FIFTY-SIXTH CONGRESS. Sess. II. Ch. 806. 1901. 943 "Two. Upon each sale, agreement of sale, or agreement to sell any ,O§,‘g*{$p‘;f,;,‘,§f,‘;§',;‘§;‘,Q€ products or merchandise at any exchange, or board of trade, or other changes or boards of similar place, either for present or future delivery, for each one hun- {f$g$y,f§§,_mm° °°` dred do lars in value of said sale or agreement of sale or agreement to sell, one cent, and for each additional one hundred dollars or fractional art thereof in excess of one hundred dollars, one centr Pm- P'°"“°·°· vided, %`hat on every sale or agreement of sale O1' agreement to sell as -—{¤a¤¤¤ra¤<1¤¤¤ of aforesaid there shall be made and delivered by the seller to the buyer sa °` a bill, memorandum, agreement, or other evidence of such sale, agreement of sale, or agreement to sell, to which there shall be ailixed a lawful stamp or stamps in value equal to the amount of the tax on such sale. And every such bill, memorandum, or other evidence of ··‘°¤¤ 0*- sale or agreement to sell shall show the date thereof, the name of the seller, the amount of the sale, and the matter or thing to which it refers; and any person or persons liable to pay the tax as herein pro- —1>¤¤¤1¤Y»¢*>¤- vided, or anyone who acts IH the matter as agent or broker for such person cr persons, who shall make any such sale or agreement of sale, or agreement to sell, or who shall, in pursuance of any such sale, agreement of sale, or agreement to sell, deliver any such products or merchandise without a bill, memorandum, `or other evidence thereof as herein required, or who shall deliver such bill, memorandum, or other evidence of sale, or agreement to sell, without having the proper stamps ailixed thereto, with intent to evade the foregoing provisions, shal be deemed guilty of a misdemeanor, and upon conviction thereof shall ay a fine of not less than five hundred nor more than one thousandp dollars, or be imprisoned not more than six months, or both, at the discretion of the court: Provided, That no bill, memo- €I§V*;§,;1f;>g11;;$a*§·· ex-_ randum, agreement, or other evidence of such sale, or agreement of P ' sale, or agreement to sell, in case of products or merchandise actually delivered to, and while in vessel, boat, or car, and actually in course of transportation, shall be subject to this tax, provided such bill, memorandum, agreement, or other evidence of such sale, or a reement of sale, or agreement to sell shall be accompanied by bilIs of lading or vouchers showing that the said products are actually in course of transportation as aforesaid. _ "Three. From. and after the- first day of April, nineteen hundred Pgggagggtggutacm and one, every person, association, copartnership, or corporation who ’ ` or which shall in his, its, or their own behalf, or as agent, engage in the business of making or offering to make contracts, agreements trades, or transactions respecting the purchase or sale, or purchase and sale, of any grain, provisions, raw or unmanufactured cotton, stock, bonds, or other securities wherein both parties thereto, or such persozf, association, copartnership, or corporation above named, contemplate or intend that such contracts, agreements, trades, or transactions shall be or may be closed, adjusted, or settled according or with reference to the public market quotations of prices made on any board of trade or exchange upon which the commodities or securities referred to in said contracts, agreements, trades, or transactions are dealt in, and without a bona fide transaction on such board of trade or exchange, or wherein both parties, or such person, association, co artnership, or corporation above named, shall contemplate or intendp that such contracts, agreements, trades, or transactions shall be or may be deemed closed or terminated when the public market quotations of prices made on such board of trade or exchange for the articles or securities named in such contracts agreements, trades, or transactions shall reach a certain iigure, and every erson, association, copartnership, and corporation who or which shall in his or its own behalf. or as agent conduct what is commonly known as a "bucket shop" shall pay a stamp —‘°“°k°'>¤h°PS· ·tax of two cents on each one hundred dollars in value or fraction
