Brown v. United States

PAGE, Circuit Judge.

[1] The question here is raised by a demurrer to the declaration, which alleges that the plaintiffs are live stock commission merchants in the city of Chicago, dealing in cattle, sheep, and hogs consigned to them, and that the collector of internal revenue at Chicago exacted of them a special tax under paragraph 1, section 1001, Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 5980o), which, in part, reads as follows:

“Brokers shall pay $50. Every person whose business it is tó negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes,…