MR. JUSTICE CLIFFORD delivered the opinion of the court.
Brewers are properly regarded as included within the prohibition that no person, firm, company, or corporation shall be engaged in or carry on any trade, business, or profession until he or they shall have paid a special tax therefor in the manner provided in the act containing that prohibition. 14 Stat. 113; Rev. Stat., sect. 3232.
Persons engaged in business subject to such special tax are required...
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