hundred and fourteen, every person, firm, partnership, or corporation
using the word banker or bank, and every State bank and trust company
in the United States receiving deposits subject to check, or saving
accounts in the usual way, or trust funds shall keep and maintain
identically the same reserves against these respective funds as is
provided for by the provisions of this Act; and any person, firm,
partnership, or corporation using the word banker or bank, and every
State bank and trust company, except mutual savings banks, that fails
to comply with the provisions of this Act shall pay a tax of 10 per
centum to the United States Government on the tenth day of January
in each year upon all the deposits or trust funds against which the
foregoing prescribed reserves have not been kept and maintained.