REVENUE AND TAXES. 2609

Treasurer of the State and to the State Tax Commission, and also a list
of all those corporations whose charters or certificates of incorporation shall
have been revived by the payment as aforesaid of said taxes, interest, pen-
alties and fee. The Comptroller and Treasurer shall note upon their
respective records the facts of the repeal, annulment and forfeiture of the
charters or certificates of incorporation of all corporations whose charter
or certificate of incorporation have been repealed, annulled or forfeited as
aforesaid, and the revival of those which have been revived; and the Comp-
troller shall notify the State Tax Commission of the same, to the end that
the State Tax Commission may note the same upon its records. It shall be
the duty of the Comptroller, at the time he certifies said corporations to
the Governor as aforesaid, also to mail to each corporation so certified,
at its address or office as the same appears upon his books, a notice that
its charter will be repealed, annulled and forfeited, under the provisions of
this section unless all taxes, interest and penalties so due by it are paid as
aforesaid, it being the intention hereof that the mailing of said notice shall
be sufficient, and that the failure for any reason of any such corporation
to receive the notice so mailed to it, shall in no wise affect the repeal,
annulment and forfeiture of its charter, in accordance with this section.
Nothing in this section shall be held or construed to repeal, supersede
or in any manner affect any remedy or provision of law for the collection
of any and all taxes, and the interest and penalties due thereon.

See notes to sec. 99.

As to the forfeiture of corporate charters, see art. 23, sec. 98, et seq.

Bonus Tax on Capital Stock.

An. Code, sec. 100. 1904, sec. 98. 1890, ch. 536, sec. 88A. 1894, ch. 114, sec. 88F.
104. Every corporation incorporated after the twenty-first day of
March, 1894, under any general or special law of this State, except cemetery
companies, companies created for purely benevolent and charitable pur-
poses, railroad companies and building or homestead associations incor-
porated under article twenty-three of the code of public general laws of
1904, title " Corporations," sub-title " Provisions for the Formation of
Corporations," section 20 (class 5), shall pay to the state treasurer for the
use of the State a bonus of one-eighth of one per centum upon the amount
of capital stock which said company is authorized to have, and a like bonus
upon the amount of any subsequent increase of capital stock the company
is authorized to have; said bonus upon the original capital stock shall be
due and payable upon the incorporation of said company, and upon the
increase upon the recording of the certificate of such increase or the passage
of any special act authorizing such increase; and no company as aforesaid
which shall be incorporated after the 21st day of March, 1894, shall have
or exercise any corporate powers until said bonus has been paid to the
state treasurer. Whenever any company of the character aforesaid, incor-
porated prior to said date, shall be authorized to increase its capital stock,
it shall pay a tax of one-eighth of one per centum to the state treasurer
for the use of the State upon the amount of increase said company is
authorized to have; said bonus shall be due and payable upon the recording
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