The Morristown gazette. [volume] (Morristown, Tenn.) 1867-1920, 1883-04-25
THE REVKNUB Ia W.


The gist of the act passed March
30, 1888, to provide revenue for the
State of Tennessee and the counties
thereof, is to this effect, that the
State tax on every one hundred dol
lars worth of taxable property shall
be forty cents for the year 1888, and
for every subsequent year thereaf-
ter; thirty cents of which shall be
for State purposes and ten cents for
school purposes That the several
County Courts of this State be and
they are hereby authorized and en-
powered to levy an annual county
tax on every one hundred dollars
worth of taxable property for gen
eral county purposes, not exceeding
the State tax, and exclusive of the
tax for public roads and schools and
interest on county debt. That
merchants shall pay an ad valorem
tax upon the capital invested by
them of forty cents on each one
hundred dollars, a privilege tax of
thirty cents on each one hundred
dollars worth of taxable property.
Provided, that such privilege tax
shall IN no case be less than five
dollars, and they shall pay a privii
ege tax Of ten cents of each one
hundred dollars of their capital SO
invested, for school purposes. That
the rate of taxation on the following
privileges shall be as follows per
annum:
Artists and photographers, 6 to
$50.
Auctioneers, 10 to $50.
Banks and banking, IS to $500.
On brokers for commission or
merchandise the same rate as charg
ed other merchants.
Butchers, 10 to $50; provided no
butchers tax shall be collected in
towns with population Of less than
5000 inhabitants.
Boarding houses, 35cts. to 81 per
room.
Commercial agencies, 100 90.
Eating houses, all public eating
houses except for religious or charl-
table purposes 10 90.
Fruit stands taxed as other mer-
chants
/ Billiard tables, pool tables, flying
jennies, bagatelle tables, Jennie
Lind tables, ten pin alleys, each per
annum, 10 90 to $50 90.
Hotels kept at places for summer
resort taxed as other hotels, to be
paid monthly;- hotels and taverns
each room except two, / 90.
Intelligence office keepers, each
20 90.
/ Lightning rods, dealers in, each
one hundred dollars for State tax
and five dollars in each county il
which they may do business.
! Livery stables, for each stall, 1 90
| Wholesale liquor dealers, $3.50
and taxed as other merchants. Liq
nor dealers (retaiD $50 90 to 200 90
Futures, dealers in, each person
company, firm or corporation deal
ing therein, 1 900 90.
/ Gas companies, 80 90 to 200 90
3. On litigation on each suit in law
or equity cases, including applica
ton for petition, 2 so.
On each indictment or present
ment, 5 90.
On each appeal to the Supreme
Court in criminal cases, if defendan
is unsuccessful, so.
On each appeal to the Supreme
/ Court on writ of error or certiorar
from a Circuit or Chancery Court tx
/ the Supreme Court, 5 90.
On each appeal or certiorari from
Justice of the Peace, 90.
Each case submitted. under The
small offense law, 3 90.
Each case before Mayor or Re
corder's court or before any Police
Court having jurisdiction of offensei
in any taxing district in the State
| l 90.
| Lumber dealers who buy and sci
sawed lumber ad valorem, and priv
ilege tax as other merchants.
| Marriage licenses, each for schoo
purposes, 90.
| Clerks fees as now provided by
law.
/ Peddlers of merchandise, if OF
| foot, in each county, each payable
quarterly, 10 90.
If with a horse or vehicle, in eacf
county, each, payable quarterly
20 90.
/ If with more than one horse, fol
each additional horse, in each coun
| ty, payable quarterly (personS en-
| gagged in gathering produce TO b.
carried to market shall not be con
sidered peddlers, s 90.
| Peddlers of patent medicines ant
nostrums, if on foot or horse, il
each county, each, semi-annually
| 90 90.
4 Restaurants 10 90 to so 90.
Samples, selling, each person sell
ing goods by sample to customers
/ in each county, 10 90.
| Securities, dealers in (other thar
brokers) three cents on each dollar
employed, but in ne instance les
than 20 90.
Stocks and bonds, dealers in 10th
er than brokers) same tax as deal
ers in securities.
Shaving notes, same as stocks ant
bonds.
4 Sewing machines, dealers in, o
persons selling by sample in eacI
lcounty, in counties of over 40,00'
inhabitants, 20 90.
In each county, in counties unde
40, 900 inhabitants, 10 0e.
Merchants selling sewing ma