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ART. I.-STRUCTURE and ORGANIZATION-Continued.
SEC. D. Promotion.

(8) Promoters' powers and liabilities.
(9) Promoters' acts and engagements.
(10) Dummy corporators.

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ART. VII.-CORPORATION AND STATE.

SEC. A. General provisions.

(48) Registered office-Agent.

(49) Books-Inspection.

(50) Receivership.

SEC. B. Repeal or amendment of corporate law.
(51) Provision.

SEC. C. Constitutional provisions.

(52) Creation by general or special act.
(53) State aid.

(54) Holdings of real estate.

(55) Rights and privileges.

(56) Limitations or restrictions.

(57) Trusts and monopolies.

(58) Taxation.

(59) Foreign corporations.

(60) Constitutional amendments.

(61) Full text.

SEC. D. State records of corporations-Reports, and returns.

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ART. XI.-PART I. GENERAL PROPERTY TAX.

SEC. A. Real estate.

(77) Nature.

(78) Application.
(79) Assessment.

(80) Purposes.

SEC. B. Personal property-Tangible and intangible.

(81) Nature.

(82) Application.

(83) Assessment.

(84) Purposes.

SEC. C. Personal property-Tangible only.

(85) Nature.

(86) Application.

(87) Assessment.

(88) Purposes.

SEC. D. Corporate property as represented by stock or shares.

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The important matters of corporate reports and returns received a special supplementary treatment. The several instruments, beginning with the charter or certificate of incorporation, which, under the laws of the State, go to make up what may be termed the State or official record of corporations, domestic or foreign, were set down in order, and, in connection with each document listed, notes in tabulated form

were made showing when and where the same is filed or recorded, and its contents, as required by law. An example of such table follows:

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Statement of real estate.

Certificate of dissolution

Certificate of amendment.

Secretary
of state.

Recorder
of deeds
in coun-
ty where
principal
office is
located.
Secretary
of state
and coun-
ty record-

er.

Recorder
of deeds
and sec-
retary of
state.

Secretary
of state
and re-
corder of
deeds.

Before
proceed-
ing to do
business.

Before
proceed-
ing to do
business.

Annually
before
Dec. 21.

With sec-
retary of
state
within 3
months
after

agreeing
to dis-
solve.

Before
given ef-
fect.

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Copy of statutory
notice for meet-
ing for organi-
zation; copy of
subscription
list; names of
directors; terms
of office.
(Statute cited.)
Copy of all papers
hitherto

filed

with secretary
of state.
(Statute cited.)

Description of all
real estate ac-
quired as secu-
rity for debts,
etc.
(Statute cited.)
Copy of record of
all proceedings;
reciting adop-
tion of resolu-
tion for dissolu-
tion; showing
debts to have
been paid and
assets distrib-
uted.

(Statute cited.)
Nature of change

and certificate
of two-thirds
vote; change of
name; place of
business; ob-
ject; increase
or decrease of
stock; increase
or decrease of
directors; con-
solidation.
(Statute cited.)
Location of prin-
cipal office in
State; names
and residences
of officers and
expiration of
terms of office;
whether pursu-
ing active busi-
ness and kind
of business.
(Statute cited.)

Foreign.

Where
filed.

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A similar treatment was given to the subject of taxation, and a simi[ar table prepared for each State with regard to corporate taxes and tax records. This table is designed to show, in briefest form, the entire scheme of corporate taxation in force in the State, together with the nature, contents, and custody of all records or returns required for purposes of taxation. An example of such table follows:

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9. General remarks: The corporate excess return is made to assessor, who returns it to county clerk, who sends it to State auditor, who lays it before State board of equalization, who thereupon values such corporate excess and certifies same to local tax officers. Telegraph companies are taxed on corporate excess, but return to State auditor.

H. Doc. 165, 58-3

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