The Appeal. [volume] (Saint Paul, Minn. ;) 1889-19??, 1901-06-08

fore tine lst day or Juiy, 1871. ans
pually thereafter for every such office or
branch office special tax of $50, and
such taxes will be in addition to all other
special taxes imposed by this act. Every
person. association, copartnersaip O., cor
poration proposing to engage in or con-
tinue the business aforesaid shall before
commencing such business, file with the
collector proper deputy collector OF the
district in which it is PFC posed to carry on
such business a notice in writing under
oash and in such form as the commits
sioner Of internal revenue may prescribe,
stating the name Of the person. assecia-
ton. cOpartnership Or corporation intend
ing to engage iii such business, the names
of the members Of any such association
or copartnership. and the names of the
officers of any such corporation. together
with the residences of all the individuals
whose names are thus required and the
place. including street number, where
such business is to be carried on. and it
shall be the duty of the collector OF in
ternal revenue to keep in his office a
book in which shall be recorded COM
Diete copy Of all such notices. and such
hook shall he open to public inspection:
Every person. association. copartpershtp
: or corDoration. conducting or transacting
the business aforesaid shall keep Ttor
cause to be kept just and true books OF
account. wherein shall be plainly and lsg-
IDLY recorded on the day Of the making
OF every such contract, agreement, trade
OF transaction complete and exact
specification thereof, including the date
thereof, the other party thereto and the
quantity, price and the gross amount in
value Of each article or commodity COW
cred or pretended to be covered by each
such contract, agreement. trade or trans
sonahle times and hours be subject to the
inspection Of the collector, deputy col
lector and the inspector of internal rev.
enue Or any duly authorized agent of the
internal revenue department, and every
such person; association, -copartnersnip
OF corporation shall deliver to the other
party to each such contract. agreement,
trade or nsaction at the time Of maxi
ing the same q written memorandum also
containing the complete and exact spe-
c1hcation thereof, above referred to, to
which the proper stamp shall be, before
delivery, affixed. Every person. assoc
.ciation, copartnership or corporation who
shall in his or their behalf or agent
engage in or continue in the business
the notice. herein required, or who shall
fail refuse to keep any such book or
make any return. report or affidavit re-
false. fraudulent f" or partial 1 return. re-
port or affidavit, or shall fail or refuse to
deliver written memorandum as hero
inbefOre required, or shall iE any other
respect violate any Of the provisions of
for the amount Of the tax or taxes herein
prescribed, be deemed guilty. Of a natsde-
shall. FOR each and every offense, pay
ane of not less than $500 nor more tnan
5000, or be imprisoned not less than three
months nor more than two wears or botn,
IN the discretion of the court. All pro-
visions of law now in force relating to
The collection, recovery. and enforcement
IF taxes, fines and penalties, imposed
under the law. concerning internal reve-
nue. and not inconsistent with the proV1s-
Ions of this paragraph, shall extend and
apply to the recovery and enforcement OF
the taxes, fines. and penalties imposed by
this paragraph.
Just how We will sc about the collec-
ton of these taxes is matter not yet
fully determined said Chief Justice
rHemstreet. THAT Is (, bridge we must
cross when we come to it. Just now it
locks like q case of first catch Your
bucket shop. OF course. it is hardly
to be expected that men will voluntarily
admit that they are ged in a -b,lsi-4
ness which is contrary to the state laws
but we have Eler: connected with. tho
internal revenue department who ara
thoroughly: familiar with this branch OF
the brokerage business. ard We do not
anticipate any trouble in finding ont
places if they attempt to continue to do
business without regard to this new act
of congress-"