{28 SECRETARIAL PRACTICE 
There has to be published in the said Bulletin a notice, signed 
by the persons who purpose introducing the shares to the French 
market, and who must be domiciled in France. The signatures 
have to be duly legalised in France. The following particulars 
are also required to be included: 
I. Name of the Company. 
2. The laws under which the Company carries on its operations 
3. The head office. 
4. The object of the Company. 
5. The length of time for which the Company is constituted. 
6. The amount of the capital, with the amount of each class 
of shares, and the amount not yet called up on the shares. 
7. The date when the financial year ends, and a certified 
copy of the last balance sheet. 
8. Full particulars of any debentures. 
9. The reason for the publication (e.g. introduction on the 
French market; procuring the quotation of the securities 
in. the Official List; etc.). 
to. The advantages granted to the promoters, directors and 
all other persons; list of real assets received from the 
vendors and consideration paid to the vendors for same. 
11. Particulars of method of convening general meetings, and 
place where they are held. 
In case of absorption or liquidation, the cancellation of the 
abonnement may be obtained upon its being proved to the satis- 
faction of the Fisc: 
(a) In the case of absorption.—That the exchange of the 
shares of the Company absorbed against those of the 
absorbing Company is virtually terminated, provided 
that an abonnement has been taken for the new shares. 
In case of liguidation.—That the liquidation is completely 
terminated, and the Company has consequently ceased 
to exist 
2. DESABONNE SHARES. 
As has already been mentioned, foreign Companies found means 
of withdrawing themselves from the reach of the taxing authorities 
notwithstanding the fact that legally they were bound by their 
abonnement for the whole period of their existence. In other 
words, it was possible to effect désabonnement de facto but not 
de jure. 
The Responsible Representatives of such Companies were 
liable to the French Treasury until their three months’ notice 
to withdraw their responsibility had expired; and the Treasury 
was thus able to collect through them all taxation that was due 
or eventually became due until such expiry.