The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1915-08-27
PUBLIC ACTS
OF TENNESSEE
CONTINUED from Page III

individuals operating hacks, car
riages, or wagons hauling freight or
passengers, and not doing livery,
feed, or sale stable business.)
For each, per annum $1.0O.
This tax shall be taxed only
against persons owning more than
one horse.
Turnplkes.
Each tofY-gate that collects toll in
counties Of $4,000 inhabitants or
over, each, per annum $4,000.
Each toll-gate that collects toll in
counties of. $4,000 inhabitants and
not over $4,000 inhabitants, each, per
annum $4,000.
Each toll-gate that collects toll in
counties of less than 10000 inhabi-
tants, each, per annum $3.50.
Provided, that this shall not be
construed to allow any turnpike COM
Pany to collect more than one fare
for, both ways the same day, unless
the charter of Incorporation provides
for and permits such greater charge.
Provided further, that where they
collect ways, this tax shall apply, but
where they collect one way on the
same day they shall pay one-half Of
the amounts above named.
Any corporation or turnpike COM
pany which increases its tolls for one
way beyond what those now are shall
pay privilege tax for each gate,
per annum $25000.
Undertakes.
In cities, towns or taxing districts
OF $4,000 inhabitants, or over, each,
per annum $4,000.
All persons, firms, corporations,
agents or merchants engaged in the
business of dealing In merchandise
through the method known as trading
stamps or like devices shall pay, per
annum, privilege tax of $4,000.
Provided, that this tax does not ap-
ply to any merchant or manufacturer
who shall issue and place his own
tickets, coupons, or other vouchers In
or with packages of goods sold or
manufactured by him, such tickets or
coupons to be redeemed by such mer-
chant or manufacturer; nor to any
merchant who shall call or give out
with such packages, tickets, coupons,
or vouchers issued and redeemable
only by the manufacturer of the
goods sold.
Provided, the taxes shall be col
lected by the various County Court
Clerks.
Sec. 6. Be it further enacted, That
all foreign insurance companies and
all fidelity and surety corporations,
or companies shall, as hereinafter de-
signated, pay direct to the insurance
C Commissioner the following taxes,
which shall in lieu Of all other privi-
9ege taxes, viz:
Fire Insurance Companies.
Fire and all other Insurance Cor
pOrations or companies of other
States and foreign companies, except
life insurance corporations or COM
panies, shall pay two and one-half
per cent on gross premiums paid by
or for policy holders residing in this
State or on property in this State,
and life insurance corporations or |
companies of other States or foreign |
countries shall pay two and one-haif !
per cent on gross premium receipts J
upon citizens of and residents in this |
State, payable sem-annually- Janu |
airy and July-on sworn returns; and |
life corporations of other States and |
foreign countries ceasing to tran sact |
new business IN this State shall con-
tinue to pay the tax herein provided |
on business in force and until the |
salue be terminated.
Other insurance Companies.
Assessment, life, and Casualty
Companies organized under the laws
Of other States or foreign Countries
shall pay two and one-half per cent