The leader., 1904-08-31
BrOOkhaveh PFIvIIese Tax Ordinance.


DroOkhavsn Privilege TAX Ordinance.
An Ordin ance creating rrivi-
Iege taxes on cerfain industries il
the city Of Brookhaven, Missis-
sippi
Sec. /. Be it ordained BY the
Mayor and Board OF Aldermen Of
the city Of Brookhaven, Miss. !,
that a privilege tax il hereby
created % the following industries
Id the city of Brookhaven, Miss.
Sec. Q. Animals, Exhibition of
trained: On each exhibition Of
trained animals, not being circus
or menagerie, for each day, or
part of day, exhibition for fee
charged or collected, $1,000.
Sec. 3. Billiard Tables: On
each billiard table. jenny lind ia
BILE, pool table, nine or ten pin al
ley, or any similar contriyance
kept for public use, not in a club,
$25. 90.
Sec. 4. Bill Posters: All per-
sons engaged ID posting or tack
ling bills, or other printed matter,
and not regular employees Of any
business taxed herein, $500
Sec. 5. Brokers: On each brok-
er engaged in buying or selling
notes, bonds, or other securities,
$3.50
Sec. 6. Bicycles: On each firm
Tor person where bicycles are kept
| for hire and a fee charged there
for, $500.
Sec. Z. Cane Racks: On each
cane rack, knife rack, artful dodg-
er, ring board, or similar contri-
vance, by whatever name called,
kept or operated for public use,
$25. 90.
Sec. 5. Cigarettes: On each
dealer in cigarettes, cigarette pa
per, in addition to any other priv
ilege tax paid, whether the cigar
lette paper be sold, given away,
ATTACHED to packages, Of tobacco,
or thrown down, or away, or so
placed as to put the parties in pos
session of the same by any arti6ce
or trick, $500.
Sec. 8. Circuses: (see exhibit
tions and side shows1 On each an
| imal show, circus or menagerie,
Tor an exhibition advertised as
such or usually Chased as such,
whether horses be shown in the
ring or not, or whether admission
fee be charged or not, for each
day or part Of days performance,
to be paid before any performance
be given, $685.
Sec. 10. Cotton Broker: On
each cotton broker, firm, or agent
Engaged in buying or selling cot
ton, not licensed as a merchant,
I$12.00.
But this shall not apply to any
broker or buyer who purchases
only from the producer, whether
such purchaser is buyer for him
self or as agent or employee of
another.
Same. On each factor or licensed
merchant who receives cotton for
saleo consignment for which he
charges commission, $12.50.
Sec. IL. Cotton Buyer. On each
person engaged in buying or sell
ing cotton for himself, or as agent
or employee Of another, and not
licensed as merchant, $3.50. :
But this shall not apply to any
broker or buyer who purchased
only from the producer, whether
such purchased is buying for
himself, or as agent and employee
of another, and this tax shall not
apply to clerks or employees in.
and around the office Of one who
has paid the tax, but who never
buys, aids in buying, or solicits
same.
Sec. 10. Cottonsecd Buyers:
On each agent for the purchase of
cotton seed, or cotton seed buyer,
SIS. 90.
A merchant paying a privilege
tax as a merchant who buys cotton.
seed at his place of business shall
not be liable for said tax, nor shall
any employee Of a cotton seed oil
mill. where seed is bought at its
mill or place of business where
such mill is situated in the munic-
ipality.
Sec. Is. Exhibitions: On each
exhibition, concert, or Other per-
Torrance where fee is charged
or collected or any contribution
received for admission and not de-
voted exclusively to religious,
benevolent, or educational pun
poses, not being Otherwise herein
taxed, for each day or part of a
day, $3.50.
This license shall be charged
where the exhibition or concert
takes place upon the streets and
consists of any kind Of sIeight of
hand, minstrel, or other perfor-
nance for the purpose Of attract
ing crowds to whom to vend or
advertise patent medicines on nos
trums, whether an admission fee
be charged Or collected Oh not,
and shall be lii addition to other
taxes, and the tax shall be collect
ed for each performance before
it begins.
Sec. "A. Magic Lanterns: On
each magic lantern exhibition not
IN licensed hall, $3.50.
Sec. IS. Fair or Festival On
each fair or festival, the proceeds