United States v. Clawson

(directing verdict). This is an indictment under the provisions of the act of March 2, 1901 (31 Stat. 943). This act subjects any persons or corporations engaged in the business of making contracts, agreements, trades or transactions respecting the purchase or sale of provisions, stocks, or bonds, when no actual deliveries are contemplated, but when settlements are to be made ao cording to future market quotations, to the payment of a certain annual tax for each office or place of business; and in addition thereto the act provides as follows:

“Every person, association, co-partnership and…