Citizens Water Works, Inc. v. Hughes

The appellant was organized as a corporation on February 16, 1924, and on that date paid the Secretary of State $75 as its franchise tax for the remainder of the fiscal year ending June 30, 1924. On May 7, 1924, the Secretary of State mailed a notice of assessment of franchise tax against the appellant for the year commencing July 1, 1924, which tax was not paid, and the appellant was cited to the then Attorney General as delinquent for failure to pay this tax. Thereafter the appellant failed to file any annual report or to pay any franchise tax for the years 1925 to 1935, inclusive. On April…