Clearfield Republican. [volume] (Clearfield, Pa.) 1851-1937, 1879-08-20
CIRCULAR FROM THE AUDI
TOR GENERAL.


The following circular is now being
issued from the Department of the
Auditor General
DEAR Sir To the many inquiries
made OF this Department, relative to
the registration of corporations under
section / of the act OF June 7th, 1879,
entitled "an act to provide revenue
by taxation" the following. answer is
made;
First. Blanks for registration under
said act have been prepared; they
have been sent by mail to corpora
tions now on the books of this Depart
ment, and will be furnished to all cor.
porations and limited partnerships on
duplication. The registration is not
attended with any expense.
Second. All Incorporated companies
and institutions organized under the
laws of this Commonwealth or doing
business in this Commonwealth includ-
ing banks, National and State, bank
ing companies, bridge companies, build.
ing and loan associations, canal com
panies, cemetery companies, iron com
panies, improvement companies, insur-
ance companies manufacturing com
panies, mining companies, market
companies, navigation companies, oil
companies, plank road companies rail-
road companies, saving institutions,
telegraph companies, transportation
companies, turnpike road companies,
water companies, and all other incor.
porated companies and institutions,
excepting churches, and limited part
nersbips are required TO register, with
out regard to the nature of their bust.
ness or their taxability. | am aware
this requirement is sweeping, but the
law having made il incumbent on this
Department to ascertain and deter
mine what corporations are taxable,
there seems no way to determine this
but from the registry itself and the act
of registration being attended with
but little troublean no expense to the
corporations, will relieve many.of them
from the payment of the penalty i'm
posed by the act
Third. A new registration of Ill cor.
porations and limited partnerships or
gsnized under the lave of this Com
monwealth, or dong business in this
Commonwealth on the 7th day of June,
1879, is required, without regard to
former registration, and this registry
must be filed on or before tho 7th day
of September, 1879, TO relieve such
companies from a liability to the
penalty.
Fourth. As soon as the business OF
the Department will permit, after the
expiration of the time allowed for
registration, by the act of June 9TH,
1879 (to wit; September Z, 1870 a
list OF registered corporations and
limited partnerships win be published,
and all companies not then registered
and embraced in said list, will be liza
bic TO the penalty OF $500, the collec-
tion Of which as means Of compelling
all corporations and partnerships TO
register, will be strictly enforced.
Fifth. Companies and partnerships
claiming exemption from taxation,
should accompany the registry with a
statement, supported by affidavit, show
ing the nature of their business and
grounds for exemption. As soon as
possible after September 9Th, careful
examination Of the registries will be
made, and those companies which this
Department considers not liable TO
taxation will be 80 notified. Very re-
spectfully your obedicnt servant,
WILLIAM p. ScuELL,
Auditor General.