incorporated companies having no taxable capital stock, but for such purposes the section hereby repealed shall continue in full force and effect.

That so much of the eighth section of the act last aforesaid, as imposes a tax upon the gross receipts of railroad, canal, and transportation companies, be and the same is hereby repealed, said repeal to take effect from and after the first day of July next: Provided, That any company which has been exempt from the tax on tonnage by any special law, shall be liable to pay the tax of three fourths of one per centum upon their gross receipts; and that this act shall not be construed to release any taxes upon gross receipts accruing prior to the first day of July next, nor in any way to effect suits heretofore or hereafter instituted in the name of the Commonwealth for the collection of such taxes, and the penalties and interest attached thereto.

That every company, except banks or savings institutions incorporated under the laws of this Commonwealth, and authorized to issue bonds or other evidences of indebtedness, and which pays interest to its bondholders or other creditors, shall pay to the State Treasurer, for the use of the Commonwealth, semi-annually, on the first days of July and January, in each and every year, beginning with the first day of July, Anno Domini one thousand eight hundred and seventy-three, a tax equal to five per centum upon every dollar of interest paid as aforesaid; and it shall be the duty of any company aforesaid to make semi-annual reports to the Auditor General, under oath, showing the total amount of the indebtedness of said company, and the amount of interest paid to

their bondholders or other creditors.

That the eleventh section of the act approved May first, eighteen hundred and sixty-eight, entitled "An Act to revise, amend, and consolidate the several laws taxing corporations, brokers and bankers," is hereby repealed, said repeal to date from and after the first day of July next, saving, however, to the Commonwealth the right to collect any taxes accruing under said section prior to the date of repeal aforesaid.

ENROLLMENT TAX, AS PER ACT OF MAY 1, 1868.

Hereafter no private act of Assembly hereinafter described and taxed, shall be enrolled in the office of the Secretary of the Commonwealth, or published or have the force and effect of law, until the party asking or requiring the same shall have paid into the Treasury of the Commonwealth the following sums, to wit:

On every act incorporating, or extending or renewing the charter of any bank with a capital not exceeding two hundred thousand dollars, the sum of two hundred dollars.

With a capital over two hundred thousand dollars, and not exceeding four hundred thousand dollars, four hundred dollars.

With a capital over four hundred thousand dollars, and not exceeding six hundred thousand dollars, the sum of five hundred dollars.

With a capital over six hundred thousand dollars, and not exceeding one million dollars, eight hundred dollars.

With a capital over one million dollars, the sum of one thousand dollars.

On every act chartering, or renewing or extending the charter of any savings institution, bank of deposit, or safe deposit company, the sum of one hundred dollars.

On every act incorporating or re-chartering any iron, coal, manufacturing, mining, warehousing, or

oil company, or conferring any of these rights or privileges upon any existing corporation, the sum of two hundred dollars; and in all cases heretofore enumerated, where the chartered privileges are given for a longer period than twenty years, the amounts respectively shall be double the rates above specified.

On every act for the incorporation of any canal, railroad, transportation, telegraph, boom, general express, steam vessel, lumber, or exploring company, or for insurance, except mutual insurance companies, the sum of one hundred dollars; and the like sum on every bill conferring any of these powers or privileges on any existing corporation; and in all cases herein before mentioned, where the same act confers the necessary powers or privileges of two or more of said corporations, the same taxes shall be imposed as if such powers or privileges had been conferred by separate enactments: Provided, That authority to construct a railroad not exceeding ten miles in length, when necessary to the enjoyment of other privileges conferred, shall not subject such act to any additional tax.

On every act for the incorporation of any local express, transfer, ferry, improvement, navigation, land, or market company, the sum of fifty dollars.

On every act for the erection of a new county, the sum of five hundred dollars; but in case the question of the erection of such new county shall be submitted to a popular vote, and decided against the same, said tax shall be refunded by the State Treasurer to the person or persons who shall have paid it.

On every act for divorce from the bonds of matrimony passed on the application of the husband, the

sum of one hundred dollars; if on the application of the wife, the sum of fifty dollars.

On every private act not herein before enumerated or described, except for the incorporation of or relating to churches, colleges, schools, school districts, library associations, pensions, gratuities, soldiers' monuments, cemeteries, private claims not exceeding one hundred dollars, turnpike and plank road companies, agricultural societies, soldiers' homes, hospitals, or other charitable or benevolent associations, the sum of twenty dollars.

On every private act of Assembly heretofore passed or which shall hereafter be passed, and which shall be subject to enrollment tax as herein provided, said tax shall be paid within one year after the approval thereof by the Governor, or his failure to return the same to the Legislature as required by the last clause of the twenty-third section of the first article of the Constitution; and in default of payment as aforesaid, every such enactment shall thereafter be null and void; and the time for paying the enrollment tax upon all acts heretofore passed, upon which the enrollment tax has not been paid, is hereby extended for the period of one year from the passage of this act. All laws and parts of laws heretofore passed upon the subject of enrollment tax, are hereby repealed.