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quired by this section shall be mailed to the corporation addressed to its post office address as shown by the records in the office of the Secretary of State. A failure to receive the notice mentioned in this see: tion shall not relieve a corporation of the obligation to pay the annual franchise taxes nor shall it invalidate the assessment of the tax. § 113. It shall be the duty of the officer making the assessment to collect the same. § 114. If the franchise tax assessed in accordance with the provisions of this Act shall not be paid on or before the thirty-first day of July, it shall be deemed to be delinquent, and there shall be added a penalty of five per cent for each month or part of month that the 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 prior 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 record 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 fran: , chise 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 he 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, opt that the Attorney General shall not be required to file a copy of his pleadings. Suits instituted hereunder shall be placed on a sep**te docket and shall stand for hearing upon the call of such docket such times during any term of such court as the judge thereof shall Tsler. § 123. In case the court shall decree a dissolution of such corporation, or shall enjoin a foreign corporation from further transacting osiness 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 constitute full payment for three publications and the certificate of the publisher that such publication was made: Twenty-five cents for each corporation named in the notice, and, in addition thereto, ten dollars. No other costs or charges shall be allowed or paid for any other service performed with relation to such information in equity. § 125. The filing of such report, and the payment of such franchise tax and penalties and legal costs of suit, during the pendency of such information in equity, shall abate such suit. § 126. On the fifteenth day of September of each year, the Secretary of State shall certify to the Attorney General the names of all corporations that have neglected to pay the franchise taxes or have neglected to file the annual report in accordance with the provisions of this Act, together with all facts in relation thereto and it is hereby made the duty of the Attorney General at the earliest practicable moment, in the name of the People of the State of Illinois to institute proceedings for the dissolution of such corporation for failure to pay such fees, or for the abandonment and non-user of charter. The certificate from the Secretary of State to the Attorney General shall be taken and received in all courts and places as prima facie evidence of the facts therein stated. At any time prior to the institution of suit and upon filing an affidavit that the corporation has been continuously in active business and filing of a report in the form of an annual report, required by this Act, and upon the payment of all fees, taxes and penalties due, the Secretary of State shall certify to the Attorney Feneral of the filing of the report and the payment of the fees, taxes and penalties due. § 127. No corporation shall be deemed to be organized or licensed to transact business in this State, its capital stock increased, its charter amended or renewed, its existence extended, merger or consolidation effected, nor shall it issue any stock, stock certificates, bonds, notes or other evidences of indebtedness upon which fees are required by law to be paid, until such fees are fully paid. No papers shall be filed in the office of the Secretary of State in and about the incorporation of any company until the initial and other franchise fees provided by this Act are fully paid, when due. No corporation in default in the payment of franchise taxes shall file any papers in the office of the Secretary of State until such franchise taxes and penalties thereon are fully paid. § 128. No foreign corporation required to pay a franchise tax or fee under the laws of this State shall transact any business in this State or maintain any action at law or suit in equity, unless such corporation shall have paid such franchise tax, or such fees when the same became due and payable. § 129. In addition to all other fees required by law to be paid, the Secretary of State shall collect in advance from corporations subject to a franchise tax, annual franchise taxes as follows: (1) If a corporation is organized, or admitted to do business in this State, or its capital stock increased:
(a) Between March first, 1920, and July first, 1920, a franchise tax for one and one-third year; (b) Between July first of any year (after the year 1919), and September thirtieth of the same year a franchise tax equal to the full lount of the annual franchise tax; (c) Between October first of any year (after the year 1919) and letember thirty-first of the same year a franchise tax equal to threefourths of the annual franchise tax; (d) Between January first of any year and the last day of February of the same year, a franchise tax equal to one-half of the annual Iranchise tax; (c) Between March first of any year (after the year 1920) and June thirtieth of the same year, a franchise tax equal to one and onethird of the annual franchise tax. The word “between” as used in this section shall include both lites specified. § 130. The annual franchise taxes imposed by this Act shall be in addition to any specific licenses or taxes imposed by law upon such orporation for the privilege of carrying on its business, or upon its Tanchise or property.
Miscell AN EOUS.
§ 131. It shall be the duty of each corporation organized under the laws of this State or admitted to do business in this State to file for record in the ostice of the recorder of deeds of the county where its Principal office is located, the following papers: (1) The certificate of organization; (2) The certificate of any amendment of its charter; (3) The certificate of merger or consolidation; (4) The certificate of dissolution; (5) The certificate of authority of a foreign corporation to transart business in this State. Such instruments shall be filed within ten days after the issuance thereof by the Secretary of State and shall be recorded by the recorder of deeds in a book kept for that purpose. § 132. The Secretary of State shall possess and have all necessary lowers, and shall perform all the duties which may be required to properly and efficiently enforce and administer the requirements and provisions of this Act. He may propound such interrogatories to any orporation, domestic or foreign, which he may deem necessary and |roper, for the purpose of ascertaining whether or not such corporation has complied with all the provisions of this Act. Such interrogatories, if directed to an applicant, shall be answered by such applicant, and, if directed to a corporation, shall be answered by the president or vice-president or the secretary or an assistant secretary thereof within such time, not less than ten days after mailing, as shall * fixed by the Secretary of State. All interrogatories must be answered in writing and under oath.
Such interrogatories shall be answered directly and positively and without equivocation or evasion. If the interrogatories relate to an instrument or paper which must be approved by the Secretary of State, the Secretary of State shall not be under the duty of approving such instrument or paper until such interrogatories are answered under oath, and not then if such answers disclose that such instrument or paper is not in conformity with law. If the interrogatories relate to an instrument or paper which must be filed in the office of, but not approved by, the Secretary of State, or to other matters about which the Secretary of State may lawfully interrogate a corporation, and the answers thereto disclose a violation of this Act, then such interrogatories and the answers thereto shall be certified to the Attorney General for such action as he may deem appropriate. § 133. Failure, neglect or refusal to answer interrogatories propounded by the Secretary of State within the time specified in such interrogatories, or within extensions thereof authorized by the Secretary of State, shall in the case of domestic corporations, constitute grounds of forfeiture of charter, and in the case of foreign corporations, authorize the Secretary of State to revoke the authority of such foreign corporation to transact business in this State. § 134. All facts and information obtained by such interrogatories, except insofar as official duty requires the same to be made public, or when such papers are required as evidence in any criminal proceeding or trial in a court of justice, shall not be open to public inspection. § 135. The Secretary of State shall report from time to time to the Attorney General instances of neglect or omission on the part of corporations to comply with the provisions of this Act. § 136. The Secretary of State shall prescribe and furnish all forms necessary for the incorporation of companies, certificates and reports and all other papers required by this Act to be filed in his office. § 137. The term “tangible property” as used in this Act, shall mean corporeal property, such as real estate, machinery, tools, imple: ments, goods, wares and merchandise, and shall not be taken to mean money, deposits in bank, shares of stock, bonds, notes, credits or evidence of an interest in property or evidences of debt. § 138. Any corporation heretofore organized under any special or general law of this State (other than for the purposes of banking, insurance, real estate brokerage, the operation of railroads or the bus. ness of loaning money, except as in this Act specifically provided) shall be entitled to the rights, privileges, immunities and franchises provided by this Act. § 139. Any corporation organized under any general or special Act of this State, doing business as a co-operative association, shal have the benefits of this Act, and be bound thereby on filing with the Secretary of State, a written declaration, signed and sworn to by the president and secretary, under the corporate seal, to the effect that the corporation has by the vote of two-thirds of its shareholders at any regular annual meeting, or any special meeting called for that purpose,