At the time of filing articles of agreement for the incorporation of commodity associations, as in this chapter authorized, there shall be paid to the state director of revenue an incorporating tax of fifty dollars on the first fifty thousand dollars, or less, of the authorized capital stock of such association and five dollars for every additional ten thousand dollars, or fraction thereof, of such capital stock in excess of fifty thousand dollars, together with such recording and certificate fees as are required by law.
§ 275.050, RSMo