The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1915-08-27

Each person, firm or corporation
not taxed as merchants, dealing II
sewer pipe, sand, lime or cement il
clties' towns or taxing districts o.
10000 inha bitants or over, each pej
annum $1,000
IN cities, towns or taxing districts
OF less than 10000 inhabitants. each
per annum $1,000.
Security Dealers or Loan Auen+s
IN counties of $4,000 inhabitants o,
over each per annum $4,000.
IN counties of from 10000 to $4,000
inhabitants, each per annum $3.50
In counties of from $4,000 to 10000
inhabitants, each per anum $500.
On loan agents. companies or indi.
viduals loaning money at more than
nifty per cent per annum, provided
that this shall not apply to banks
which have minimum charge for
oAdll lOdnS $zOV.OU.
Provided that nothing in this sec.
ton shall be construed as to make
lawful the lioaning of money at such
rate of interest.
l. Shaving notes, accounts iudg-
ments, including loans of mortgag-
es, is hereby classed and held to be
dealing in secrities.
2. The business Of loaning or ad-
vancing money on salaries, furniture
or household goods or other personal
chattel. as a security whether the Sc.
curity be held by mortgage or sale
is hereby classed and held to be deal.
ing in securities.
Provided that the above tax shall
apply to persons, firms or corporations
making a business of giving bail
bonds. Doing business shall be the re.
ceiving and compensation of making
the bond.
Sewing Machine Companies and Deal.
ers In.
TN lieu of all other taxes. except
merchants privilege and ad valorem
ta1.)
Each company, firm or corporation
selling sewing machines in this state
through agents and every wholesale
and reatil dealer in sewing machines
in this state, either as local agents or
as port OF their merchandise stock, un.
less the manufacturers of such sew
ing machine sold by such merchants
has paid the tax thereby imposed,
shall pay to the comptroller per an
mum $4,000; and upon the payment
OF said tax of $3.50 by any manufac.
turer, it shall be the duty of the comp
troller to notify the various county
mourt clerks of such payment, and
said clerks shall preserve and keep
On file in their offices said notices;
and in addition to the tax herein i'm
posed, each company, firm cd corpor-
alton shall pay to the comptroller
i've ($500) per annum for each agent
Which II employs in the sale of its
machines within this state; but this
AK of five ($5.00) dollars shall not |
apply to merchants of this state who |
larry sewing machines as a part of |
heir stock OF merchandise, and sell
ng at their regular place of business,
Ind not selling by or through agents.
The tax herein imposed shall be
directly to the state comptroller,
whose duty 1t shall be to issue to such
company, firm or corporation a certifi-
ate signed by him in his official ca
acity, showing the payment of such
axes, and which shall be authority
0 said company, firm or corporation
nd its agents to sell sewing ma
hines of such company, firm or cor
Grafton within this state for one
ear.
eO6-S allg oFAN boa awdi$5e gov
No privilege tax for selling sewing
lachines shall be required Of any
Merchant either acting as agent or
arrying as part of his stock sewing
lachines made by any company firm
} corporation that has paid said tax
# s25s.0O
The privilege tax hereby imposed
hall be in lieu Of all other taxes, ex-
ept merchants privileges and ad va
rem tax.
Shoe Shining Pariors.
Each person, firm or corporation
,nducting a shoe shining parlor in F,
ties or towns of more than $4,000
habitants or over, each foot rest
n annum $500.
In cities or towns of 10000 inhabi- 8
nts or not more than $4,000, each a
OF rest, per annum $1.00. I
In cities or towns of less than &c..
0 inhabitants, each foot rest, per n
mum SOC. n
Space for one person shall be con-