SECRETARY OF STATE ADVISED AS TO DUTIES Attorney-General Brceden "Construes "Con-strues Law" Relating to the Corporation Tax. Attorney-General jr. A. Brceden has riven an opinion to Secretary of State lingcy, in relation to his duties in connection con-nection with the failure and refusal of certain corporations to pay the annual license tax, as provided for bv tho last Legislature. The opinion follows: By the provisions of section 2, corpor-at corpor-at ons aro required to apply for and obtain ob-tain an annual license on or before January Janu-ary M. 100S. and If any corporation falls or neglects to do so. under suction l. such corporation Is subject to a pnnltv r.?.10.0 for mich 'nllure. If It can be established es-tablished that such failure was wilful, etc. U occurs to me that soctlon Is not self-acting and that before the penaltv prescribed therein can be enforced. K Judgment of a court of competent Jurls-d Jurls-d ctlon mustje obtained, fixing such penalty. pen-alty. Although the corporation Is required re-quired to pay the license on or before January 14, and lays Itself liable to a penalty for failure to do so, vet this doc; not prevent the secretary from accepting accept-ing the payment and Issuing licenses to such corporation ns offers to pay after the expiration of the time- limit. Vou arc therefore advised that vour office of-fice Is authorized lo accept pavmont from' and Issue licenses to all corporations tendering ten-dering the required amount until you are advised by this office that suit has been nstltuted against the corporation applying apply-ing for license, to recover the amount of such llconse. together with the penaltv fixed by law. Al corporations which have failed tb apply for and obtain a licence within the time required by section 2, vou will kindly report to this office, that suit may be Iri-fitltuted Iri-fitltuted to enforce the penalty against such offending corporations.