106 DEPARTMENT OF AGRICULTURE

surance. To provide revenue to cover the benefits and
insurance, certain taxes are imposed.
 Every employer, regardless of the number of his em-
ployees, unless he is in an excluded class, is subject to
one of the taxes imposed by the Social Security Act. And
every employer of eight or more employees, unless he
likewise is in an excluded class, is subject to both of the
taxes imposed by the act.
 The cooperative businessman should also become fa-
miliar with the exemption provisions of the Federal
Revenue Act, for if his business meets the requirements
of the exemption provisions, his cooperative is excused
from the payment not only of the normal income tax,
but also the undistributed profits surtax, the capital-
stock tax, the excess-profits tax, and the stamp tax.
 -(News for Farmer Cooperatives, Nov., 1937)

 The Federal Anti-Trust Law of 1890, better known
as the Sherman Anti-Trust Act, prohibited contracts,
combinations, and conspiracies in restraint of trade in
interstate and foreign commerce. Paragraph 3 reads as
follows:
 Every contract, combination in the form of trust or
otherwise, or conspiracy in restramt of trade or com-
merce in any territory of the United States or of the
District of Columbia, or in restraint of trade between any
such territory and another, or between any such territory
or territories and any State or States or the District of
Columbia, or with foreign nations, or between the Dis-
trict of Columbia and any State or States or foreign na-
tions, is hereby declared to be illegal. Every person who
shall make any such contract or engage in any such com-
bination or conspiracy shall be deemed guilty of a mis-
demeanor, and, on conviction thereof, shall be punished
by fine not exceeding $5,000, or by imprisonment not ex-
ceeding one year, or by both said punishments, in the
discretion of the court.