Section 3 makes the violation of this law a misdemeanor, and requires the superintendent to revoke the certificate of the offender upon conviction and not to renew it for three years from the date thereof.

Maryland: The Maryland law follows the Massachusetts law literally in the first section, and adds the following section:

It shall not be lawful for any company organized under the laws of any other state or country, or its representative, to procure for any person seeking life insurance a state license for the purpose of allowing to such person a rebate.

Iowa: The following is the full text of the Iowa law, which was passed in 1890.

SECTION 1. No life insurance company doing business in Iowa shall make or permit any distinction or discrimination in favor of individuals between insurants of the same class and equal expectation of life, in the amount or payment of premiums or rates charged for policies of life or endowment insurance or in the dividends or other benefits payable thereon or in any other of the terms and conditions of the contract it makes; nor shall any such company or agent thereon make any contract of insurance or agreement regarding such contract other than as plainly expressed in the policy, nor pay or allow or offer, as an inducement to insurance, any rebate of premium of special advantage in the dividends or other benefits to accrue thereon, or any valuable consideration whatever not specified in the policy. Every corporation or officer or agent thereof, who shall willfully violate any of the provisions of this act, shall be fined in a sum not exceeding $500, and the license to do business in this state of the offending corporation shall stand revoked for the space of three years.

In 1891, previous to April 1, when this record closes, two additional states, Maine and West Virginia, had passed anti-rebate laws. They are as follows:

Maine: The law follows the Connecticut form, but has a few verbal differences. The full text of the first section is:

SECTION 1. No life insurance company doing business in this state shall make or permit any distinction or discrimination in favor of individuals between insurants of the same class and expectation of life, in the amount or payinent of premiums, or rates charged for policies of life or endowment insurance, or in the dividends or other benefits payable thereon, or in any other of the terms and conditions of the contracts which it makes. Nor shall any such company or any agent, sub-agent, broker, or any other person, make any contract of insurance or agreement as to such contract, other than as plainly expressed in the policy issued thereon. Nor shall any such company or agent, sub-agent, broker, or any other person, pay or allow, or offer to pay or allow, as inducement to insurance, any rebate of premium payable on the policy; or any special favor or advantage in the dividends or other benefit to accrue thereon; or any valuable consideration or inducement whatever, not specified in the policy contract of insurance.

Any person or corporation violating any provision of this law shall be fined not more than $200, and the insurance commissioner must revoke the certificate of authority of such agent, broker, etc., for one year.

West Virginia: The West Virginia law is a literal copy of the first two sections of the New York amended law, except where the word "auditor" is substituted for those of "superintendent of the insurance department." The penalty for violation is made not less than $100, nor more than $500.

States in which legislation has failed: The above are all the states in which anti-rebate laws have been passed. In the legislatures of fifteen other states anti-rebate bills have been introduced and have failed. These are as follows, the years in which the bills were introduced being also given :

1888-Georgia.

1889-Illinois, New Hampshire, New Jersey, Rhode Island, Tennes

see, Wisconsin.

1890-Kentucky. 1891-(to April 1) California, Indiana, Kansas, Missouri, Nebraska, North Carolina, Texas.

Anti-rebate legislation failed in these states from one of three causes adverse reports from committees, defeat on coming to a vote, or neglect after being favorably reported. In almost every case, the bill might have been passed had its friends made active efforts in its behalf.

Armstrong Companies: Department of the Northwest, including States of Wisconsin, Michigan, Iowa, and Minnesota, organized under the auspices of The Armstrong Fire Insurance Company, The Fire Association of New York, and The Mutual Fire Insurance Company of New York. J. R. Skinner of Milwaukee, appointed general manager, the department dating from September 1.

Arizona: The duties of insurance supervision are imposed upon The Territorial Secretary in Arizona. The license tax is paid to that official and the certificates to transact business in the territory are issued by him. Nathan O. Murphy is the present incumbent of the office.

Arkansas: The duties of the office of insurance commissioner in Arkansas are discharged by the auditor of state, who is elected for two years. The present term will expire in January, 1893. The salary of the office is $2,250 per annum, the auditor appoints his own deputy, who is also the deputy insurance commissioner, the salary being $1,800 per annum. The present auditor is W. S. Dunlap and the

deputy, Clem McCulloch.

Assessment Insurance.[See Mutual Life and Accident Association - Policy Forms — Record of Companies.]

Association of Pennsylvania Fire Ins. Agents effected at Harrisburg, Jan. 13, to prevent the writing of policies over the heads of agents at home offices at less than tariff rates. George E. Wagner of Philadelphia elected president; F. R. Leib of Harrisburg, A. J. Kauffman of Columbia, and J. Woods Brown of Milton, vice-presidents; W. J. Eno of Wilkesbarre, secretary

Auburn, N. Y., Fire Patrol was organized in 1883, and is a voluntary association. The original cost of equipment was $1,200, and the annual maintenance involves an expenditure of $1,000. In 1885 a patrol wagon was purchased at a cost of $600. During the current year a chemical engine of the Holloway pattern was purchased and substituted for the patrol wagon. A new supply wagon was also used by the chemical company for carrying a line of hose and small extinguishers to outside districts, when travel was obstructed by deep snow. The chemical engine was placed in service June 10, and was used 23 times during the year with excellent results. The organization is under the control of the city. E. J. Jewhurst, chief of the fire department, has the management of the fire patrol in consequence of that position.

B

Baltimore Life Underwriters' Association: Organized January 11, 1887, and reorganized May 1, 1890. The original officers were: Oscar F. Bresee, president, Wm. H. Blackford and Jonathan K. Taylor, vice-presidents; Henry P. Goddard, secretary: Geo. W. S. Hall, treasurer; Jesse L. Jacobs, Frank Markoe, Walter S. Wilkinson, Joseph Bowes, and William W. McIntire, executive committee. The president, first vice-president, secretary, and treasurer were members of the committee ex officio. The officers under the reorganization are: president, Jonathan K. Taylor, Provident Life and Trust; first vice-president, Henry P. Goddard, Mutual Benefit Life; second vice-president, Frank Markoe, Penn Mutual Life; secretary, L. H. Baldwin, Washington Life; treasurer, Monroe Snell, Berkshire Life; executive committee, J. Ralph Morrison, Connecticut Mutual; E. H. Walker, Provident Life; H. B. Meigs, Ætna Life; O. M. Cummings, Travelers; T. C. Caskin, Equitable Life.

Baltimore Salvage Corps was organized in 1876 and incorporated in 1880. It is required by law and is controlled and maintained by the insurance companies. The annual cost of maintenance is $11,382. J C. McGregor is the superintendent of the corps. There is one station, two wagons, one carrying 40 and the other 20 covers, ten permanent men, one captain, one lieutenant, two drivers, and six other men. There are also three auxiliary men in the corps, five horses, and six extinguishers. The station is located at No. 27 N. Liberty street. Captain McGregor resigned in March, 1891, after having served sixteen years in the corps and fifty in the Baltimore Fire service.

Bankers' Life insurance company: Incorporated at Lincoln, Nebraska, in June, with a capital stock of $100,000.

Barchfield, Charles, president of the Germania Fire insurance company of Pittsburgh, died at Allegheny, August 20. 20

Batterson, James G., President of the Travelers insurance company, elected member of the Board of Trustees of Brown University in June.

Bertheau, Cesar: Appointed in November general agent on the Pacific Coast for the United Firemen's insurance company of Philadelphia, with headquarters at San Francisco.

Bingham, W. F.: Appointed in January assistant secretary of the United States branch of the Sun Fire Office of London.

Birnie, Charles A.: Resignation in March of the assistant secretaryship of the Springfield Fire and Marine insurance company.

Black, E. Martin, editor of Wall Street News, sued for libel, May 24, by Comptroller Reinmund of the Mutual Reserve Fund, complaint based on statements regarding the company which were taken from report of Insurance Commissioner Wilder of Kansas. Retraction made in June.

Bonsall, Charles, founder of the insurance firm of Charles Bonsall & Son, and one of the oldest insurance managers in the West, died July 10 at Cincinnati.

Boston Board of Fire Underwriters: At annual meeting, November 11, B. B. Whittemore was elected president, Osborne Howes, Jr.,

secretary and treasurer. The president of the Board was made chairman er officio of the executive committee, that course being ordered for the first time at the meeting. Messrs. A. M. Bullard, Hammond Vinton, C. H. Wise, E. B. Hinkley, and John C. Paige were elected members of the committee.

Boston Life Underwriters' Association: Organized in 1883, the original officers being Cornelius G. Attwood, president; Ben S. Calef and J. Mason Everett, vice-presidents; George N. Carpenter, secretary; Francis Marsh, treasurer; Messrs. James T. Phelps, chairman, E. J. Smith, D. W. Kilburn, C. W. Holden, and Sidney M. Hedges, executive committee. Ben S. Calef was president in 1884, and Charles W. Holden in 1885. The officers for 1890 were: David N. Holway, president; Darwin Barnard, first vice-president; C. A. Hopkins, second vice-president; Franklin Barnard, secretary; Francis Marsh, treasurer; executive committee, Ben S. Calef, chairman, George N. Carpenter, S. M. Hedges, James T. Phelps, S. F. Woodman, and president, secretary, and treasurer, ex officio.

Boston Protective Department, has grown and developed on the stalwart oak plan. In 1849 its sole equipment consisted of two canvas bags containing each three oil covers. The headquarters were located in the insurance office of Dobson & Jordan, No. 50 State street. Assistant Engineer F. A. Coburn of the fire department was in charge, and had a key to the office door. He was authorized to press any person into service to carry the covers. In 1858 the fire department allowed the insurance companies to place six oil covers on the ladder of Ladder Company No. 1, to be used at fires. The men were paid at the rate of fifty cents an hour for their services. October 1, 1868, the first company was organized by Assistant Engineer W. A. Green of the fire department, and consisted of nine men, the driver being the only permanent man. The apparatus and equipment at that time consisted of a one-horse milk wagon, twenty-five covers, and a number of brooms and shovels, the whole being housed in the old Engine Company No. 8's house in North Bennett street. During the first seven months after organization the company responded to 221 alarms of fire, spread 338 covers, and worked 366 hours. September 1, 1870, a suitable two-horse wagon was made for the department by Abbott Downing & Co. of Concord, N. H., and located in Engine House No. 7, on East street. The company was increased by the addition of seven call men. Up to March 29, 1874, the department was maintained by voluntary contributions. In 1874 the legislature granted a charter to the organization, which was accepted March 11, immediately after its passage, and a code of by-laws adopted. The original title, "The Boston Protective Department," was retained in the corporate name. The first meeting was held March 29, and it was voted to continue the active duties of the department for the ensuing year. The first of April was made the beginning of the fiscal year. The maximum amount for expenditures was placed at $30,000. The department was reorganized and the force made to consist of five permanent and four call men. Captain J. S. Jacobs was appointed superintendent April 11, 1874, and April 18, Company No. 2 was organized and located on Shawmut avenue, corner of Pleasant street. August, 1874, through the courtesy of the board of fire commissioners, five covers were placed on ladder trucks Nos. 11, 7, 9, and 5, and a call

In

man was assigned to each company. In 1875 the annual appropriation for the support of the department was increased to $40,000. July 1, 1880, Samuel Abbott, Jr., was elected superintendent, and is still at the head of the department. The services of call men in the city proper were discontinued May 9, 1883, and eight permanent men were ap pointed, the work of the department necessitating the increase in the force. The present organization consists of a superintendent, two captains, two lieutenants, two sergeants, twelve first grade patrolmen, one second grade patrolman, one first grade substitute, one second grade substitute, and ten call men, making a total of 32 men. The office of sergeant was created November 14, 1889. The horses, wagons, and equipments were in good condition at the close of the department year, April 1, 1890. During the year the department performed 615 5-6 hours' fire service, 3,986 4-6 hours of watch duty, and 76 5-6 hours' service protecting buildings and contents from storm, making a fraction less than 195 days' service. The number of covers used in covering goods at fires was 1,879; 33 on goods and 88 on roofs to protect the buildings and contents after fires from additional damage by storms, making a total of 2.000 covers laid during the year. The whole number of covers owned March 1 was 406; horses, 7; wagons, 2; canvas for roofs, 4; life saving blankets, 2; fire extinguishers, 8; and helmets, 30. The officers of the companies were: Company No. 1, D. R. Dearing, captain; S. E. Smith, lieutenant; Company No. 2, James H. Huff, captain, and H. S. Kendall, lieutenant. The total expenditures for the year amounted to $45,957. The suit of Newcomb vs. Boston Protective Department, which was decided by the Supreme Court on appeal in favor of the plaintiff, involved an additional expenditure of $4,328.55 during the year. The suit was instituted for the recovery of damages received by the plaintiff in consequence of a collision with one of the department wagons. The directors say in their report relating to the case: By appealing the case, the legal status of the department has been clearly defined by the highest tribunal of the State. By this decision it appears that the right of way granted by the State to this corporation is largely a fiction, and that if the wagons of the department come into collision with private vehicles when proceeding to a fire, claims for damages, if the fault lies on the side of the employes of this corporation, can be made and sustained." The directors recommended the organization of a new company for the protection of the South End and Back Bay districts of the city, and that an expenditure of $60,000 for the year be authorized. The active duties of the department are continued year by year by vote of the corporation. March 12, 1891, the equipment was: 2 stations, 2 wagons, 460 covers in good order, 23 permanent men including superintendent, 10 call men for outlying districts, the covers to be carried on ladder trucks, 6 horses, and four extinguishers.

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British America of Toronto: In March William A. Booth, one of the company's trustees in the United States, discovered that $30,000 in securities had been extracted from the box controlled by the company in the vaults of the Mercantile Deposit Company of New York. The associate trustee, Wm. H. Guion, was confronted with the charge of having extracted the securities, Governor John Morison of the company and Mr. Booth being present. After an indignant denial of the