CHAPTER VI. AN ACT to Repeal the 3d Article of the 5th Chapter, Title 5, of the Code of SECTION 1. Be it enacted by the General Assembly of the State of Tennessee, That the 3d Article of the 5th Chapter, Title 5, 2d part of the Code of Tennessee, be and is hereby repealed. SEC. 2. Be it further enacted, That this Act take effect from and after its passage. WILLIAM HEISKELL, Passed May 18, 1865. Speaker of the Senate. CHAPTER VII. AN ACT to establish the Eighth Chancery District of Tennessee. SECTION 1. Be it enacted by the General Assembly of the State of Tennessee, That an Eighth Chancery District be, and is hereby, established in the State of Tennessee, to be composed of the Counties of Sevier, Blount, Monroe, Roane, Knox, Anderson, and McMinn. SEC. 2. Be it further enacted, That the Chancellor elected pursuant to the provisions of this Act, shall hold the Courts in the several Counties composing said District at the times and places in said Counties Chancellor's denow designated by law, and said Chancellor shall have ties. all the powers and emoluments given to other Chancellors of this State; and until a Chancellor shall be appointed or elected for said District, it shall be the duty of the present Chancellor to hold the Courts in said Counties as heretofore. SEC. 3. Be it further enacted, That this Act shall take effect from and after its passage. WILLIAM HEISKELL, Speaker of the House of Representatives. Speaker of the Senate. Passed May 22, 1865. Polls. Property sales. Peddlers. Auctions. CHAPTER VIII. AN ACT to Amend the Revenue Laws of the State. SECTION 1. Be it enacted by the General Assembly of the State of Tennessee, That Section 553 of the Code of Tennessee, be, and the same is hereby amended, so that the following rate of taxation shall be levied and collected, as now provided for by law: on every taxable poll, one dollar; on every hundred dollar's worth of taxable property, twenty-five cents; on sales of land, one cent per acre; on sales of town lots, or parts of town lots, for each lot, or part, five dollars; on sales of merchandize by merchants, two cents on the dollar, on its invoice cost at the place where purchased; unless the tax on the same has once before been paid to the State, in which event, no additional tax will be paid; on sales of merchandize by a peddler, for each county in which he travels, if on foot, twenty dollars, if on horseback, fifty dollars, if in a vehicle, fifty dollars, and for each vehicle, if he uses more than one, fifty dollars; on the regular business of selling at auction any article, the selling of which is not taxable, fifty dollars; in all other cases, the same rate which is imposed on sales of merchandize on commission, on the Merchandizing, regular business of selling goods, wares and merchandize on commission, on the gross amount of sales, public and private, when the amount does not exceed ten thousand dollars, thirty-five dollars; between ten and twenty thousand dollars, sixty dollars; between twenty and thirty thousand dollars, eighty-five dollars; between thirty and forty thousand dollars, one hundred and ten dollars; and in like ratio; on the regular or general business of brokers, one thousand dollars; on granting policies of insurance, by other than companies chartered by the State, twelve hundred and fifty dollars; on the business of banking, by companies operating under the law to authorize and regulate the business of banking, thirty-five cents on each hundred dollars of the capital of each bank; on the business of banking by banks, or asssociations of persons of other States of the Union, three-fourths of one per cent. on the capital stated in the affidavit filed for the license as intended to be used in the sucShaving notes, ceeding twelve months; on discounting securities for money, shaving notes, two cents on every dollar employed, but in no case less than ten dollars; on theatrical exhibitions, if the theatre or place of exhi Brokers. Banking. etc. Confectionery. bition be in a city, five hundred dollars; if in other places, fifty dollars; on exhibiting for profit a circus, Shows. or circus and animal show, feats of activity or strength, if in a city, one hundred dollars for each day and night exhibition, if in any other places than aforesaid, fifty dollars; on keeping a confectionery, icecream saloon, and other places of refreshment, seven and a half per cent. on the capital employed, and the keeper shall take out a license as merchants by law are now required, and shall, in addition to said per centum, pay ten dollars for each privilege; on each petition filed in any court of record for the division. and distribution of estates, five dollars; on each appeal, writ of error, or certiorari from the Circuit or Chancery Court, to the Supreme Court, five Judicial prodollars; on each appeal or certiorari, from before a Justice of the Peace, three dollars and fifty cents; on each presentment, or indictment, three dollars and fifty cents; on each original suit in any of the courts of law or equity in this State, five dollars. ceedings. SEC. 2. Be it further enacted, That the owners of steam, saw and grist mills, erected upon the lands of another, shall pay an annual tax to the State of one Steam mills. hundred dollars. That all persons who set themselves up as lawyers, and propose to practice law in any of the courts of the State, or held within the State, or before any military commission, shall pay an an- Lawyers. nual tax to the State of twenty-five dollars. That all persons who propose so to practice, shall take out a license from the county court clerk of some county, certifying that the tax has been paid. Any person License. proposing to, and practising as aforesaid, failing, or refusing to take out said license, shall pay a double tax, to be recovered before any Circuit Court of the State where motion is made by the Attorney General of any district, upon ten day's notice to said delinquent, either by publication in some newspaper in the State, or in writing. ·SEC. 3. Be it further enacted, That all persons who set themselves up as doctors of medicine, or surgeons, (the term doctor, to include all persons who, for pay, propose to cure diseases, public or private, and the Doctors. term surgeon shall be taken in the general application of the term, and shall include dentists,) shall pay an annualtax to the State of twenty-five dollars; license to be obtained, payment made, and recovery had, as provided for in the second section of this act, governing lawyers. SEC. 4. Be it further enacted, That all persons known as photographers, and dealing in photographic and ambrotype apparatus and material, shall take out a license, and pay the same tax to the State as merchants now pay. And all persons who are or may hereafter set themselves up as artists, for the purpose of taking photographs, ambrotypes, or daguerrean likenesses, if in a city, for each gallery opened, one hundred dolhotograph Ar- lars; at any other place, excepting in the country, twenty-five dollars; if in the country, five dollars; (the term gallery to mean any place where the artist takes pictures;) said tax to be paid to the Clerk of the County where the gallery is opened. Any person opening a gallery as aforesaid without paying the tax, shall be guilty of a misdemeanor, and, on conviction, shall be fined not less than one hundred, nor more than five hundred dollars. lists. Amendment. Counties refusing to assess. SEC. 5. Be it further enacted, That sub-section two of section 691 of the Code of the State be, and is hereby, amended, by striking out the words "twenty-five dollars" and inserting the words "fifty dollars," and by striking out the word "ten" and inserting the word "twenty." SEC. 6. Be it further enacted, That the foregoing tax shall be assessed and collected as is now provided by How collected. law; that any County which refuses or fails to make the assessment and appoint a Tax Collector to collect the taxes due the State within the year 1865, unless the Governor of the State shall be satisfied that the people of the County made honest efforts so to do, and it was impossible for them to comply with this Act, shall pay a double tax; and the Governor shall send an Assessor of his own appointing to said County, with a sufficient posse to levy and collect said double tax; that the Collector so appointed shall seize a sufficiency of the delinquent's personal property to satisfy the taxes and charges, and sell the same in any County of the State where he can get bidders, after giving the notice now required by law. If the delinquent have no personal property of which to make the taxes, then the Collector shall levy on sufficient How collected. real estate to pay the same, and shall return the facts to the nearest County having resumed civil functions; and upon return of a written statement of the facts, the Circuit Court shall, at the second term of the Court, condemn the real estate of the delinquent, or so much thereof as will be of value sufficient to satisfy the taxes and costs. And the Collector shall, af ter giving forty days' notice in writing, posted on the Courthouse door of the County where the land was condemned, as well as in the County where the land is situated, if practicable, sell the same at public outcry, to the highest bidder, in the same manner, and with the same conditions, and upon the same terms, as now provided by law; but this section shall not apply to soldiers belonging to the United States Army, or soldiers that have served in the same and have been honorably discharged, or their widows or minor children. SEC. 7. Be it further enacted, That the 553d section of the Code of Tennessee be so amended as to read as follows: "On keeping a tract for turf-racing, two Race tra ks. hundred dollars; for half-mile tracts, one hundred dollars; for quarter-mile tracts, fifty dollars." SEC. 8. Be it further enacted, That any person of undoubted loyalty residing in a County where the tax has been collected as provided in this Act, shall have Loyal person the privilege of paying his tax at any time before or at the time the Collector comes into the County to collect the double tax provided by this Act. SEC. 9. Be it further enacted, That all Express Companies, doing business in the State of Tennessee, shall take out a license from the Comptroller, and pay over to him one thousand dollars for the privilege of doing business; and in addition, give bond to the Comptroller of five thousand dollars, to account and pay over one-half of one per cent. on their income from their business done in this State. excepted. Express Com Clerk to collect SEC. 10. Be it further enacted, That the tax assessed on lawyers by this Act, shall be collected by the Clerk from lawyers of the County Court of the County where the lawyer resides. Said Clerk shall issue license. SEC. 11. Be it further enacted, That all persons who are engaged in tanning leather as an occupation, shall Tanners. pay into the Treasury of the State twenty-five dollars as a privilege tax. How Revenue SEC. 12. Be it further enacted, That after paying the interest on the State debt proper and current expenses of the State, the sum of eight hundred thousand dollars be applied to Common School purposes, in addi- to be applied. tion to what is now allowed by law for said purposes. That all the laws of the State upon the subject of Taxes, except as altered or repealed by this Act, are still in full force and effect. That the County Courts of this State shall have the power to embrace in the catalogue of subjects of tax- County Courts. ΤΑ |