this book to their lowest terms. There are other provisions which present more difficulty, and perhaps may carry different meanings to different minds. These it has been our purpose to quote in extenso. Thus the general scope of the work is such as to embrace the advantages of both a digest and a reproduction of the statutes. A feature of this work which is unique is the codification of the system of county and municipal taxes and fees. This, we believe, has never been undertaken for the whole country in any other publication, and the information given therein is apt to be referred to every day. It has been obtained from thoroughly trustworthy sources, and every effort has been made to insure accuracy. Cities not imposing any tax or fee are, of course, omitted. It should be said that the plan of this book does not necessarily include mention of every subject touched upon in the statutes pertaining to fire insurance. There are points which are so axiomatic or so unimportant that they are not deemed essential to the substantial completeness of a work of this character, as, for instance, the fact that companies must secure licenses before beginning operations in a State, and that real estate is usually taxed locally. The publishers feel entirely warranted in stating that no other book ever offered to fire underwriters contains so much information of the nature above described, or gives the desired data so fully, where fullness is expedient, or in such condensed form, where condensation is permissible, as does this one. It can also be justly claimed for this publication that, owing to the systematic arrangement of its contents and its elaborate series of subject indexes, the facts presented in it can be most quickly and readily located. In conclusion, we beg to assure our subscribers that we shall continue to endeavor to make this publication accurate and increasingly valuable, and will gladly welcome suggestions which will add to its future usefulness; also, to express our thanks to those who have so kindly assisted us by furnishing data from their private files. NEW YORK, September 1, 1917. THE SPECTATOR COMPANY. GENERAL INDEX. LAWS, TAXES AND FEES. (See Calendar at end of matter relating to each of the respective States.) 123 South Dakota.. 134 Texas... 144 Utah. 2.00* 150 Vermont. 2.00*$ 160 Virginia... 3.00* 169 Washington. 2.00 180 West Virginia. 2.00* 194 2.00 Wisconsin.. 203 Wyoming. 2.00*d 444 .No charge 217 2.00 b Solicitor, $5. c Agents for domestic companies, 25 cents. .50* 426 2.00* 436 453 2.00 465 2.00* 472 |