ACT. 23. ] CORPORATIONS.. 33

ing shares; the classification of any unissued part of the author-
ized capital stock; and the changing of the location of the
principal office.

Procedure,

SEC. 25. Articles of amendment signed and acknowledged in
the same manner as an original certificate, by the president and
a majority of the directors, managers or trustees shall within
thirty days after such meeting be prepared, setting forth such
amendment and the particulars thereof and stating that it has
been duly adopted by the stockholders or members; but no
amendment shall take effect until the articles have been duly
executed and delivered to the State Tax Commissioner with the
recording fees (to be charged at the same rates, and by said
commissioner divided, accounted for, and paid over, as in the
case of an original certificate). Articles of amendment shall be
promptly recorded by the State Tax Commissioner, and when
recorded the original or a certified copy shall be sent by him for
recording to the clerk of the Circuit or Superior Court as is
herein above provided for the case of an original certificate; and
a duly certified copy of such articles of amendment from the
records of the State Tax Commissioner or of the Circuit or
Superior Court shall be prima facie evidence of the rights and
powers of the corporation as amended.

Increase of Stock.

SEC. 26. If an increase of the capital stock of any corporation
shall have been duly authorized, as in Section 24 is provided, '
the articles of amendment shall also set forth (a) the total
amounts of capital stock already authorized and issued; (b)
the amount of cash paid in for stock already issued and the
amount of stock already issued for property or services; (c) the
amount of additional stock authorized; (d) and the classes, if
any, into which the additional stock is to be divided, with the
preferences, voting powers, restrictions and qualifications of
the increased shares.

Reduction of Stock.

SEC. 27. If a reduction of the capital stock shall have been duly
authorized, as in Section 24 is provided, the articles of amend-
ments shall also set forth: (a) the total amounts of capital
stock authorized and issued; (6) the amount of the reduction
and the manner in which it shall be effected; (c) a copy of the
resolution authorizing the reduction; but, except as provided in
the next succeeding section, no corporation shall be entitled to
reduce its capital stock until the amount of its unsecured debts