ALBERT C. RITCHIE, GOVERNOR. 557

ments and stating that the same has or have been duly advised
by the board of directors and adopted by the stockholders or
members shall be signed and acknowledged in the name and on
behalf of the corporation by the president or a vice-president
with the corporate seal attached, attested by the secretary or
an assistant secretary, and the matters and facts set forth in
said articles of amendment shall be verified under oath by the
chairman or the secretary of the meeting of the members or
stockholders at which such amendment or amendments was or
were adopted. Such articles of amendment, together with a
copy thereof, shall be delivered to the State Tax Commission
which, upon the payment, and not before, of the recording fees
for which provision is hereinafter made, and, if the amount
of the authorized capital stock be increased thereby, upon the
payment and not before, of the bonus tax prescribed by law,
if any payable, as in the case of a certificate of incorporation,
shall receive the same for record and endorse thereon the date
and time of such receipt and promptly record the same as in
the case of a certificate of incorporation. After such recording
the State Tax Commission shall transmit the copy of such
articles of amendment, duly certified by it, to the Clerk of the
Circuit or Superior Court (according to the location of the
principal office of the corporation prior to such amendment)
by whom the same shall again be recorded. At the time of re-
ceiving such articles of amendment for record, the State Ta.x
Commission shall collect the same recording fees, to be com-
puted in the same manner as is the case of a certificate of in-
corporation, and the same to be divided, accounted for and
paid over by the Commission as in the case of a certificate of
incorporation.

(2) When such articles of amendment have been delivered
to the State Tax Commission with the recording fees, for which
provision is hereinbefore made, and the bonus tax, if any
payable, the amendment or amendments made thereby shall
take effect, and not before. A duly certified copy of such
articles of amendment from the records of the Secretary of
State, the State Tax Commission or the Circuit or Superior
Court shall be evidence of the amendment or amendments
made thereby. The recording by the State Tax Commission
of the articles of amendment shall be conclusive evidence of
the payment of the recording fees and the bonus tax, if any,