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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 hereinbefore 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 exceed. ing one hundred dollars, turnpike and plank road companies, agricultural societies, soldiers' homes, hospitals, or other charitable or benevolent associations, the sums of twenty dollars.
On every private act of Assembly heretofore passed or which shall hereafter be passed, and which shall be subject to enrolment 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 enrolment tax upon all acts heretofore passed, upon which the enrolment 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 enrolment tax, are hereby repealed. TAX ON CORPORATIONS.
Section 15 of An Act approved the first day of May, A. D. 1858.
That hereafter every company incorporated by or under any general or special law of this Commonwealth, except railroad, canal, turnpike, bridge or cemetery companies, and companies incorporated for literary, charitable or religious purposes, shall pay to the State Treasurer, for the use of the Commonwealth, a bonus of one-quarter of one per centum upon the amount of capital stock which said company is authorized to have, in two equal instalments, and a like bonus upon any subsequent increase thereof. The first instalment shall be due and payable upon the incorporation of said company, or upon the increase of the capital thereof, and the second instalment one year thereafter. And no company, as aforesaid, shall have or exercise any corporate powers until the first instalment of said bonus is paid ; and the Governor shall not issue letters patent to any company until he is satisfied that the first instalment of the said bonus has been paid to the State Treasurer; and no company, incorporated by any special act of Assembly, shall go iuto operation, or exercise any corporate powers or privileges, nor shall said act be enrolled among the laws of the State, urt I said first instalınent of bonus has been paid as aforesaid.
Hon. BENJAMIN HARRIS BREWSTER,
Attorney General : DEAR SIR: I desire your opinion, for the guidance of this Department, on the following question,
Does the 15th section of the act approved ist May, 1868, entitled “ An Act to amend and consolidate the several laws taxing corporations, brokers and bankers,” (pamphlet laws, 1868, page 113,) apply to bills approved before May 1, 1868 ? It is contended by some that the latter clause of the section includes all corporations not organized or in operation at that date. Very respectfully yours,
Hon. F. JORDAN,
Secretary of the Commonwealth : DEAR SIR :-In reply to your inquiry, contained in your letter of 5th February, 1869, I answer as follows: That the latter clause of the 15th section of the act approved May 1st, 1868, entitled “An Act to amend and consolidate the several laws taxing corporations, brokers and bankers,” (Ph. L., 1868, page 113,) does apply to bills approved before May 1st, 1868, and includes all corporations not organized and in operation at that date.
:Very respectfully, BENJAMIN HARRIS BREWSTER,
Attorney General, TAX LAW.
Relating to the revenues of the Commonwealth and Taxes on
Corporations. All laws, or parts of laws, now in force in this Commonwealth, under and by virtue of which taxes for State purposes are levied and assessed upon horses, mares, geldings, mules and cattle, shall be and they are hereby repealed, so far as they give authority to impose State taxes on the same : Provided, That this section shall not take effect until the next meeting of the Board of Revenue Commissioners of this Commonwealth.
That so much of the sixth section of the act, entitled “An Act to revise, amend and consolidate the several laws taxing corporations, brokers and bankers," approved May first, Anno Domini one thousand eight hundred and sixty-eight; as imposes a tax upon the net earnings or income of incorporated companies liable to the tax on capital stock under the fourth section of said act, be and the same is hereby repealed, said repeal to take effect from and after the first day of November, Anno Domini one thousand eight hundred and seventy-two: Provided, That this act shall not be construed to release any taxes which accrued prior to the first day of November aforesaid, nor in any way to effect suits heretofore or hereafter brought in the name of the Commonwealth, for the collection of such taxes, and the penalties and interest