The Bolivar bulletin. [volume] (Bolivar, Hardeman County, Tenn.) 1865-1888, 1881-04-14
TAXATION.
Rates for State and County, Under the
New Law.


The American yesterday prints the
following synopsis of the revenue la8;
Section LIST of the revenue law pro
vides that there shall be tax of &C
cents on every $1OO worth of taxable
property for the year 1881, and fol
every subsequent year thereafter, &c
cents of which shall be for State pur
poses and 10 rents for school purposes
The section provides that the county
courts shall be authorized to levy al
annual tax on every 800 worth OF
taxable property for general county
purposes, not to exceed the State tax
exclusive Of the tax for public roads
and schools. ..su
The third section provides that mer
chants shall pay an ad valorem tax
upon the capital invested by them o.
80 cents on each 800, a privilege tax
Of 80 cents on each 800, provided
that such privilege tax shall not ia any
case be less than $40, and they shall
pay privilege tax Of 10cents on each
500 of their capital, 50 invested, fol
school purposes.
Section provides the following
rates of taxation; On plumbers and
gas filters keeping stock for sale, as on
merchants annually; on brewers, $500;
artists and photographers in towns and
cities of over 5000 inhabitants, $50;
in towns Of less than 5000 and more
than 1000, $15; in towns of less than
1000 inhabitants, $3.50; on banks and
banking in cities of over 10, 600 iuhabi-
tants, $120; on brokers Except real
estate brokers', $500; on real estate
brokers, So and 1 per cent. on commits
sions from sales and rents, and such
brokers shall file bond with the clerk
of the county court, as required of
merchants; on brokers for commissions
on merchandise, the same rate as
charged other merchants; pawnbrok-
ers, 800; butchers, including all offic-
es and stores for the sale Of meat at re-
tail, in aI towns or cities of over 1000
inhabitants, $50; bagatelle, billiard,
Jenny Lind and pool tables and ten
pin alleys, a privilege tax of $50 for
each table and alley, the tax TO be paid
by every sAloon-keeper or other person
who keeps such table or alley in con
nection with his or her business and
for the use of the public, whether the
same is charged for or not; on circuses
and menageries and on circuses and
menageries combined for exhibition,
for each day and night, or day, or
night, $3.50; on exhibitions for profit,
except circuses, menageries and thea
ters, $3.50 for each day and night, or
for each day or night; on exhibitions
of sleight- ofhand, legerdemain, each
day and night, or day or night, $3.50;
side-shows and other shows and con-
certs, in connection with circuses or
menageries, or circuses and menager-
les shall be taxed separately under
their appropriate heads, provided they
charge a separate or additional entrance
fee; on hacks, carriages and wheel We
hicles, except drays, that ruin for
profit, without reference to the resi-
dence of the owner, SO each, when
drawn by two or more horses; express
wagons and carts Except those of ex-
press companies, which pay a privilege
tax, carts and wagons hauling coal or
pig iron as a regular business, shall
pay, when drawn by one horse, 81 per
annum each: each additional horse, ST.;
omnibus and express wagons, $40
each.
Sample sellers, $40; hucksters to be
taxed as other merchants; dealers in
live stock, $50; lumber dealers rs
other merchants; clsim agents, $50;
each pen in stock yards, SO; each stall
in livery and sale stables, 81; fruit
stands as other merchants; shooting
galleries, $40.
Hotels, taverns and boarding
houses, for each room except two, 81;
restaurants, from $50 to s15, in accor-
dance with the population; eating
houses, so.
Express companies, from 500 to
$500; intelligence Offices, $40; sellers
of patent rights, SO and So; peddlers
of patent medicines, SO, $50 and $50;
peddlers of merchandise, from $40 to
625; wholesale liquor dealers, $3.50
and taxed rs other merchants; retail
liquor dealers, from $3.50 to $500.
Skating Kinks, from SO to s150;
steam ferries, from $25 to $3.50; ped
dlers OF sewing machines, $50; dealers
in securities, 3 cents On each dollar
employed, the privilege tax to be not
less man $50; dealers in stocks and
bonds, other than brokers, the same as