State of Kansas v. Sessions

Citations

• 95 Kan. 272
• 147 P. 789
• 1915 Kan. LEXIS 206

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Corporations — Filing Annual Statements — Paying Annual Dues — Statute Applies Only to Corporations Doing Intrastate Business. The provisions of the corporation act of 1913 requiring a foreign corporation to file annual statements and to pay an annual fee, as a condition to doing business in this state, do not apply to corporations engaged solely in interstate commerce, and as to corporations engaged in both local and interstate business they relate only to the conditions upon which intrastate business may be done.</p> <p>2. Same. The tax required by that act to be paid by a foreign corporation for the privilege of doing an intrastate business is a percentage of the proportion of its capital stock devoted to that part of its business.</p> <p>3. Foreign Railway Corporation Engaged in Both Local and Interstate Commerce — How Taxable. A foreign railway corporation engaged in both local and interstate commerce may be required to pay a state tax upon the privilege of doing an intrastate business, based upon the proportion of its total capital stock which is devoted to that purpose.</p> <p>4. Same — When Fee Chargeé by Secretary of State is Final. The amount of the fee charged by the secretary of state against a corporation under such act is final unless an appeal is taken from his determination to the tribunal therein provided.</p> <p>5. Same — Tax Required to be Padd for-1913. Although such act was not published until April 13, 1913, it requires a payment of a tax for that year, and as so construed is valid.</p> <p>6. Same — Corporation Operated by Receiver — Receiver Must Pay the Tax. Where a receiver is carrying on the business of a corporation as a going concern he is in effect exercising its corporate franchise, and is liable for the payment of the tax imposed upon it.</p> <p>7. Same —■ Incorporated, Cooperative Society — Within the Provisions of the Act. An incorporated cooperative society organized for the purpose of providing w