CARS,

[REFERENCES ARE TO SECTIONS.]

of railroad, whether capital in State, 544.
may be taxed constitutionally, 742.
taxation of, 491.

proportionate tax on, 749.

CASHIER,

service of process on, 271.

CERTIFICATE,

filing of, by foreign corporation, 203.

CHATTELS,

taxation of, 483.

place of taxation of, 484.

taxation of, not a regulation of interstate commerce, 742.

in transit, whether taxable, 743, 744.

awaiting export, whether taxable, 746.

product of another State, whether taxable, 747.

CHATTEL MORTGAGE,

whether foreign corporation may acknowledge, 73.

CHOSES IN ACTION,

of corporation, taxation of, 488.

effect of assignment of, 811.

CITIZEN,

foreign corporation entitled to privileges and immunities of, 125.

CITIZENSHIP,

of corporation, 79.

CLASSES,

election of directors by, 331.

CLASSIFICATION,

of corporations for taxation, 465, 466.

CLERK,

[REFERENCES ARE TO SECTIONS.]

whether to be resident, 335.

COLORADO,

corporation in, created only by general laws, 2.

constitutional requirement of, for taxing all corporate property, 463.
laws of, for formation of corporations, 15.

COMITY,

regulating foreign corporations, 147.

for directors' meetings, 325.

as to election of directors, 332.

inspection of books by stockholders, 337.

by creditors, 338.

reports of condition of corporation, 339.

payment for stock, 342.

liability of stockholders and directors, 385.

taxation of domestic and foreign corporations, 515.

insurance companies, 592.

public-service companies, 605.

incorporation tax, 656.

privilege tax, 704.

for consolidation of corporations, 784.

for preventing monopoly by combination of corporations, 785.

meaning of, 104.

COMMERCIAL,

domicil, 71.

COMPLIANCE,

with statutory requirements as necessary for holding property, 224.

for suit, 244-250.

how alleged, 254.

must be set up by defendant, 255.

proof of, 256.

effect of failure of, on suit against foreign corporation, 267.

CONNECTICUT,

corporation may be created by special charter, 2.

laws of, for formation of corporations, 16.

regulating foreign corporations, 148.

[REFERENCES ARE TO SECTIONS.]

CONNECTICUT-Cont'd.

for service of process on foreign corporations, 148.
as to election of directors, 331.

inspection of books by stockholders, 337.
by creditors, 338.

preferred stock, 347.

holding stock in other corporation, 373.

liability of stockholders and directors, 386.

power to exempt from taxation, 464.

taxation of real estate of a corporation, 481.
taxation of chattels, 483.

place of, 484.

stock and bonds, 486.

domestic and foreign corporations, 516.
insurance companies, 594, 597.

public-service companies, 606.

incorporation tax, 657.

privilege tax, 705.

preventing taxation of both capital and shares, 732.
as to taxation of shares in foreign corporation, 735.
transfer of stock to avoid taxation, 737.

for consolidation of corporations, 784.

CONDUCTOR,

service of process on, 275.

CONGRESS,

location of corporation chartered by, 78.

CONSOLIDATED CORPORATION,

nature of, 779.

which member responsible for acts, 781.
suits by and against, 782.

legal difficulties in dealing with, 783.
how taxed, 523 n.

CONSOLIDATION,

of corporations of different States, 776.

effect of, on the corporations, 777.

by joint act of two States, 778.

of corporations one of which has been rechartered, 780.
statutory provisions for, 784.

in Nevada, 170.

[REFERENCES ARE TO SECTIONS.]

CONSOLIDATION-Cont'd.

effect of, on franchises, 229.

CONSTITUTION,

prevents State forbidding foreign corporation to sue in Federal court,

122.

does not forbid exclusion of foreign corporation for suing in Federal
court, 122.

how far forbids State to regulate use of patented article, 123.

forbids State by regulating foreign corporations, impairing obligation
of contracts, 124.

privileges and immunities of citizens, 125.

forbids State depriving foreign corporation of equal protection of
laws, 126.

does not prevent exercise of police power, 126.

forbids State taking property of foreign corporation without due
process of law, 127.

interfering with interstate commerce, 128.

statutes regulating foreign corporations to be construed in accordance
with, 202.

whether violated by tax affecting commerce, chap. XXX.
requirements of, for completeness of corporate taxation, 463.
power granted by, to exempt corporations from taxation, 464.
provisions of, for equality and uniformity of taxation, 465.
against discrimination in taxation, 466.

forbids taxation of instrumentalities of federal government, 467.
how far double taxation forbidden by, 469.

CONSTITUTIONALITY,

of taxation not determined by form of act, 462.

CONTRACT,

foreign corporation may make, 108.

of foreign corporation must be within its powers, 108.

before complying with statute, whether valid, 213, 214.
whether void for misuser of powers, 303.

of corporation created by two States binding on which, 781.
regulation of foreign corporations must not impair obligation of, 124.

CONTRIBUTION,

between stockholders for payment of corporate debt, 456.

CONVERSION,

of securities, 371.

COPYRIGHTS,

[REFERENCES ARE TO SECTIONS.]

taxation of, 468, 544.

CORPORATE EXCESS,

what is, 503.

taxation of, 504.

proper method of assessing, 514, 523, 524, 531, 533, 534, 543, 551, 561.

CORPORATION:

NATURE:

difference between, and partnership, 1.
created formerly by King, 2.

now by legislature, 2.

usually only under general laws, 2.
what is recognized as constituting, 106.
whether joint-stock company is, 106.
whether foreign government is, 106.

is a person, 81.

whether a white person, 81.

gets power to act from State, 101.

cannot act personally outside State, 101.

cannot exist as corporation outside State, 101.

recognized as such by foreign State, 102.

may act in foreign State through agents, 103.
what is foreign, 105.

whether a subject, 80.

alien, 80.

LOCATION:

must be located somewhere, Introd.

place of, Introd.

ancient importance of patent of, Introd.

domicil of, 71.

in what State chartered, 72.

effect upon, of change of government or territory, 72.
residence of, 73.

in West Virginia, 73.

under mortgage and tax laws, 73.

in which district of State inhabitant, 75.

location of within State, 77.