APPENDIX. 24. Repealed. [Supplement of March 21, 1893, ch. 254.] Section twenty-four of the act entitled "An Act Concerning Corporations" (Revision), approved April seventh, eighteen hundred and seventy-five, be and the same is hereby repealed. 30. When capital is fully paid up Certificate to be filed in Department of State. [As amended by Section 8 of supplement of March 21, 1893. P. L., ch. 254.] The president and the secretary or treasurer of such company, after the payment of the last installment of the total amount of capital stock as authorized by its certificate of incorporation, shall make a certificate stating the amount of the capital so authorized and paid in, which certificate shall be signed and sworn to or affirmed by the president and secretary or treasurer; and they shall within ten days thereafter cause the same to be filed in the department of state. 31. When increase of capital is fully paid up, Certificate to be filed. [As amended by Section 9 of supplement of March 21, 1893. P. L., ch. 254.] If any of the said companies shall increase their capital stock as provided by this act or any supplement thereto the officers mentioned in the preceding section, after the payment of the last installment of such additional stock, shall make a certificate of the amount so added and paid in and sign and swear to or affirm the same, and cause it to be filed in the manner provided in the preceding section. 33. Company may change the nature of its business. [As amended by Section 10 of supplement of March 21, 1893. P. L. ch. 254.] Every such company may, by a vote of two-thirds in interest of the stockholders, in person or by proxy, at any meeting called for that purpose, change the nature of its business; and in such case a certificate of the proceedings, signed by the president and secretary under the corporate seal of the company, reciting that the assents of the said stockholders have been given, and also the change of the nature of its business shall be filed in the department of state within ten days after the meeting of the stockholders as aforesaid, and a certified copy of said certificate by the secretary of state shall be taken and accepted as evidence in any court of this state. 114. Any corporation may change its name. [Supplement of February 21, 1877 as amended by Section 7 of supplement of March 21, 1893. P. L. ch. 254]. It shall be lawful for any corporation existing under and by virtue of the laws of this State, whether created by special charter or otherwise, to change its corporate name by a twothirds vote of the board of directors or managers of such corporation, who shall be present at a regular or special meeting called for that purpose; provided, that the corporation cause to be made and filed a certificate in writing in manner hereinafter mentioned; such certificate in writing shall set forth: I. The name of such corporation in use immediately preceding the vote, and making and filing the said certificate; II. The name assumed to designate such corporation and to be used in its business and dealings in the place and stead of that referred to in the last preceding paragraph, and which said certificate shall be signed by the board of directors, or a majority of said board, and recorded, in pursuance of the act to which this is a supplement, in the office of the clerk of the county where the principal office or place of business of such corporation in this state shall be established; and after being so recorded shall be filed in the office of the secretary of state; and to which certificate shall be affixed the official seal of said board and the affidavit of the secretary or acting secretary of such corporation, that the said certificate is made by the authority of the board of directors or managers of such corporation, as expressed by a two-thirds vote of the members present at a regular or special meeting of said board called for that purpose. 157. Franchise tax to be laid upon telegraph and certain other companies. ["An Act to provide for the imposition of state taxes upon certain corporations and for the collection thereof," approved April 18th, 1884, section 1, as amended by act of March 17th, 1892. P. L. 1892, ch. 76.] Every telegraph, telephone, cable or electric light company, every express company, not owned by a railroad company and otherwise taxed, every gas company, palace or parlor or sleeping car company, every oil or pipe line company, every life insurance company incorporated under the laws of this state, and every fire, marine, live stock, casualty or accident insurance company, doing business in this state, except mutual fire insurance companies which do not issue policies on the stock plan, shall pay an annual tax, for the use of the state, by way of a license for its corporate franchise, as hereinafter mentioned; provided, however, that no company or society shall be construed to be a life insurance company doing business in this state within the purview of this act, which, by its act or certificate of incorporation, shall have for its object the assistance of sick, needy or disabled members, the defraying funeral expenses of deceased members, and to provide for the wants of the widows and families of members after death. 158. Annual reports by certain companies to state board of assessors. [Section 2, as amended by act of March 17th, 1892. P. L. 1892, ch. 76.] On or before the first Tuesday of May next, and annually thereafter, it shall be the duty of the president, treasurer or other proper officer of every corporation of the character specified in the preceding section, to make report to the state board of assessors, appointed and to be appointed under the act entitled "An act for the taxation of railroad and canal property," stating specifically the following particulars, namely: each telegraph, telephone, cable and express company, not owned by a railroad company and otherwise taxed, shall state the gross amount of its receipts from business done in this state for the year preceding the first day of January prior to the making of such report; each gas company and electric light company shall state the amount of its receipts for light or power supplied within this state for the year preceding the first day of February prior to the making of such report, and the amount of dividends declared or paid during the same time; each parlor, palace or sleeping car company shall state the gross amount of its receipts for fare or tolls for transportation of passengers within this state during the same time; each oil or pipe line company engaged in the transportation of oil or crude petroleum shall state the gross amount of its receipts from the transportation of oil or petroleum through its pipes or in and by its tanks or cars in this state during the same time; each fire, marine, live stock, casualty or accident insurance company shall state the total amount of premiums received by it for insurance upon the lives of persons resident or property located within this state, during the same time. 159. Penalties for false statement, or neglect to make statement. [Section 3, as amended by act of March 17th, 1892. P. L. 1892, ch. 76.] If any officer of any company required by this act to make a return, shall, in such return, make a false statement, he shall be deemed guilty of perjury; if any such company shall neglect or refuse to make such return within the time limited as aforesaid, the state board of assessors shall ascertain and fix the amount of the annual license fee or franchise tax and the basis upon which the same is determined, in such manner as may be deemed by them most practicable, and the amount fixed by them shall stand as such basis of taxation under this act. 160. Amount of franchise tax to be paid by certain companies. [Section 4, as amended by act of March 16th, 1891, (P. L., p. 150), and further amended by act of March 17th, 1892, P. L.. 1892, ch. 76.] Each telegraph, telephone, cable and express company shall pay to the state an annual license fee or franchise tax at the rate of two per centum upon the gross amount of its receipts so returned or ascertained; that each gas company and electric light company shall pay to the state an annual license fee or franchise tax at the rate of one-half of one per centum upon the gross amount of its receipt so returned or ascertained, and five per centum upon the dividends in excess of four per centum so paid or declared by said company; that each oil or pipe line company shall pay to the state an annual licence fee or franchise tax at the rate of eight-tenths of one per centum upon the gross amount of its receipts so returned or ascertained; that each insurance company other than life shall pay to the state an annual license fee or franchise tax at the rate of one per centum upon the gross amount of its premiums so returned or ascertained; that each life insurance company incorporated under the laws of this state shall pay to the state an annual license fee or franchise tax of one per centum upon the amount of its surplus on the thirty-first day of December next preceding the time of such payment, as fixed in section five, and in addition thereto a further annual license fee or franchise tax of thirty-five onehundredths of one per centum upon the total gross insurance premiums collected by such companies of this state during tle year ending December thirty-first next preceding; provided, that any taxes, or charges in lieu of taxes, that may hereafter be collected by this state from life insurance companies of other states shall be credited in rebate of the taxes hereby imposed on companies of this state, in proportion to the several amounts payable by the several companies of this state under this act ; the commissioner of banking and insurance shall ascertain and report to the state board of assessors all facts necessary to enable the said board to ascertain and fix the amount of taxation to be paid by life insurance companies under this act, and shall ascertain and report to said board the amount of rebate to be allowed to said companies as herein provided, and shall also certify to each of said companies the amount of such taxation and the rebate allowed under this act; that each parlor, palace or sleeping car company shall pay to the state an annual license fee or franchise tax at the rate of two per centum upon the gross amount of its receipts so returned or ascertained; if any oil or pipe line company has part of its transportation line in this state and part thereof in another state or states, such company shall return a statement of its gross receipts for transportation of oil or petroleum over its whole line, together with a statement of the whole length of its line and the length of its line in this state; such company shall pay an annual license fee or franchise tax to the state at the aforesaid rate upon such proportion of its said gross receipts as the length of its line in this state bears to the whole length of its line; that all other corporations incorporated under the laws of this state, and not hereinbefore provided for, shall make annual return to the state board of assessors of such information as may be required by said board to carry out the provisions of this act, and shall pay an annual license fee or franchise tax of one-tenth of one per centum on all amounts of capital stock issued and outstanding up to and including the sum of three million dollars; on all sums of capital stock issued and out-standing in excess of three million dollars and not exceeding · five million dollars, an annual license fee or franchise tax of onetwentieth of one per centum, and the further sum of fifty dollars per annum per one million dollars, or any part thereof, on all amounts of capital stock issued and outstanding in excess of five million dollars; provided, that this act shall not apply to |