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Source or Prior Law:

L. 1911, ch. 128, §§ 1, 2; L. 1911, ch. 129, § 1.

CASE ANNOTATIONS

1. State has right to impose tax by this act. Railway Co. v. Sessions, 95 Kan. 261, 267, 147 P. 791. Affirmed: Kansas City Ry. v. Kansas, 240 U.S. 227, 36 S. Ct. 261, 60 L. Ed. 617.

2. Legislature may provide that failure to comply shall forfeit charter; when declaration made by charter board, existence of corporation ceases. Razor Co. v. Guymon, 110 Kan. 745, 746, 749, 205 P. 635.

3. Title of 1913 act sufficient to cover forfeiture of charter. Bourke v. Dickson, 115 Kan. 71, 222 P. 94.

4. Forfeiture of charter for failure to pay fee and file report considered. Young Construction Co. v. Dunne, 123 Kan. 176, 178, 254 P. 323.

5. Section cited in revoking a charter. Arkansas River Gas Co. v. Molk, 135 Kan. 152, 153, 9 P.2d 623.

6. Charter forfeited hereunder cannot be reinstated by charter board. Metropolitan Bldg. Co. v. Ryan, 141 Kan. 521, 522, 41 P.2d 1002.

7. Charter automatically forfeited upon failure to file annual report. Avery v. Safeway Cab, T.&S. Co., 148 Kan. 321, 322, 80 P.2d 1099.

8. Cited in holding K.S.A. 17-239 through 17-246 (now repealed), were retrospective. Beeler & Campbell Supply Co. v. Warren, 151 Kan. 755, 758, 763, 100 P.2d 700.

9. Corporation has no corporate rights or prerogatives after charter forfeited; successor corporation held distinct taxable entity. Weber Flour Mills Co. v. Commissioner of Internal Revenue, 82 F.2d 764, 765.