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Show THE CITIZEN occupation taxes. jKERS does not cover the business by a. broker in branch offices; a special tax is required for each branch office. 19. Every person liable to tax as broker must, during the month of July, or during any subsequent month in which his liability begins, file with the Collector or Deputy Collector of the district in which he is located, a sworn return on Form 732, showing the amount due. Form 732 may be obtained at the Collectors office in Salt Lake City, or at the branch offices in Ogden, Provo, Logan, Price, Richfield and Milford, Utah. Penalty for failure to file return on time incurs a 25 per statement respecting special taxes upon busied occupations is issued by Jas. Person, Collector of Internal Rev the District of Utah : following Act of 1921, der on effective July 1, 1922, ebecame o tax upon brokers coming the Revenue un-foli- wing specifications: fiscal year is from July 1 of The calendar year to June 30, inclu-o- i the following calendar year. The tax is upon the engaging in a business or occupa irrying on of cent additional tax; and if the return is false, 50 per cent additional. Failure to file return or pay the tax also incurs a fine of not more than $1,000,. and wilful refusal incurs a penalty of imprisonment for not more than one year and a fine of not more than and costs of prosecution. 20. The special tax stamps must be kept conspicuously posted in the place of business. Failure to do this incurs a minimum penalty of $10, and wilful failure a penalty of double the amount of the tax. 21. Special tax stamps are not transferable, but are issued in the name of the person, partnership or corporation paying the tax. those persons who have a of their own as distinguished Only nesg e their employer or liable to special tax as It is not necessary that the shall be the sole rg business of a person in order that lia- to tax shall attach. Any person 'in connection with his profession ccupation, makes it a regular part is business to negotiate purchases A ales for others is liable to tax. does incidental iai or negotiation constitute a business. A broker is liabe tol a tax of $50 annum, payable in July, or in the in which he commences busi for the fiscal year. a If a broker is' a member of exchange, produce exchange, id of trade, etc., where produce or thandise is sold, he is liable to an tax of $100 where the seat or membership is over $2,000, itax of $150 where the seat value that of em-ar- $10,-00- 0 Hh stocks do not ordinarily the receiving, or delivering usual rapidity. Whats the matter, Mose? asked his employer. Its dis way, boss, he groaned. Ah see de bigest turtle Ah ever did see wiglin his haid in de mud and Ah took de spade and cracked him on de haid, and boss, Ah done cut off mah big toe. Exchange. contem-t- s of certificates. A bank is a broker when it sells cks drawn by any person or concern it has no property interest, if rhich are engaged in with as to constitute a busi- - h transactions b frequency agent who negotiates the sale money orders for a steam-- I company is a broker when he oc-e- s An PROBATE AND GUARDIAN8HIP NOTICES. foreign t of an independent an employee. status and not person who, under an agree-i- t previously made with dealers, 6es in the business of issuing A . or-mp- ties ker. . those dealers for articles to desiring to purchase, is a The term broker also includes toe who holds himself out as deal-i- n and accepts orders takes them to a bank for execu- receiving substantial remunera-therefoexchange r. t An express business of company engaged in buying or selling for- tooney orders or bills of ex-Jfe for others, is a broker. A estate or business brok-list- s and negotiates sales of toce or merchandise independently Purchases or sales of real estate or ess, is liable for tax as broker. A e commission merchant or merchandise to sell for real receiv-Produc- is a broker. A dealer in securities of a given r the account of an underwriter broker, also is a broker. An auctioneer is a broker when itans k. here auction rooms or other merchandise is sent to bo bn ers1erfi,,n who advances money ou crops which are . placed 1 Joker S on comrasson is k'eAi0000 warehouseman is a when he I 2 of De arranges with aution their product at tobac-6iaer8.- Consult County Cltrk or the Respee tive Signers for Farther Information. on t ( Miss Potts was an old colored ditch digger on the farm of a well known Virginia planter. One morning, after having been at work only a few hours, he was seen approaching the farm house with a peculiar limp and un. bership is over $5,000. A bucket shop broker is one ae the parties who agree to buy or 0 business. Payment of one special tax NOTICE TO CREDITORS. Estate of Harry K. White, alias Henry K. White, deceased, and Mary White, de- - C6L8Gdi will present claims with Creditors to the undersigned at 221 East vouchers City, Fourth South Street, Salt Lake OctoUtah, orf or before the 20tli day of ber, . D. 1922. EDWARD P. LE PROHON, 221 East 4th So. St., Salt Lake City, Utah, Administrator. MeCARTY & McCARTY, Attorneys for Administrator, 213 Felt Bldg., Salt Lake City, Utah. Date of first publication August 19, A. D. 1922. ' NOTICE TO CREDITORS. Estate of Jennie T. Tew, will present, Creditors vouchers to the undersigned Main Street, Salt Lake City, NOTICE NOTICE TO CREDITORS. A. D. 1922. MARY C. GREEN, Administratrix of the Estate of Joseph M. Green, Deceased. CARLSON & CARLSON, Attorneys for Administratrix. Date of first publication August D. 1922. NOTICE TO CREDITORS. A. 19, deceased. claims with at 151 South Utah, on or before the 23rd day of October, A. D. TRACY LOAN & TRUST COMPANY, By II. L. SELLEY, Treasurer. Administrator of the Estate of Jennie T. Tew, Deceased. JAS. R. HAAS, Attorney for Adminis1922. trator. . Date of first publication August 19, A. D. 1922. Estate of William H. Swanson, deCreditors will present claims, with vouchers, to the undersigned ut 8 office of Allen Sanford, Boston Lake Salt Bldg., City, Utah, on or before the 1st day of December, A. D. ceased. NOTICE TO CREDITORS. 404-40- Estate of Sarah E. Far well, deceased. Creditors will present claims with vouchers to the undersiggned at 78 Main Street, Salt Lake City, Utah, on or before the 26th day of October, A. D. 1922. . 1922 FRED E. SMITH, Administrator with .Will Annexed of the Estate of Sarah E. Farwell, Deceased. CLAWSON & ELSMORE, Attorneys for Administrator. Date of first publication August 19, NOTICES NOTICE TO CREDITORS. before the 20th day .of October, A. D. 1922. TRACY LOAN & TRUST COMPANY, By H. L. SELLEY, Treasurer. Executor of the last Will and Testament of Charles J. Skinner, Deceased. CLAWSON & ELSMORE, Attorneys 19, A. NOTICE TO CREDITORS. Estate of Samuel Gerrard, deceased. will present claims with Creditors vouchers to the undersigned at Taylorsville, Utah, on or before the 26th day of October, A. D. 1922. LEONARD GERRARD, Administrator Estate of Samuel Ger- rard, Deceased. C. R. BRADFORD, Attorney for Administrator. Date of first publication August 19, A. D. 1922. NOTICE TO CREDITORS. Estate of Davison H. Ray, deceased. Creditors will present claims with vouchers to the undersigned at our office. New-houBuilding, Salt Lake City, Utah, on or before the seventh (7th) day of December, A. D. 1922. BANKERS TRUST CO. Administrators, with will annexed, of Davison H. Ray, deceased. BOOTH, LEE, BADGER & RICH, Attorneys for Administrator. Date of first publication, August 5, A. D. se 1922. NOTICE TO CREDITORS. Estate of Rachael R. Wertheimer, deceased. Creditors will present claims with vouchers to the undersigned at the office Walker of Stephens & Smith, 1406-0- 9 Bank Building, Salt Lake City, Utah; on or before the 6th day of October, A. D. 1922 LLOYD R. WERTHEIMER, Executor of the last will and testament of Rachael R. Wertheimer, deceased. FRANK B. STEPHENS, Attorney for said estate. Date of first publication, August 5th, A. D. 1922. 9-2 NOTICE TO CREDITORS. Estate of Benjamin M. Auslierman, deceased. Creditors will present claims with vouchers to the undersigned at 18 Buckingham Apartments, 245 East South Temple Street, Salt Lake City, Utah, by delivery to O. II. Brown at said address, on or before the 7th day of October, A. jl). ' 1922 CLARICE E. AUSHERMAN, Executrix of said estate of Benjamin M. Ausherman, deceased. LOUIS KABILL, JR., Evanston, Wyo., and WALTON & WALTON, Attorneys for Administratrix. Date of first publication, August 5, A. D. 1922. 0-2 NOTICE TO CREDITORS. NOTICE TO CREDITORS. Estate of Bert II. Vincint, deceased. will Creditors present claims with vouchers to the undersigned at Sandy, or before the Salt Lake County, Utah, on 1P22. Estate of Joseph S. Lindsay, deceased. Creditors will present claims, with vouch0 Boston ers, to the undersigned at on or before Lake Salt City, Utah, Bldg., the 2nd day of December, A. D. 1922. SAMUEL J. LINDSAY. Administrator of estate of Joseph S'. Lindsay, deceased. F. W. JAMES, Attorney for Administrator. Date of first publication, July 29th, Vincint, Deceased. WILLEY, WILLEY & NELSON, Attorneys for Administratrix. Date of first publication August 19, A. D. 1922. A. D. 1922. 22, TO CREDITORS. Estate of Ernest G. Walter, deceasCreditors will present claims, with vouchers, to the undersigned at 314 Kearns Bldg., Salt Lake City, Utah, on ed. Estate of Charles J. Skinner, deceased. will present claims with Creditors vouchers to the undersigned at 151 South Main Street, Salt Lake City, Utah, on or 409-1- A. D. 1922. A. D. 1922. for Executor. Date of first publication August KATHERINE D. SWANSON. Swanson, deceased. ALLEN T. SANFORD, Attorney for Executrix. Date of first publication, July Executrix of estate of William H. I). 1922. 19th day of October, A. D. MAUD VINCINT, Administratrix of Estate of Bert II. TO CREDITORS. Estate of James Mickelson, deceased. Creditors will present claims with vouchers to the undersigned at No. 419 Judge Bldg., Salt Lake City, Utah, on or before the 13th day of December, A. D. 1922. MILDRED O. MICKELSON, Executrix of estate of James Mickelson. W. I. SNYDER, Attorney for Executrix. Date of first publication, August 12, A. Estate of Joseph M. Green, deceased. will present claims with Creditors vouchers to the undersigned at 310 Kearns Building, Salt Lake City, Utah, on or before the 16th day of December, D. 1922. IDENTIFIED. . IS or before the 25th day of September, BERTHA WALTER. Administratrix of the estate of ErneBt G. Walter, deceased. POWERS, RITER & COWAN, A ttorneys for Administratrix. Date of first publication, July 22, A. D. 1922. A. D. 1922. NOTICE. In the District Court, Probate Division, in and for Salt Lake County, State of Utah. In the matter of the estate of Margaret Erickson Adler, deceased. Notice. The petition of John A. Erickson, praying for the issuance to himself of letters of administration in the estate of Margaret Erickson Adler, deceased, has been set for hearing on Friday, the 1st day of September, A. D. 1922, at two oclock p. m., at the county court house, in the court room of said court in Salt Lake City, Salt Lake County, Utah. Witness, the clerk of said court, with the seal thereof affixed, this 4 th day of August, A. D. 1922. CLARENCE COWAN, Clerk. (Seal.) By L. P. PALMER, Deputy Clerk. WM. H. FOLLAND, Attorney for Petitioner. NOTICE. In the District Court, Probate Division, in and for Salt Lake County, State of Utah. In the matter of the estate of Hiram E. Dunn, deceased. Notice. The petition for approval and settlement of the annual account of the Tracy Loan & Trust Company, Trustee, of the estate of Hiram E. Dunn, deceased, has been set for hearing oh Friday, the 25th day of August, A. D. 1922, at ten o'clock a. m. at the county court house, in the court room of said court, in Salt Lake City, Salt Lake County, Utah. Witness the clerk of said court, with the seal thereof affixed, this 2nd day of August, A. D. 1922. CLARENCE COWAN, Clerk. (Seal.) By L. P. PALMER, Deputy Clerk. STEPHENS & SMITH, Attorneys for Petitioner. NOTICE. In the District Court, Probate Division, in and for Salt Lake County, State of Utah. In the matter of the estate of Mary E. Ferguson, deceased. Notice. The petition of Tracy Loan & Trust Company, praying for the admission to probate of a certain document purporting to be the last will and testament of Mary E. Ferguson, deceased, and for the granting of letters testamentary to Tracy Loan & Trust Company, has been set for hear- ing on Friday, tho 25th day of August, A. at 10 oclock a. m. at the county court house, in the court room of said court, in Salt Lake City, Shit Lake .County, Utah. Witness the clerk of said court with the seal thereof affixed, this 2nd day of Au- D. 1922. gust, A. I). 1922. CLARENCE COWAN. Clerk. (Seal.) L. P. Palmer, Deputy Clerk. By STEPHENS & SMITH, Attorneys for Petitioner. NOTICE. In the Third Judicial District Court. Probate Division, in and' for Salt Luke County, State of Utah. Estate of I Moth Iversen, deceased. Notice. The undersigned 'will sell at private State Land certificate No. 168S6, deslf of the northcribingonethe east quarter of section sixteen, south, range four. township twenty-on- e Billet south-one-ha- |