Show brwn tuesdays daily may 18 A SUIT the cily mercantile adso clation T J hollister Hol llster richards williams as attorneys for ahe brigham city mercantile and turing assoria ton commenced suit today to day in the first district court here against J II ollister united states collector of internal revenue for utah to recover the sum of paid under protest by said association to said II ollister last august as assessment on circulation by virtue of section 19 of the act of congress of feb ath 1875 which is in the following words SEC 19 that every person firm association and every corporation state bank or banking association shall pay a tax of ten per on the amount of their own notes used for circulation now paid out by them the plaintiff is an association of producers arli and mechanics incorporated under the territorial aws its capital is made up mainly by the surplus earnings of the employees who take the products of their own homo industries and the merchandise out of their own store on their wages and leave surplus as accumulated capital the institution had periodical sets with its employees and also with its stockholders and isred orders aa evidence of its indebtedness to them that they might call on the different departments for such articles as they wished in payment e being some thirty different kinds of carried on by the institution ution those orders were never designed aa a circulating medium and indeed could not be used as such because as will be seen they were not only payable in property but boro on their face a notification that they would only be good in the hands of the em and stockholders of the institution ution here is a copy of one of the orders no 1293 CITY mercantile GOOD FOR TWO DOLLARS payable at our retail trade prices in an assortment of home manufactures N B good only to stockholders aud employees of brigham city W L WATKINS secy notwithstanding the government officials have assessed these orders as circulation and the institution has been made to pay the it I having conformed to the law and the regulations of the treasury department has the right to sue the officer who collected the tax when the courts will say whether the assessment ses of the tax was legal or not and if as plaintiff contends the tax was unauthorized by law and illegal judgment goes against the office and the government refunds the mis suit will not stop as we are on the of the tiff short of the supreme court of the united states should the ansti stion be unsuccessful in the territorial courts this association has proved most valuable to its local community not having discharged a single operative during depression in business of tha pait several years but having kept all at work with remunerating wages and now mechanics who had to be aided by the institution are living comfortably in their own homes with considerable stock in the corporation and anre receiving remunerative wages for their services and there h not a pauper or mendicant in the community of come three thousand peo pie this tax however has been a heavy burden upon the institution and has reduced considerably the value of ila stock to the great and injury of an industrious labor ing community whose achievements have been most meritorious |