224 
TAXATION AND REVENUE SYSTEMS—TENNESSEE. 
20,000 to 25,000, $25; under 20,000, $20; sleight of hand, $20 
per day; other exhibitions, $15 per day, $30 per week, $100 
per month; traveling companies (outside taxed theaters), $5 
per day, $25 per week, $100 per month; concerts, $40 per 
annum; moving pictures, in cities of 36,000 or over, $60; less 
than 36,000, $40; magic lanterns, each, per annum, $5; trained- 
animal exhibitions—counties of 50,000 inhabitants or over, $20 
per day; 30,000 to 50,000, $15; less than 30,000, $10. Coal and 
coke dealers—cities of 60,00 inhabitants or over, $40; 20,000 to 
60,000, $30; 6,000 to 20,000, $12.50; less than 6,000, $5. Coal oil 
or petroleum products—cities of 30,000 inhabitants or over (or 
within 5 miles of such cities), $300; 10,000 to 30,000, $200; 5,000 
to 10,000, $150; 2,000 to 5,000, $75; under 2,000, $50. Cobblers— 
in districts of 60,000 or over, $7.50; 20,000 to 60,000, $5. Col 
lection agencies—cities of 20,000 inhabitants or over, $35; less 
than 20,000, $10. Commercial agencies—cities of 20,000 in 
habitants or over, $150; under 20,000, $75; local, $11. Con 
struction companies—foreign, in each county, $100; domestic, 
in each county, $25. Cottonseed-oil mills—plants pressing un 
der 1,000 tons annually, $15; 1,000 to 5,000, $30; 5,000 to 
10,000, $40; 10,000 to 20,000, $60; 20,000 to 30,000, $100; 
30,000 to 50,000, $150; 50,000 to 75,000, $200 ; 75,000 to 100,000, 
$300; over 100,000, $350. Cotton compresses—pressing 1 to 
20,000 bales, per annum, $25; 20,000 to 50,000 bales, per annum, 
$50; 50,000 to 100,000 bales, per annum, $100; 100,000 bales or 
over, per annum, $150. Cotton factors—cities of 20,000 in 
habitants or over, $25; 10,000 to 20.000, $15; 5,000 to 10,000, 
$7.50; less than 5,000, $5. Detective agencies, $100. Dealers 
in oriental wares and novelties, in each county, $100; dealers 
in theater tickets, cities of 40,000 inhabitants or over, $25; 
20,000 to 40,000, $10; 10,000 to 20,000, $5; dealers in soft 
drinks, $3; those selling soft drinks outside corporate limits, 
$2. Distillers of brandy—capacity 5 barrels or over per 
day, $50; less than 5 barrels, $25; distillers of whisky— 
capacity 10 barrels per day or over, $500 ; 5 to 10 barrels 
per day, $300; 2 to 5 barrels per day, $150; 1 to 2 barrels 
per day, $50; less than 1 barrel, $25. Directories—in dis 
tricts of 60,000 inhabitants or over, $50; 20,000 to 60,000, 
$25; 10,000 to 20,000, $10. Dog and pony shows—in counties 
of 50,000 or over, $20; 30,000 to 50,000, $15; less than 30,000, 
$10. Lunch houses and stands—cities of 8,000 inhabitants 
or over, $10; 5,000 to 8,000, $5; under 5,000, $2.50. Elec 
tric light companies—cities of 100,000 inhabitants or over, 
$750; 60,000 to 100,000, $750; 20,000 to 60,000, $500 ; 7,500 to 
20,000, $200; 4,000 to 7,500, $100; 3,000 to 4,000, $50; 2,000 to 
3,000, $30; 1,000 to 2,000, $25. Embalmers, $5. Pressing and 
dyeing establishments, work done by hand, in cities of 60,000 
inhabitants and over, $15; 20,000 to 60,000, $10; less than 
20,000, $5; work done by steam, in cities of 20,000 inhabitants 
or over, $25; 10,000 to 20,000, $12.50; 6,000 to 10,000, $7.50; 
6,000 and under, $2.50. Feather renovators, in each county, $300. 
Buying fees of witnesses or officers of court—counties of 50,000 
inhabitants or over, $100; 20,000 to 50,000, $50; 10,000 to 20,000, 
$25; less than 10,000, $10. Ferries—cities of 10.000 inhabitants 
or over (or within 5 miles), $50; 5,000 to 10,000, $30; 3,000 to 
5,000, $20; less than 3,000, $5; counties more than 5 miles from 
cities, $5. Florists—districts of 60,000 inhabitants, $25; 20,000 
to 60,000, $15; less than 20,000, $7.50. Flying jennies—cities 
of over 30,000 inhabitants, $5 per month; under 30,000, $2.50 
per month each. Fortune tellers, $10. Fruit stands—cities of 
50,000 inhabitants or over, $5; under 50,000, $2.50. Futures 
on exchange—cities of 30,000 inhabitants or over, $500 ; 20,000 
to 30,000, $400; under 20,000, $300. Games—billiard tables, 
pool tables, alleys, shooting galleries, etc.—cities of 20,000 
inhabitants or over, $25; 10,000 to 20,000, $15; under 10,000, 
$10; counties outside of cities, $25; throwing rings and other 
devices, $10. Gas companies—cities of 70,000 inhabitants or 
over, $700 ; 30,000 to 70,000, $350; 20.000 to 30,000, $250; 
10,000 to 20,000, $125; 4,000 to 10,000, $75; under 4.000, $50 
(cities of over 8,000 supplying gas for commercial purposes 
must pay this tax). Hotels—each room for which more than 
$1 per day is charged, 75 cents; less than $1 per day, 50 cents. 
Hucksters—cities of 60,000 inhabitants or over, $5; 20,000 to 
60,000, $3; 6,000 to 20,000, $2; less than 6,000, $1. Ice—cities 
of 35,000 inhabitants or over, $100; 15,000 to 35,000, $75; 
6,000 to 15,000, $50; 2,500 to 6,000, $10; 1,000 to 2,500, $5; 
ice sold from cars, in each county, $50; dealers using wagons, 
per wagon, $5 (tax does not apply to towns under 1,000). 
Intelligence offices, $10; itinerants, physicians, etc., $200 for 
the whole state and to each county as follows: Counties of 
60,000 inhabitants or over, $40; 30,000 to 60,000, $25; less 
than 30,000, $15; cities of 25,000 inhabitants or over, $40; 
5,000 to 25,000, $25; less than 5,000, $15. Junk dealers— 
districts of 50,000 inhabitants, $25; 30,000 to 50,000, $15; 
5,000 to 30,000, $10. Laundries—cities of 20,000 inhabitants 
or over, $50; 5,000 to 20,000, $25; under 5,000, $7.50; under 
1,000 no tax; agents for laundries outside of state, $10. 
Each laundry paying regular tax shall, in addition, pay for 
each substation in districts of more than 20,000 inhabitants, 
each per annum, $20. Lighting companies (other than elec 
tric and gas), lights for streets, railroad and sleeping car com 
panies—cities of 50,000 inhabitants or over, $100; 20,000 to 
50,000, $25; under 20,000, $10. Lightning-rod agents, in each 
county, $100. Liquor dealers (in addition taxed as merchants), 
wholesale, $500; retail—cities of 6,000 or over, $500; less than 
6,000, $500; boats and cars, $500. Livery, sale, and feed stables— 
each stall 50 cents; outside of towns of more than 5,000 and less 
than 5,500 population in counties of more than 24,900 and less 
than 25,000 population, $5. Lunch stands or eating houses— 
districts of 10,000 inhabitants or over, $10; from 15 to 25 
stools, $15; over 25 stools, $20; districts of 5,000 to 10,000, 
with 15 or less stools, $5; 15 to 25 stools, $7.50; over 25 stools, 
$10; in districts less than 5,000 inhabitants, $5. Slot ma 
chines, music boxes, phonographs, etc., nickel-in-the-slot, $10; 
penny-in-the-slot, $2.50. Marriage license, $1. Marble deal 
ers (monuments)—districts of 10,000 inhabitants or over, $25; 
from 2,000 to 10,000 inhabitants, $10. Messenger service, dis 
tricts of 10,000 inhabitants or over, $15. Manufacturers of 
patent medicines—gross sales from $5,000 to $20,000, each $10; 
$20,000 to $60,000, $15; $60,000 to $100,000, $50; $100,000 to 
$150,000, $150; $150,000 to $200,000, $200; $200,000 to $300,000, 
$300; $300,000 to $400,000, $400; $400,000 to $500,000, $500; 
more than $500,000, $1,000. Express and parcel cars—counties 
of over 50,000 inhabitants, $10; under 50,000, $5. Parks (ad 
mission fee), $100. Pawnbrokers (also taxed as merchants) — 
cities of 30,000 inhabitants or over, $200; 8,000 to 30,000, $75; 
6,000 to 8,000, $75; under 6,000, $50; outside cities, $10. Ped 
dlers, on foot, in each county, $10; with horse and vehicle, 
each county, $20; more than one horse, in each county, each 
horse, $20; patent medicine, on foot or horse, in each county, 
$15; horse and wagon, in each county, $20; .school apparatus, 
maps, charts, in each county, $150; horse and vehicle, $300 ; 
each additional horse, $100; coal oil and gasoline, $10. Play 
ing cards—wholesale, $20; retail, $5. Plumbers and gas 
fitters (taxed also as merchants)—cities of 35,000 inhabitants 
or over, $20; 10,000 to 35,000, $15; 5,000 to 10,000, $10; under 
5 000, $5. Railway licenses—incline, fare of more than 50 cents, 
$250; less than 50 cents, $150; less than 25 cents, $100. Dealers 
in ranges and clocks (not required of merchants)—counties of 
35,000 inhabitants or over, $25; 20,000 to 35,000, $20; under 20,- 
000, $15. Real estate dealers—cities of over 50,000 inhabitants, 
$25 ; 35,000 to 50,000, $20 ; 20,000 to 35,000, $15 ; 10,000 to 20,000, 
$10; under10,000, $5; countiesoutsidecities,$5. Restaurantsand 
cafes—cities of 35,000 inhabitants or over, $40; 20,000 to 35,000, 
$30; 10,000 to 20.000, $25; 6,000 to 10,000, $20; 2,000 to 6,000, 
$10; under 2,000, $3; outside cities, $3. Sand, lime, sewer pipe,