MR. JUSTICE WOODS delivered the opinion of the court.
The General Statutes of Rhode Island, chap. 142, contain the following provisions: —
"SECT. 11. Every manufacturing corporation included within the provisions of this chapter, shall file in the town clerk's office of the town where the manufactory is established, annually on or before the 15th day of February, a certificate, signed by a majority of the directors, truly stating the amount of its capital...
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