Eversman v. Ray Shipman Co.

This case involves an interpretation of Sections 5509 to 5513, inclusive, General Code, which sections contain the following pertinent provisions:

Section 5509: “If a corporation * * * required by tbe provisions of this act, to file any report or returns or to pay any tax or fee, * * * fails or neglects to make any sucb report or return or to pay any such tax or fee for ninety days after the time prescribed in this act * * * the commission shall certify such fact to the secretary of state. The secretary of state shall thereupon cancel the articles of incorporation of any such corporation * * *…