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(5) For filing certificate of extension of corporate existence or merger or consolidation of corporations he shall charge the same fees as required for the organization of a new corporation;

(6) For issuing amended certificate of incorporation before completing the organization of a corporation, twenty dollars;

(7) For filing statement regarding issuing of stock subsequent to original organization, one dollar.

§ 98. The Secretary of State shall not file any paper relating to corporations or issue any papers relative thereto until the fees provided by this Act for such service are paid to him.

$99. When a public utility corporation shall renew its charter or extend the term of its existence the Secretary of State shall charge and collect the same fees as provided in this Act in the case of a new company.

§ 100. The Secretary of State shall be entitled to demand and collect five dollars at the time of any service of process on him as attorney for service of a foreign corporation, which may be recovered by the plaintiff as a part of his taxable costs, if he prevails in his suit.

$101. Each foreign corporation for pecuniary profit, other than an insurance company or building and loan company, in addition to the annual franchise fees and taxes hereinafter provided, shall pay to the Secretary of State for its certificate of authority to do business in Illinois the same fees provided by this Act to be paid by a similar corporation incorporated under the laws of this State. Each foreign corporation heretofore or hereafter admitted to do business in this State shall also pay for increases in the amount of capital stock represented in Illinois, for extensions of existence, consolidations, mergers, and for filing amendments the same fees required to be paid by corporations organized under the laws of this State. All such fees shall be based upon the proportion of its authorized capital stock represented by business transacted and tangible property located in Illinois. Wheneven it shall appear that the amount of capital stock represented in Ilinois is greater than the amount theretofore paid upon by any foreign corporation, such corporation, before it shall continue to transact business in Illinois, shall pay to the Secretary of State upon such excess the same fees that a domestic corporation must pay upon an increase in capital stock equal to the amount of such excess.

If a foreign corporation has a capital stock of no par value, its shares, for the purpose of estimating the amount of fees and taxes to be paid hereunder, shall be considered to be of the par value of one hundred dollars per share.

§ 102. Each corporation including railroads, domestic and foreign, other than homestead 2ssociations, building and loan associations, barks, religious corporations, insurance companies, and corporations not for pecuniary profit, shall make a report in writing to the Secretary of State between the first day of February and the first day of March of each year for the calendar year ending December 31st, preceding, on forms to be prescribed and furnished by the Secretary of State. If the corporation keeps its accounts on the basis of a fiscal year not

identical with the calendar year, it shall make such report for the fiscal year next preceding February first of the year in which such report is made. Such report shall give the address of the corporation, officers and directors in this State by street and number. Such annual report shall also disclose such facts as necessary to enable the Secretary of State to ascertain the proportion of its capital stock represented by business transacted and tangible property located in this State and such other information as may be necessary or appropriate in order to assess the annual license fee or franchise tax. Such report shall be verified by the oath of the president, vice-president, secretary or assistant secretary of the corporation, but in case the corporation is in the hands of an assignee, receiver, or trustee, then such report shall be signed and verified by such assignee, receiver or trustee.

The Secretary of State shall on or before the 15th day of January of each year forward to each corporation of record in his office a copy of the forms to be used in making the report specified in this Act, but the failure to send or to receive such forms shall not relieve the corporation from the duty of making such report.

The Secretary of State shall publish on or before September first of each year a list of corporations making an annual report, and shall furnish a copy thereof to each recorder of deeds.

§ 103. The Secretary of State may require at any time further or supplemental reports verified as herein prescribed, which shall contain data and information upon matters relating to such reports.

§ 101. It shall be unlawful for the Secretary of State to accept or file an annual report of any corporation after the first day of March of any year without first collecting from such corporation a fee of twenty dollars, which shall be in addition to all other fees or taxes prescribed by this Act. In addition thereto such corporation shall be liable to the penalties hereinafter prescribed.

$105. Each corporation for profit, including railroads, except insurance companies, heretofore or hereafter organized under the laws of this State or admitted to do business in this State, and required by this Act to make an annual report, shall pay an annual license fee or franchise tax to the Secretary of State of five cents on each one hundred dollars of the proportion of its authorized capital stock represented by business transacted and property located in this State, but in no event shall the amount of such license fee or franchise tax be less than ten dollars for any year.

§ 106. In ascertaining the amount of the authorized capital stock represented by business transacted and property located in this State, the sum of the business of any foreign or domestic corporation transacted in this State and the total tangible property of such corporation located within this State shall be divided by the sum of the total business of the corporation, and the total tangible property of the corpora

tion wherever situated.

The license fee or franchise tax required to be paid by telegraph, telephone, cable, railroad and pipe line companies shall be computed by averaging the per cent obtained, as required above, with the per cent

tained by dividing the length of such line of telegraph, telephone, able, railroad or pipe line companies actually located in this State by the total length of line of such telegraph, telephone, cable, railroad and pipe line company.

§ 107. In case it appears from the annual report that the corporation has no tangible property located in this State, and is transacting Lo business in this State, the following fees shall be paid annually to

Secretary of State as an annual franchise tax: All such corporatons having a capital stock of $50,000 or less shall pay an annual fee of $10; corporations having a capital stock of more than $50,000 but Hot exceeding $200,000 shall pay an annual fee of $15; corporations having a capital stock of more than $200,000 but not exceeding $500,000 shall pay an annual fee of $20; corporations having a capital stock of more than $500,000 but not exceeding $1,000,000 shall pay a fee of $50; Corporations having a capital stock of more than $1,000,000 but not Aceeding $10,000,000 shall pay a fee of $200; and all corporations having a capital stock in excess of $10,000,000 shall pay an annual fee of $1,000.

In the event that the corporation has stock of no par value, its shares, for the purpose of fixing such fee, shall be considered to be of the par value of $100 per share.

$ 108. The franchise tax herein provided to be paid shall be due and payable on the first day of July of each year and shall be the franchise tax for the year commencing on the first day of July in which it is due and ending on the thirtieth day of June next thereafter.

$109. The Secretary of State shall, from the annual report filed, assess a tax at the rates herein prescribed against each corporation required herein to make an annual report.

$110. If any corporation fails or refuses, to file its annual report within the time required by this Act, the Secretary of State shall assess a franchise tax against such corporation, based upon the best possible available information, adding to such assessment a penalty of ten per cent upon such assessment. In the notice sent to such corporation, the assessment and the penalty shall be separately stated.

$111. The Secretary of State shall have power to hear and determine objections to any assessment, and, after hearing, to change or modify any assessment.

$112. Between the first day of February and the fifteenth day of May, of each year, the Secretary of State shall mail a notice in writing to each corporation against which a tax is assessed, notifying such Corporation of the amount of the franchise tax assessed against it for the year next ensuing, commencing on July first, and the amount, if any, found by the Secretary of State from the annual report to be due upon an increase of capital stock of a foreign corporation represented in this State, and that objections, if any, to such assessment will be heard by the officer making such assessment, on a day stated therein, not later than the twenty-fifth day of June. Such notice shall further state that the tax therein assessed is payable to the officer making the assessment on July first after the date of the notice. The notice re

quired by this section shall be mailed to the corporation addressed its post office address as shown by the records in the office of the Se retary of State. A failure to receive the notice mentioned in this se tion shall not relieve a corporation of the obligation to pay the annua franchise taxes nor shall it invalidate the assessment of the tax.

§ 113. It shall be the duty of the officer making the assessmen to collect the same.

§ 114. If the franchise tax assessed in accordance with the pro visions of this Act shall not be paid on or before the thirty-first da of July, it shall be deemed to be delinquent, and there shall be adde a penalty of five per cent for each month or part of month that th same is delinquent, commencing with the month of August.

§ 115. The franchise taxes assessed under this Act, together with penalties, interest and cost that shall accrue thereon, shall be a prio and first lien on the real and personal property of the corporation from and including the first day of July of the year when such franchise taxes should have been paid until the same have been paid.

The Secretary of State shall make and keep in his office a showing the name of each corporation against which a franchise tax has been assessed, the amount assessed against each corporation, together with penalties and costs, if any, and the date when paid, and a notation of any and all proceedings taken for the collection of the franchise tax.

§ 116. In case any corporation shall fail, refuse or neglect to pay the franchise tax assessed against it on or before the thirty-first day of July, the Secretary of State shall issue a warrant, under his hand and official seal, directed to the sheriff of any county in the State, commanding him to collect and return such franchise tax and penalties. It shall be the duty of the sheriff receiving such warrant to levy upon and sell the personal property of such corporation to satisfy such franchise tax and penalties, together with the legal costs and charges of such sheriff. Upon the receipt of such warrant the sheriff shall proceed upon the same in all respects, with like effect, and in the same manner as prescribed by law in respect to executions issued against property upon judgments of courts of record, and shall be entitled to the same fees for the execution of the warrant, to be collected in the

same manner.

§ 117. The Secretary of State, through the Attorney General, may, at any time on or after the first day of August of the year in which the franchise tax is due and payable, institute an action of debt, in the name of the People of the State of Illinois, in any court of competent jurisdiction, for the recovery of the amount of such taxes and penalties due and prosecute the same to final judgment.

§ 118. In case any corporation, required herein to pay a franchise tax, shall fail, neglect or refuse to file its annual report, as required by this Act, or shall fail, neglect or refuse to pay the franchise tax assessed against it on or before the thirty-first day of July of the year in which such franchise tax becomes due and payable, the Attorney General shall file an information in equity against such corporation, either in the Circuit Court of Sangamon County or in the Circuit Court of

such other county in the State as to the Attorney General may seem best for the dissolution of a domestic corporation for abandonment and non-user of its charter.

§ 119. Upon the filing of such information in equity summons shall issue, directed to the sheriff of the county in which the principal office in this State, as shown by the records in the office of the Secretary of State is located, which summons shall be served by delivering a copy thereof to the president of such corporation, if he can be found. in such county, and, if he cannot be found therein, then by leaving such copy with the clerk, secretary, superintendent, or other agent of such corporation.

$ 120. In case the sheriff shall make return thereon that such president, clerk, secretary, superintendent or other agent of such corporation cannot be found in his county, then the Attorney General shall cause publication to be made in some newspaper printed in the county where the principal office in this State of such corporation is located (as shown by the records in the office of the Secretary of State), containing a notice of the pendency of such suit, the names of the parties thereto, the title of the court and the time and place of the return of the summons. The Attorney General shall incorporate in one publication and notice the names of all corporations against which information in equity are filed to the same term of court. The Attorney General shall also, within ten days of the first publication of such notice, send a copy thereof by mail, addressed to the corporation at its principal office in this State, as shown by the records in the office of the Secretary of State, and his certificate to that effect shall be evidence.

§ 121. The notice herein required may begin at any time after the return of the sheriff is filed, and shall be published at least once each week for three successive weeks and no default shall be taken against any defendant not served with summons, and not appearing, until thirty days shall have intervened between the date of the first publication and the first day of the term of court at which such default or proceeding is proposed to be taken.

$122. The practice shall be the same as in cases in chancery, except that the Attorney General shall not be required to file a copy of his pleadings. Suits instituted hereunder shall be placed on a separate docket and shall stand for hearing upon the call of such docket. at such times during any term of such court as the judge thereof shall order.

§ 123. In case the court shall decree a dissolution of such corporation, or shall enjoin a foreign corporation from further transacting business in this State, the clerk shall certify such fact to the Secretary of State. Upon the filing of such certificate such dissolution shall be complete.

$124. The cost of the publication necessary to procure service of notice on a corporation shall, unless the decree is against the defendant. and unless such cost can be collected of the defendant, be paid by the State. Such costs of publication shall be as follows and shall

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