Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1881-04-16
The Rate of Taxation Under the
New Revenue Law.
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Iashvllle American

new kGeEenue Law
Nashville American.
Section first OF the revenue Law
provides that there shall be a tax D.
40 cents on every Sl00 worth OF tax.
able property for the year 1881, aud
for every subsequent year there
after, 30 cents of which shall be for
state purposes and 10 cents fol
school purposes.
The second section provides that
the County courts shall be author
lied to levy an annual tax on every
SIO0 worth Of taxable property for
general county purposes, not to ex-
ceed the state tax, exclusive Of the
tax for public roads and schools.
The third section provides that
merchants shall pay an ad UolOrenl
tax upon the capital invested by
them Of 80 cents on each 800, a
privilege tax Of 80 cents on each
800, provided that such privilege
tax shall not in any. case be less
than $40, and they shall pay a priv
ilege tax of 10 cents on each 500 OF
their capital 80 invested, for school
purposes.
Section 4 provides the following
rates of taxation: On plumbers and
gas-fitters keeping stock for sale, as
on merchants annually on brew
ers, $500; artists and photographers
in towns and cities of over 5000 in-
habitants, S25; in towns of less than
1900 and more than 1000, SIS; In
towns of less than 200 0inhabitants,
$3.50; on banks and banking in
cities of over 10000 inhabitants,
$125; on brokers Except real estate
brokers), $1,500; on real estate
brokers, 50 and per cent. on cOm-
missions from sales and rents, and
such brokers shall file q bond with
the clerk of the County court, as re-
quired of merchants; on brokers for
commissions on merchandise, the
same rate as charged other mer-
chants; pawnbrokers, 800; butch
ers, including all Offices and stores
for the sale of meat at retail, in all
towns or cities Of over 900 inhabi-
tants, $50: bagatelte, billiards, Jen-
ny 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
or alley in connection with his or
her business ana for the use of the
public, whether the same is charged
for or not; on circuses aud menage-
ries and on circuses and menageries
combined for exhibitions, for each
day and night, or day, or night,
$3.50; on exhibitions for profit, ex-
cept cireuses, menageries and thea
tiers, 81 80 for each day and night,
or for each day, or night on eXhi-
billions of sleight-of-hand, legerde-
main, each day and night, or day,
or night, $3.50; side-shOws and
other shows and concerts in cOnnec-
ton with circuses or menageries
shall be taxed separately under
their appropriate heads, provided
they charge separate or addition
al entrance fee on hacks, carriages
and wheel vehicles, except drays,
that run for profit, without refer
ence to the residence of the owner,
$40 each, when drawn by two or
more horses express wagons and
carts Except those of express conf
panies, which pay 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, 81; omnibuses and express
wagons, $40 each.
Sample sellers, SO; hucksters to
be taxed as other merchants deal
ers in live stock, $50; lumber deal
ers as other merchants I; claim
agents, $50; each pen in stock-yards,
S3; each stall i'm livery and sale
stables, 81 fruit stands rs other
f; shooting galleries, $40.
Hotels, taverns and boarding.
houses, for each room except two,
81; restaurants, from $50 TO SIS, in
accordance with the population
eating houses, $40.
Express companies, from 500 to
200; intelligence offices, $40; sellers
If patent rights, $40 and So; ped
ilers of patent medicines, $40, $40
md $50 /; peddlers of merchandise,
rom $40 to $25 /; wholesale liquor
lealers, $3.50, and taxed as other
merchants. Retail liquor dealers,
rom $3.50 to 5000, i'm accordance
With population.
Skating rinks, from $40 to $50;
team ferries, from $25 to $50; ped
llers of sewing machines, 500; deal
rs in securities, 3 cents on each dol
ar employed, the privilege tax to
e not less than $50; dealers in
tocks and bonds, other than
the same as above thea
ers, from S400 to $40, according to
sleeping eur companies,
Dr each car, $75; telegraph compa-
les, 50 in addition to the privilege
AK; variety shows, $50 per month,
r $500 per annum; race tracks,
rom $75 to $500; cigar stand keep
rs are taxed as merchants light
ing-rod dealers, S10O for state and
for county purposes.
Incomes derived from stocks I'm
which are by their
harters exempt from an al UaLorem
TX, or incomes from any bonds not
xempt from such tax, per cent.