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Current as of January 01, 2025 | Updated by Findlaw Staff
No private act of assembly hereinafter described and taxed, shall be enrolled in the office of the secretary of the commonwealth, or published or have the force and effect of law, until the party asking or requiring the same shall have paid into the treasury of the commonwealth the following sums, to wit:
On every act incorporating, or extending or renewing the charter of any bank, with a capital not exceeding two hundred thousand dollars, the sum of two hundred dollars.
With a capital over two hundred thousand dollars, and not exceeding four hundred thousand dollars, four hundred dollars.
With a capital over four hundred thousand dollars, and not exceeding six hundred thousand dollars, the sum of five hundred dollars.
With a capital over six hundred thousand dollars, and not exceeding one million dollars, eight hundred dollars.
With a capital of over one million dollars, the sum of one thousand dollars.
On every act chartering, or renewing or extending the charter of any savings institution, bank of deposit, or safe deposit company, the sum of one hundred dollars.
On every act incorporating or rechartering any iron, coal, manufacturing, mining, ware-housing or oil company, or conferring any of these rights or privileges upon any existing corporation, the sum of two hundred dollars; and in all cases heretofore enumerated, where the chartered privileges are given for a longer period than twenty years, the amounts respectively shall be double the rates above specified.
On every act for the incorporation of any canal, railroad, transportation, telegraph, boom, general express, steam vessel, lumber or exploring company, or for insurance, except mutual insurance companies, the sum of one hundred dollars; and a like sum on every bill conferring any of these powers or privileges on any existing corporation; and in all cases hereinbefore mentioned, where the same act confers the necessary powers or privileges of two or more of said corporations, the same taxes shall be imposed as if such powers or privileges had been conferred by separate enactments: Provided, That authority to construct a railroad not exceeding ten miles in length, when necessary to the enjoyment of other privileges conferred, shall not subject such act to any additional tax.
On every act for the incorporation of any local express, transfer, ferry, improvement, navigation, land or market company, the sum of fifty dollars.
On every act for the erection of a new county, the sum of five hundred dollars; but in case the question of the erection of such new county shall be submitted to a popular vote, and decided against the same, said tax shall be refunded by the state treasurer to the person or persons who shall have paid it.
On every act for divorce from the bonds of matrimony passed on the application of the husband, the sum of one hundred dollars; if on the application of the wife, the sum of fifty dollars.
On every private act not hereinbefore enumerated of described, except for the incorporation of or relating to churches, colleges, schools, school districts, library associations, pensions gratuities, soldiers' monuments, cemeteries, private claims not exceeding one hundred dollars, turnpike and plank road companies, agricultural societies, soldiers' homes, hospitals, or other charitable or benevolent associations, the sum of twenty dollars.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 46 P.S. Legislature and Statutes § 191. Enrollment tax on private acts - last updated January 01, 2025 | https://codes.findlaw.com/pa/title-46-ps-legislature-and-statutes/pa-st-sect-46-191/
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