Statutes, there shall be transmitted therewith for the use of the State the sum of twenty-five dollars, if such articles do not provide for capital stock. If such articles provide for capital stock not exceeding five thousand dollars, the sum of ten dollars shall be so transmitted; if such capital stock exceed five thousand dollars and does not exceed ten thousand dollars, the sum of twenty-five dollars shall be so transmitted; if exceeding ten thousand dollars and not exceeding fifty thousand dollars, the sum of fifty dollars shall be so transmitted; if exceeding fifty thousand dollars and not exceeding two hundred thousand dollars, the sum of one hundred dollars shall be so transmitted; if exceeding two hundred thousand dollars and not exceeding five hundred thousand dollars, the sum of two hundred dollars shall be so transmitted; if exceeding five hundred thousand dollars and not exceeding one million dollars, the sum of three hundred dollars shall be so transmitted; if more than one million dollars, the sum of five hundred dollars shall be so transmitted. In case said articles are not recorded by the Secretary of State, but are returned to the parties transmitting them, the money transmitted therewith shall be returned with such articles.58

In an increase of stock the charter fee shall be the difference between the fee required upon the old and upon the new amount.59

8696. Virginia.

A charter fee is paid as follows: For a company chartered by special act whose maximum authorized stock is five thousand dollars or under, twenty-five dollars; five to ten thousand dollars, fifty dollars; ten to twenty-five thousand dollars, seventy-five dollars; twenty-five to fifty thousand dollars, one hundred twenty-five dollars; fifty to one hundred thousand dollars, two hundred dollars; one to three hundred thousand dollars, three hundred twenty-five dollars; three to five hundred 58 Ibid. § 2.

59 Vt. 1900, ch. 15, § 1.

thousand dollars, four hundred fifty dollars; five to eight hundred thousand dollars, five hundred seventy-five dollars; eight hundred thousand to one million dollars, seven hundred fifty dollars; one to ten million dollars, one thousand dollars; ten to twenty million dollars, one thousand two hundred fifty dollars; twenty to thirty million dollars, one thousand five hundred dollars; thirty to forty million dollars, one thousand seven hundred fifty dollars; forty to fifty million dollars, two thousand dollars; fifty to sixty million dollars, two thousand two hundred fifty dollars; sixty to seventy million dollars, two thousand five hundred dollars; seventy to eighty million dollars, two thousand seven hundred fifty dollars; eighty to ninety million dollars, three thousand dollars; over ninety million dollars, five thousand dollars. On an increase the fee paid shall be the fee paid on the new capital minus the fee already paid.60

For a corporation chartered under the general laws the fees are as follows: Where the maximum authorized capital is five thousand dollars or under, fifteen dollars; five to ten thousand dollars, thirty dollars; ten to twenty-five thousand dollars, forty-five dollars; twenty-five to fifty thousand dollars, seventyfive dollars; fifty to one hundred thousand dollars, one hundred twenty dollars; one to three hundred thousand dollars, one hundred ninety-five dollars; three to five hundred thousand dollars, two hundred seventy dollars; five to eight hundred thousand dollars, three hundred forty-five dollars; eight hundred thousand to one million dollars, four hundred fifty dollars; over one million dollars, six hundred dollars; with the same provision as in the preceding section for a fee upon increase of capital stock.61

$ 697. Washington.

A charter fee of ten dollars is charged."2

60 Va. 1902, ch. 509, § 1.

61 Ibid. § 2.

62 Wash. 1897, p. 134, § 1.

§ 698. West Virginia.

A fee of four dollars is payable for issuing a certificate of incorporation."

63

§ 699. Wisconsin.

A charter fee is provided as follows:

For filing the articles of incorporation of corporations for the manufacture of beet sugar, or of butter, cheese or other dairy products there shall be paid the Secretary of State ten dollars and for filing an amendment to such articles five dollars; for filing in his office the articles of any other corporation, except as is otherwise specifically provided in these statutes, the corporations shall pay twenty-five dollars if the capital stock of the corporation is fixed therein at twenty-five thousand dollars or less, and one dollar for each additional one thousand dollars of capital stock; and every other corporation organized and doing business under the laws of this State which may hereafter increase its capital stock shall pay as a fee therefor one dollar for each one thousand dollars of increase, and, except as above provided, for filing any amendment to its articles, other than for the purpose of increasing its capital stock, shall pay ten dollars: Provided further that all corporations, organized exclusively for the purpose of mining, smelting and owning mines and minerals in the State of Wisconsin, shall pay for filing its articles of incorporation, to the Secretary of State, the sum of twenty-five dollars if the capital stock is fixed at twenty-five thousand dollars or less, and one dollar for each additional one thousand dollars of its capital stock up to one hundred and fifty thousand dollars of capital stock; and on all such corporations with a capital stock in excess of one hundred and fifty thousand dollars a fee of one hundred and fifty dollars only shall be paid to the Secretary of State upon filing its articles.64

63 W. Va. Code, ch. 54, § 18.

64 Wis. 1991, ch. 238, § 1.

700. Wyoming.

The following are the fees prescribed by law, and must be paid in advance:

For filing and recording certificates of incorporation with capital stock of not more than $5,000, $5.00; when capital stock exceeds $5,000, but does not exceed $100,000, $10.00. When capital stock exceeds $100,000 a fee of five cents is charged for each $1,000 of capital in excess of $100,000, making $5.00 for the second and each additional $100,000 of capital stock.65

65 Wyo. Rev. Stat. § 3030.

In most States a foreign corporation, desiring to come into the State to do business, is taxed for the privilege of doing so. This tax, which is paid once for all at the time the foreign corporation first comes into the State, corresponds closely to the incorporation tax imposed upon domestic corporations; and indeed if there were no other reason for its imposition it would be necessary in order to prevent foreign corporations, which are not obliged to pay the incorporation tax, from having in that respect an undue advantage over domestic corporations. This tax imposed upon foreign corporations is called a privilege tax.

702. States imposing a tax equal to incorporation tax.

In several States a foreign corporation is to pay a tax for