The Montgomery advertiser., 1903-08-04

and affidavit of said bank was filed with the Secretary of State by the probate judge as required by Section l0SS. cf the Code. The sceftificate of incorp )ration was issued by the Secretary of State. but the corporation fee, $25, was not collected. This bank now owes the State this $25.
 ''on February 23d. 1899. the Birmingham Railway Light and Power Co. was or gan!zed under special charter with a capital stock of $51000. On October 10th. l9l0, this corporation increased Its capital stock from $50,000 to s1,5000O0. and paid Judge Stiles s225 franchise tax on said increase. This increase ip capital stock was not made under the general incorpo- ration laws of the State and the amount paid Is the amount that would have been due under Sect'on l2SS. of the Code, but this company being Incorporated under a special charter had to increase it's cap ital stock as provided in Section l27o. of the Code and pay the additional amount of franchise tax as required by Section 127l. of the Code. which provides as fol- lows:
 "A franchise tax of twenty-five cellars shall be paid on every fifty thousand dol lars increase of capital stock until the capital stock amounts to one million dol lars, The franchise tax for all increase of capital over one million dollars and under five million dollars. shall be five hundred dollars, and for all increase over five million dollars, one thousand lcllars to he paid into the State Treasury
 This company should therefore have paid $725 instead of $225, leaving a balance of $500 due the State.
 There being some question as to the construction of these several sections oi the Code. submitted the question tc Hon. Massey Wilson, Attorney General who. renders the following opinion:
 You desire my opinion as to tht amount of the franchise tax for which tht Birmingham Railway. Light and Power Co.,. corporation created by special Ac' of the Legislature. with a capital of $50 GOO. Is liable for increasing this capital tc $1, 100000 In my opinion the proceedings are governed by Section 127O, and 1271. oi the Code
 "'Under Section 1271, "a corporation which Is created by special Act of the Legislature is liable for the franchise tax required in that section amounting in this instance to $725.
 " The proceeding being before the Pro- bate Judge. he should collect the franchise tax and pay the same Into the State Treasury
 Judge Stiles should therefore have col lected $725 instead of S225. and I am in- formed the matter will be promptly ad- justed and the amount due the State col lecleu ana remltteu me state Irea jurer,
 The Circuit Clerk.
 "I examined the books and accounts of Hon, W. K McAdory. Circuit Clerk, from September 1st. 19O0. the date of the last examination to July 1st. 1903. His books are correctly kept Ail the criminal busi- ness in this court has been transferred to the criminal court. There were no cost or removal bills,
 There have been no solicitors fees since Fall Term 1900. All up to that date had been promptly reported and paid into the State Treasury, except SIPS. collected on a pro rate which MT. MsAdory promptly remitted on his attention being callel thereto.
 Clerk of Criminal Court.
 Tn his report on the Clerk of the Grim inal Court MT. German said: "I examined the books and accounts oi Hon. J. c. Bradley, Clerk or the crlmina Court. from July 1st 1901. the date of tho last examination. to July lst. 1903. His books are correctly kept.
 There were no solicitors fees paid into the State Treasury from this court. His cost bills are correct, He owed the State $293 S0 on removal bills, in cases in which the defendants had been sentenced tc hard labor and which had been recently collected. This S293SO, was remltted tc the State Treasurer on July 9 and 24 19o3.