse wagon or omni-
bus run for pay, per annum, S.; cattle
dealers, each, per annum, and the
license shall not be transferable, S.;
horse and mule dealers, license not
transferable, per annum, So; Intelligence
office. keepers, per annum, $40; foreign
fire insurance companies, In lieu Of all
other taxes to the State, one and one
half per cent. on gross premiums; home
fire insurance companies, one and one
half per cent. on gross premiums;
foreign life insurance companies, one
and one-helf per cent. on gross
premiums; home life insurance
companies, one and one-half per
cent. on gross premiums, all payable to
the comptroller under the regulations
now required by law; insurance agents
per annum, $25; livery and sale stables,
per annum, $40. Peddlers of any kind of
goods, wares, merchandise, or patent
medicines, as follows: On foot, per an
mum, $40; on horseback, or with vehicle
and one or more horses, per annum,
$50, but a license may be Issued
quarterly, provided that the clerk
may be entitled to fee of no more than
fifty cents for issuing such quarterly lie
cense; retail liquor dealers in the cCun-
try, or in towns of not more than one
thousand inhabitants, $40, and for each
additional one thousand inhabitants an
additional tax of 81; prOUidedp that in
no case shall the tax exceed SIS per an
mum, or the retail dealer be required to
pay merchants tax in addition to the
license tax on the goods and fixtures
used in the business. The license may
be granted quarterly at the same rate up
on application /, but in such case the clerk
issuing shall only be allowed fifty cents
where one dollar is now allowed on each
bond filed and license issued. Any per-
son selling in less quantities than quart
shall be deemed retail dealer, and take
except druggists, who may sell as mer-
chants for medical purposes upon certifi-
cate or prescription Of a physician.
Pawn brokers, per annum, $75;
each sleeping-car, $2 for each
sleeping berth, payable to the comptrOl-
Ter, who shall be entitled to fee of So
for issuing the license on each sleeping
car; express companies, payable to the
comptroller, s.; telegraph companies,
S.; ten-pin alleys, per annum, $40; va
riety establishments, per annum, $50,
or quarterly at the rate of $50 per quar-
ter; theaters, per annum, $50; theaters,
quarterly, $40; provided, that musical
societies or organizations may give pub
lie entertainments for their own benefit,
or for educational, religious and chari-
table purposes, without paying any tax
or procuring license. The unsuccessful
party in every litigation in the courts,
and all parties taxed with the costs in
prosecutions, by presentment or indict-
ment, shall pay to the State a specific
| tax Of 50 in courts of record, and a tax
! Of One-hah of one per cent. shall be col
lected on all judgments obtained before
| justice OF the peace on all sums over
| $50, which shall be paid over by the
! Justice of the peace to the county court
clerk on or by the first Tuesday in jan
uary, March, July and October; and in
all cases of misdemeanor before Just
ice Of the peace a State tax Of 81 shall
be collected as other costs, and likewise
turned over TO the county court clerk.
Sec. 8. Be it further enacted, That
merchants shall pay their ddvaloTen1
and privilege tax as now required by
law at the end of twelve months from
commencing business and giving TIE
bond now required, or sooner on quit
ting business, or if any change occurs il
the firm by death of a member, or the
admission of new partner, or mem
Der going cut, in which case a settle
ment shall be made for the proportion
OF q year the business has been contin
ued, and the succeeding firm shall TAX
out license and give bond as new be
ginneIs.
Sec. 4. Be it further enacted, Ths
where privilege tax on any occupation
has been once paid to the State, tn
license can be used by the party to whom