Nc. 6. DEPARTMENT OK AGlllCULTUKE. li!9 



to register in the ollice of the Auditor Geoeral, under a penalty 

 of $500. 



Act June 1, 1889, section 19, (P. L., page 427). 



2. Recoi'ders of deeds must certify to the Auditor (ieneral the 

 articles of association of limited partnerships and joint stock asso- 

 ciations filed in their olfices, and for their services, are entitl^:d to a 

 fee of twenty-five cents in each case. 



Act June 24, 1895, section 1, (P. L., page 230). 



3. Stock brokers, bill brokers, exchange brokers and private bank- 

 ers, must register with the Auditor General, within sixty days after 

 they commence business, under a penalty of $1,000. 



Act June 27, 1895, section 2, (P. L., page 396). 



4. Secretary of the Commonwealth to furnish Auditor General an 

 abstract showing name, location, amount of capital stock, and name 

 and address of treasurer of corporations chartered by the Governor. 



Act April 29, 1874, section 3, (P. L., page 76). 



5. Corporations to notify Auditor tieneral of changes in officers, 

 changes in location of othces, and time and place of meeting of 

 stockholders. 



Act June 1, 1889, section 19, (P. L., page 427); act June 8, 1893, (P. L., 

 page 355). 



TAX ON CAPITAL STOCK. 



1. All corporations having capital stock, and every joint stock 

 association and limited partnership, whether incorporated or or- 

 ganized under the laws of the Commonwealth, or of the United 

 States, or of any other state or territory, or foreign government, 

 doing business and liable to taxation within the Commonwealth, or 

 having capital or property employed or used in this Commonwealth 

 hy or in the name of any limited partnership, joint stock associa- 

 tion, company, association, corporation, copartnership, person or 

 any other manner, except in the case of banks, savings' institutions, 

 foreign insurance companies, and building and loan associations, are 

 required to make report annually in the month of November to the 

 Auditor General, giving information that will enable the Auditor 

 General and State Treasurer to determine the value of their capital 

 stock for purposes of taxation; and any two of the following named 

 officers, to wit: President, chairman, secretary or treasurer, are 

 required, under oath, to appraise the capital stock at what it is 

 worth, between the first and fifteenth days of November, not less 

 than the average price foi- whicli it sold during the year, and not 



9—6—1901 



