Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1883-04-12
THE TAX TARIFF
For 1883 Fixed by the County Court
The POOrhoase and PesthOuse
Reports.
A Back TaIeOlleetor and WOrkh0use
Superintendent Elected About
Assessment Petitions.

The County Court was engaged yesterday
with the usual mass Of petitions for the re-
duction OF assessments. Justice Coleman
was Appointed Oh the committee to whom
the Petitions of corporations had been re-
ferred, in plscs of Justice Jones, who de-
cliued to act. The chairman named James
E. Goodlett, II. NJ. smes and Geo. B. Peters,
IT,, 10 act with the Assessment Committee Oh
behalf Of the citizens.
TAX RATE FOR 1885.
The following report was read and adopted:
To the Honorable County Court of Shelby County,
Tenn:
Your committee heretofore appointed 10
recommend a rate of taxation for county
purposes for the year 1888 would respt ctfully
recommend the following, to-wit:
For general county purposes, 80 cents on the
For school tax. 10 cents on the 500.
For MeLnph and Ohio railroad mandamus
coupons, 10 cents on the 500
For turnpike. macAdam aud graded gravel
roads, 10 cents on each Slo0.
ON PRIVILEGES
Merchants shall pay an ad rdIorenr tax upon
the capital invested by them Of 30c on the
500 worth OF taxable property and a
ptivilfg &c tax of Zoe Ga the 800 OF taxable
property, prov, ded that such privilege tax
shall IN no case be less than. $780,. 2 50
Artists and photographers in cities of over
10000 habitants, 81: under 5000 inhao-
itants and over 1000 So: under 100 iuhab-
itants, s. Persons (other than artists and
PHOTOGRAPHERS oil this State) soliciting pic
lures in this county TO be enlarged out
side OF the - 10 90
uctionerIs III ciIies OF over 80 90 iphsbit-
ants, SIS; in cities under 5000 inhsbit-
Banks AID banking in cite: or towns Of "
over 80, 900 Inhabitants 500; in cities or
towns under 1000 inhabiia4t rs 90
On brokers for commission oIfmerchaadise,
the same rates AS charged other merchants.
Butchers, including all offices and stores for
the sale oil fresh meat at retail in cities or
adjacent thereto OF 10000 inhabitants or
over Is 90
each room. soc: in towns less than 10000
Inhabitants each rOOm...-.-....s ...........,. Is
Cotton COMPRISES taxed as other property.
and an additional privilege tax on each
compress Ii 49,; rs 90
prop erty.
County certificates or warrants. dealers in
cities Of over 50 900 inhabitants, $50: in
cities or towns less than 20 OJO inhabitants 20 90
Commercial agences... 100 90
On circuses aud menageries, and circuses
and menageries combined. for exhibitions
for each day and nigh or day or night -. $50 90
On h1oitiOns for profit, except circuses
and mepageries and theaters, for each day
and night, or day or night -. SO
On exhibitions OF sleight ot-hand leserde-
main, each day and night, or day or
Side shows and other shows and concerts in "
connection with circuses and menAgeries
snall be taxed separately under their ap-
propriate heads p divided they charge a
separate or an additional entrance fee
Eatinghouses-Al public eatinghUuses lex
cept for religious or charitable purposes 90
Fruit stands taxed as other n1ercb 'nts
Billiard tables, pool tables, flying jennies,
bagatelle tables Jenny Lind tables, ten
pin alleys, each per annum, in town of
1000 inhabitants and upward, 500; in towns
less than 200 Inhabitants, Sc. And said
tax sha be paid by every saloon keeper
alley in Connection with his or her busi-
ness, and for the of the public,
whether the same is charged for or not
Hotels aud taverns, each room. so
intelligence ofice-keepers e.eh............. 20 90
Lightning-rods, dealers in, each....-........ 90
Livery stable, for each Fttll -...:....-...-. so
Wholesale liquor dealers $50, and taxed
other merchants. Liquor dealers. retail
ing, shall pay as follows: Taxed as other
merchants, and in addition snail pay as
follows At place not city or town,
or IN a city or town of 1000 inhs bitants or
less $50. In city or town of 5000 inhab-
itants or over, $50, and the provisions of
the act shall apply to all druggists.
Gas companies in cities or towns of over 90
On lit gation~on each suit in law or equity
causes including application for petition,
81 so. On each indictment or present.
R fpem JUSTICE Se of pppsai OF ee@ 90
Lumber dealers who buy and sell I'D "a.
Marriage licenses each for school purposes 90
Peddlers OF merchandise, If on foot, each,
payable quarterly, $40 per annum. II with
horse or vehicle, payable quarterly, $50
per annum. II with more than horse, for
each additional horse, payable quarterly,
PeddIer of patent medicines and nostrums,
If on hor.e or foot, semi-annually, $40 If
with horse aud wagon, semi-annually, 500
Pool-selling, each person, company, firm or
corporation engaged therein. 100 90
Plumbers and gas-ftters taxed as merchants
on stock kept for sale.
Race-track, mile or more, 500 per annum;
half-mile, SIS per annum; quarter mile,
Restaurants, in cities of 10000 Inhabitants
or more, S25; in Giles under 1000 inhab-
securiti,s dealers in (other than brokers)
Sc on each 81 emp Dyed, but in no instance
stocks and bonds, dealers in (other than
brokers', same tax as dealers in securities.
Shaving notes. tax same as stocks and bonds.
Sewing machines, dealers in, or persons sell
ing by sample, $40; provided, merchants
selling sewing machines which they
pay tax as other merchants, not to pay
this tax.
Skating rinks each, per annum, in cities of
over 20 0O0 inhabtan ts........ ........... rs 90
Steam ferries when the landings in the
county are at or near towns or cities of
10000 inhabitants or more. ......... so 90
Cigar stands, same as other merchants.
Sale stables each stall......... ............. so
stock. yards each pen $500. -. 80. 5 90
Theaters in cities or towns of 20, COO inhab-
tants or over, the TAX shall be $50 per quar-
ter, 500 per annum. In towns of less
than 1900 Inhabitants, 81 so per quarter, or
$40 per annum. Variety establishments,
$50 per month; semi-annually, $3.50.
Telephone companies, on each telephone. so
Ice company, each person, firm or copora-
ton so 90
Vehicles, if run for profit within the limits
of his county with reference to the resi-
dence of the owner-drays, express way-
- ons and carts-(except those of express
companies which pay privilege tax) carIs
or wagons hauling coal pig iron
regular business, shall pay, when drawn
by horse, each per snnum, soc; when
drawn by more than horse, for each ad-
diional horse. ......... so
On hacks csrris ges and wheeled vehicles
(except drays) that run for profit within
the county, without reference TO the resi-
dence of the owner each when drawn by
or more horses:.--- 90
On omnibuses and express wagons, each
duce are excepted -. -. ..-... .. $780,. 10 90
Water companies, per aunum $50 90
Electric light companies, per snnum.-...... 50 90
sample to consumers per snnun $50 10 90
Futures, dealers in, each person, company,