Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1901-02-26

Hk40 I0CUXWS III Tx QIIC6 OK the 6ECT8I&"
Of State, or be 50 sent or be delivered to
the attorney of the corporation appointed
pursuant to section twentv-four of chapter
snail make ! mistape IN the sn sma muIieo 81
such tax, the said corporation may, at
the time of paving such AK, file a sworn
certificate of the president. vice president
or secretary of the corporation. showing
such mistake, or showing the actual
amount OF tax due. and in hat event, It
snail be the duty of the Auditor to accept
the amount due as shown by said certif-
cate, unless contrary to the provisions of
this chapter. The amount of such tax
Que to the State. until paid, shall be DEEM
ca a debt or tax due to the State. which
may be recovered against any such cor
of the suit.
That section ninety of hapter thirty
TWO OF the Code be and the same is hereby
follows:
80 Il shall be the duty of the Auditor
May or every year, to publish In some
newspaper of general circulation published
at the capital of the State. a list of all
Such corporations that have failed to pay
the license tax under the provision of this
chapter, which was due on the first day
of May preceding; and any such corpor-
alton may. within sixty days after such
publication or before the first day of Sep
TENDER of that year, pay TO the Auditor
tax payable on the first day of May
preceding and five dollars nj addition. and
an additional one per cent for each month
such failure continues after the first day
Of September, and thereby be relieved
reason of such failure. And the proper
costs of such publication shall be paid
by the Auditor on the approval of the
Board of Public Works. to the parties en-
titled thereto, out of any moneys In the
Treasury not otherwise appropriated; and
such sums as may be necessary from time
to time to pay such costs of publications,
are hereby appropriated. And any such
corporation which shall fall. after such
publication as is mentioned in this section,
and within the time herein mentioned.
to pay the license tax and the penalty
due thereon. shall forfeit its charter and
shall not be entitled to do business under
the authority granted by and under its
certificate of Incorporation. The Auditor
h furnish 10 the Governor and to the
Secretary Of State within thirty days
after the first day of September OF each
wear, a list of all corporations which have
forfeited their charters as aforesaid, and
the said list shall be preserved by the
Secretary Of State in his office: and a
certificate from the Secretary OF state
that the name of any corporation appears
upon any such list shall he deemed prima
facie evidence OF the fact that said cor
poration has failed 10 pay its license tax.
in absence of proof 10 the contrary. The
Governor shall publish a proclamation
containing a list of such corporations for
feiting their charters under this section.
proclaiming such forfeiture. and there
after the charter of such corporation shall
be absolutely void and of no effect: and
"a NV E&RAANaAltiA VI Et30 RiNNAaAAA&hARtA
by the Governor, 1t hall be the duty OF
the Attorney General to institute a suit
or proceeding, in the name of the State
OF West Ntrginia against such corpora
ton; and in any suit or proceeding the
failure of such corporation TO pay any
license tax or penalty due the State shall
be deemed a misuse of its corporate priv
ilese and franchises, and il shall be
deemed as acting without authority OF
Law after such failure to pay such tax
or penalty: and upon proof thereof the
court shall declare said charter forfeited.
And the Attorney General may institute
a suit in equity for the purpose of having
a receiver appointed for such corporation
so falling to pay such tax and penalty.
and to have the assets of such corporation
marshalled and distributed among the
creditors OF the corporation; and In such
case the license tax and penalty due TO
the State shall be a first lien upon all tho
property and assets of such corporation.
But If after any such suit or proceeding
shall be instituted. the said corporation
shall appear therein, and pay the amoun
Of the tax and penalty then due ana
the costs OF such suit or proceeding.
the same shall be dismissed and the cor
p~oration relieved from the effects of such
forfeiture for failure to pay such tax and
penalty. In all such cases the Attorney
General shall be entitled TO a fee OF not
less than twenty-five dollars, which shall
be taxed as a part OF the costs OF the suit
or proceeding. which In no event shall he
paid by the State. 1t shall be the duty
of the clerk of every court of this State
in which any proceedings are had and
hnlcn result IN Ine FORFEITURE OF the Cn1T-
ter OF any corporation issued under the
laws of this state, or result In the dlsSo-
luton or extinction of any such corpora
ton. to notify the Secretary of State OF
such forfeiture, dissolution or extinction.
in which report he shall state the name
of the corporation. the nature of the pro-
oeedings and the date OF the order, decree
or judgment and such other pertinent mat
ter as may be required by the Secretary
of State, and the Secretary of State shall
file and preserve such report in his office.
I and anfir nAfC thA 81 me- In fha tndaXnx
of corporations kept in his office.
If any clerk fail to make such report, he
shall be liable to a fine of not exceeding
That section ninety-one of chapter thir-
ty-two OF the Code be and the same is
hereby amended and re-enacted so as to
read as follows:
Corporations Exempt.
81. Nothing in this chapter shall be
construed as imposing a license tax on
/ corporations chartered strictly for educa-
tional, literary, Agricultural. scientific. re-
ligious or charitable purposes. or upon
charters incorporating cemeteries, or Ma
sonic lodges, Odd Fellows. or other char
liable, fraternal or patriotic societies not
/ Incorporated for profit TO the stockhold-
ers: but the Secretary of State shall re-
quIre reasonable proof as to tho character
Of any such corporation lafmlng Such
exemption from the payment of license
tax.
That section ninety-two OF chapter
thirty-two of the Code be and the same is
J hereby amended and re-enacted so as 70
read as follows:
49, The Secretary OF State shall. within
twenty lays after the close of each month,
make a report TO the Auditor OF the pre-
ceding month, In which he shall set out
| the name of every corporation to when
he issued a certificate OF Incorporation
during the month. as we'll a. the name OF
each corporation to which he Issued =
| certificate under section thirty OF chapter
! hfty-four of the Code, with the amount
Of license tax paid to him by each; also
he shall set out In such report the names
| of all corporations TO which he issued dur.
ing such preceding month certificates or
increase or decrease OF stock, or OF shares
of stock, or Of par value OF shares OF
stock; certificates Of change OF name or
of change OF location of principal onice;
| and a statement of all moneys received by
| him during such preceding month from
the proceeds OF the sale Of books, and
| from tax on State seal and from any
other source whatever and due 70 tho
! State, and pay the same into the treas
! ury. n he fail TO do so, It shall be the
duty Of the Auditor 10 report u failure
10 the Governor.
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