[REFERENCES ARE TO SECTIONS.]

PRIVILEGE TAX-Cont'd.

Tennessee, 724.

Texas, 725.

Utah, 726.

West Virginia, 727.
Wisconsin, 728.

PROBATE DUTY,

on shares, 738.

PROCEDURE,

in suits against foreign corporation, chap. XII.

for enforcement of foreign statutory liability, 454.

provided by statute creating stockholder's liability must be followed,
446.

PROCESS,

service of (see Service of Process).

service of, on foreign corporation, 74.

what corporations resident for purpose of serving, 76

PROOF,

of powers of corporation, 6.

of compliance with statutory requirements, 256.

of incorporation, 257.

in actions against foreign corporations, 297.

PROPERTY,

power to hold, inherent in corporation, 221.

may be limited by charter, 222.

distinction between power and right to take, 222.

effect of express provision in charter against holding, 222.
prohibition by State of situs against holding, 223.

power of foreign corporation to hold in trust, 233.

to convey and mortgage, 234.

to lease, 234.

of foreign corporation cannot be taken without due process of law, 127.
foreign corporation may protect by action at law, 252.

of foreign corporation subject to jurisdiction in rem, 283.

of foreign corporation, restraint of fraudulent dealings with, 310.
misuse of, 311.

payment for stock by, 342.

PROPERTY-Cont'd.

[REFERENCES ARE TO SECTIONS.]

effect of taking in payment for stock, 443.
situs of intangible, 501.

taxation of tangible, chap. XX.

of intangible, chap. XXI.

in transit, taxation of, 489.

whether taxable, 743, 744.

temporarily in the State, taxation of, 492.
awaiting export, whether taxable, 746.
proportionate tax on, 759.

effect of dissolution on, 825.

PROPORTIONAL TAX,

required in Massachusetts, 465.

PROPORTIONATE TAX,

on vehicles of commerce, 749.

on express companies, 749.

on receipts, 758.

on entire property, 759.

on intangible property, 760.

PUBLIC POLICY,

foreign corporation may not transgress, 112.
usually declared by legislature, 112.

as to holding land, 112.

PUBLIC-SERVICE COMPANIES,

taxation of in Alabama, 601.

Arizona, 602.

Arkansas, 603.

California, 604.

Colorado, 605.
Connecticut, 606.

Delaware, 607.

Florida, 608.

Georgia, 609.

Idaho, 610.

Illinois, 611.
Indiana, 612.
Iowa, 613.
Kansas, 614.

[REFERENCES ARE TO SECTIONS.]

PUBLIC-SERVICE COMPANIES-Cont'd.

Kentucky, 615.

Louisiana, 616.

Maine, 617.

Maryland, 618.

Massachusetts, 619.

Michigan, 620.

Minnesota, 621.

Mississippi, 622.

Missouri, 623.

Montana, 624.

Nebraska, 625.

New Hampshire, 626.

New Jersey, 627.

New Mexico, 628.

New York, 629.

North Carolina, 630.

North Dakota, 631.

Ohio, 632.

Oklahoma, 633.

Oregon, 634.

Pennsylvania, 635.

Rhode Island, 636.
South Carolina, 637.

South Dakota, 638.
Tennessee, 639.
Texas, 640.

Utah, 641.

Vermont, 642.

Virginia, 643.

Washington, 644.

West Virginia, 645.

Wisconsin, 646.

Wyoming, 647.

New Brunswick, 648.

Ontario, 649.

Quebec, 650.

unconstitutional, when, 754.

PURPOSE,

for which corporations may be formed in the several States, 10.
may be changed in Arkansas, 13.

Connecticut, 16.

North Carolina, 43.

PURPOSE-Cont'd.

[REFERENCES ARE TO SECTIONS.]

may not be changed in Colorado, 15.
Pennsylvania, 48.
Utah, 54.

Q.

QUEBEC,

has general laws for creation of corporations, 2.

laws of, for formation of corporations, 66.

for regulation of foreign corporations, 196.

for taxation of domestic and foreign corporations, 569.
banks, 585.

insurance companies, 592.
railroads, 650.

express companies, 650.

telegraph and telephone companies, 650.

list of stockholders open to inspection, 66.

R.

RAILROAD COMPANY,

chartered by Congress, where located, 78, 105.

engaged in interstate commerce, 129.

foreign, service of process on, 275.

taxation of rolling-stock of, 491.

valuation of property of, by State Board, 471.

division of property of, among States for taxation, 505-507.

whether cars of, are capital in State, 544.

tax on, in proportion to passengers carried, unconstitutional, 750.
license fee on interstate business of, unconstitutional, 751.

tax on running cars of, through State, unconstitutional, 751.
within State, 752, 753.

tax on gross receipts of, unconstitutional, 757.

proportion of receipts as franchise tax, 758.

of entire property including intangible, 760.

interstate, tax on cars of, 749.

RAILROAD COMPANIES,

taxation of, in Alabama, 601.

Arizona, 602.

Arkansas, 603.

California, 604.

Colorado, 605.

[REFERENCES ARE TO SECTIONS.]

RAILROAD COMPANIES-Cont'd.

Connecticut, 606.

Florida, 608.

Georgia, 609.

Idaho, 610.

Illinois, 611.

Indiana, 612.

Iowa, 613.

Kansas, 614.

Kentucky, 615.

Louisiana, 616.

Maine, 617.

Maryland, 618.

Massachusetts, 619.

Michigan, 620.

Minnesota, 621.

Mississippi, 622.

Missouri, 623.

Montana, 624.

Nebraska, 625.

New Hampshire, 626.
New Jersey, 627.

New York, 629.

North Carolina, 630.

North Dakota, 631.

Ohio, 632.

Oklahoma, 633.

Oregon, 634.

Pennsylvania, 635.

South Carolina, 637.

South Dakota, 638.

Texas, 640.

Utah, 641.

Vermont, 642.

Virginia, 643.

Washington, 644.

West Virginia, 645.

Wisconsin, 646.

Wyoming, 647.

Ontario, 649.

Quebec, 650.

REAL ESTATE,

of corporation, taxation of, 481, 482.