ASSESSMENT OF THE PROPERTY OF DOMESTIC INSURANCE, TELEGRAPH AND EXPRESS COMPANIES FOR THE PURPOSE

OF TAXATION.

6. The property of all domestic insurance, telegraph and express companies shall be assessed for taxation as other property in this state. But the stock notes of such companies shall not be assessed; nor shall such notes or any part of them be considered a part of the indebtedness of the maker thereof, in listing his property for taxation.

RETURNS TO BE MADE ON BEHALF OF FOREIGN INSURANCE, TELEGRAPH AND EXPRESS COMPANIES.

7. Every foreign insurance, telegraph and express company doing business in this state, or the agent or agents thereof, shall annually make returns to the auditor as follows: Provided, that where there are several agents of any such company in this state the returns may be made by any one of them on behalf of all.

8. If such returns be made on behalf of an insurance company, they shall show the amount of premiums on all insurances made, renewed or negotiated within this state, or on any subject of insurance within this state, on behalf of such company, during the period to which the said returns relate, including as well premiums uncollected as those which are paid.

9. If the returns be made on behalf of a telegraph company, they shall show the gross receipts for all dispatches or messages sent and received by such company within this state, during the period to which such returns relate.

10. If the returns be made on behalf of an express company they shall show the amount of charges and freights, whether paid or uncollected, accruing to such company during the period to which the said returns relate, on account of money, goods and merchandise forwarded or carried within this state by the said company or under its charge or care.

11. The said returns shall be made within twenty-one days after the first day of February in every year, and shall include the business of the twelve months preceding the first day of January in that year, and any business omitted in a former period. The amount only may be stated in the returns without the particulars, unless a more specific return be required by the auditor. The returns so made shall be verified by the affidavit of the officer or agent making

the same.

12. It shall be the duty of the auditor to cause the provisions of this chapter to be carried into effect, and he may from time to time prescribe such forms and regulations as are proper for that purpose. And it shall be the duty of every assessor to transmit to the auditor, within the week preceding the first day of February in every year,

a list of all such companies or agents doing business within his assessment district as are required to make returns as aforesaid.

TAX TO BE PAID.

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13. At the time of making such return by any foreign insurance, telegraph, or express company, the officer or agent making the same shall pay into the treasury of the state a tax of two per cent on the gross amount of the premiums, or charges and freights, or receipts for dispatches and messages stated in the said return, which shall be in full of state taxes only. The company paying such taxes shall take duplicate receipts therefor, one of which shall be filed with the auditor. Should any company fail to make such payment and file such receipt, the auditor shall not issue to such company the certificate mentioned in the third section of this chapter so long as such failure may continue. Provided, that any foreign life stock insurance company which shall invest in this state the whole amount of its net receipts from its business therein, shall pay only one-half of the aforesaid rates.

PENALTY FOR FAILURE TO MAKE TRUE RETURNS OR TO PAY THE TAX.

14. Every company or agent hereby required to make return or payment as aforesaid, who shall fail to do so, or knowingly make a false return, shall forfeit not less than one hundred nor more than one thousand dollars for every such offense.

SERVICE OF PROCESS AND NOTICES.

15. Every foreign insurance, telegraph and express company doing business in this state shall, by power of attorney duly acknowledged and authenticated, and filed by the company in the office of the auditor, appoint some person residing in this state to accept service of process and notices in this state for the said company; and by the same instrument shall declare its consent that service of any process or notice in this state on the said attorney, or his acceptance of service endorsed thereon, shall have the same effect as service thereof upon the company. And thereafter such acceptance by the said attorney, or service upon him, shall be equivalent, for all purposes, to service upon his principal.

16. As long as any liability of the company in this state remains unsatisfied, no revocation of any such power of attorney shall be of any effect, until after a like power to some other person residing in this state has been filed by the said company in the office of the auditor. And when any such attorney dies or resigns, the company shall immediately make a new appointment and file the evidence thereof as aforesaid, until all its liabilities in this state are discharged.

17. A copy of any such power of attorney, certified by the auditor under his hand, shall be received in all courts and places as prima facie evidence of the execution and contents of such instrument. The

auditor may demand for such copy from the person applying therefor, a fee at the rate of fifteen cents for every hundred words.

18. No officer or agent of a foreign insurance company shall make, renew, or negotiate in this state any insurance, or contract for insurance on behalf of such company, nor shall any agent of a foreign express company undertake, in this state, to forward or carry any money, goods or merchandise on behalf of such express company unless the said insurance or express company has complied with the fifteenth and sixteenth sections of this chapter. No officer or agent of any insurance company shall make, renew or negotiate in this state, any insurance or contract for insurance, on behalf of such company, or transact any business for such company, directly or indirectly, without first obtaining the auditor's certificate of authority, as required by law; and this applies to all persons engaged in any manner in soliciting risks, issuing or obtaining the issue of policies, selling tickets of insurance, or otherwise doing business of insurance. Any person violating this section shall forfeit not less than twenty nor more than two hundred dollars for every such offense; but the contract or undertaking shall nevertheless not be invalidated by any thing in this section contained.

ACTS REPEALED.

2. All acts and parts of acts coming within the purview of this act, and inconsistent therewith are hereby repealed.

CHAPTER XXXV.

(Acts 1882, p. 22.)

OF THE RECOVERY OF CLAIMS DUE THE STATE; PROCEEDINGS TO JUDGMENT OR DECREE.

1. The auditor shall cause the proper proceedings to be instituted and prosecuted to enforce payment of money due the state.

2. When the proceeding is at law, it may be by motion on thirty days' notice, or by action; and whether at law or in chancery, it shall be in the circuit court of the county in which the seat of government is; or if property or a debt be attached, in the circuit court of the county where such property may be found or the person owing such debt may reside; and it may be in the name of the state, though the liability is created or secured by bond or other instrument, payable to or covenant or contract with any public officer or other person acting on behalf of the state.

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3. The action or motion at law may be against any person debted or liable in any way whatever to the state, his sureties and his and their personal representatives, or any one or more of them. But a judgment against a personal representative shall only bind him to the extent to which he is accountable for assets of the estate which he represents. If several defendants be proceeded against jointly,

judgments may be rendered against any one or more of them shown to be liable and the proceeding be dismissed as to the others, or judgments rendered in their favor, or the case continued as to them for service of process or notice or other cause. And an unsatisfied judgment against one or more of several persons jointly liable shall not be a bar to any subsequent proceeding against the others.

4. Courts wherein cases are pending to which the state is a party may hear them before other cases and expedite the proceeding therein by such rules as to them may seem proper.

EXECUTIONS AND PROCEEDINGS THEREUPON.

5. In a writ of fieri facias upon a judgment or decree against any person indebted or liable to the state, or against any surety of his, after the words "we command you that of the," the clerk shall insert the words "goods, chattels and real estate," and conform the subsequent part of such writ thereto. And under any writ, so issued, real estate may be taken and sold.

6. An execution in favor of the state from any court, may, if the auditor see fit, be directed to the sheriff or collector of any county, and be served anywhere within the state, by the officer in whose hands it is placed.

7. Every writ of fieri facias issued according to the fifth section of this chapter shall be levied first on the goods and chattels. If the officer having such writ find no goods and chattels liable thereto, or not a sufficiency thereof, then he shall levy it on the real estate.

8. When a levy is so made upon real estate, the officer making it shall publish notice thereof and of the time and place of sale in a newspaper printed within such county, and if there be no such paper, then said notice shall be published in some newspaper of general circulation in the county, and in either case, once a week for four successive weeks, and also notice shall be posted at the door of the court house of the county in which such real estate shall be, and at such other places as may seem to be expedient, for a like period, and the sale shall take place at the premises or at the door of the court house, as the officer may deem most advisable.

9. If the amount of the execution and all the cost and expenses be not sooner paid, the said officer shall proceed on the day mentioned in the notice to sell at public auction the interest of the party against whom the execution issued, in the real estate, or so much thereof as the officer may deem sufficient; and if a part only be sold it shall be laid off in one parcel in such place and manner as the debtor or his agent may direct, or if he give no direction, as the officer may deem best.

10. The sale shall be upon six months' credit; and if the land be not purchased for the state, the officer shall take bond of the purchaser with sureties for the payment of the purchase money to the state. Every such bond shall mention on what occasion the same was taken and be returned to the office of the court from which the

execution issued, and the clerk shall endorse thereon the date of its return. For making such sale the officer may charge five per cent. on the first three hundred dollars and two per cent. on the residue of the purchase money, which commission shall be deducted from the purchase money and the balance credited on the judgment debt. The officer and his sureties shall be liable to the state, if in sufficient security be taken on such bond.

11. So soon as the purchaser shall pay the purchase 'money, a deed shall be executed at his costs, reciting the execution, the sale and the price, and conveying the land to him. The grantor in such deed may either be the sheriff himself or the dupty or collector who acted in making the sale. The deed of either shall pass to the purchaser all the interest which the party against whom the execution issued had in the land at the date of the judgment or decree.

12. When the officer and his deputy who acted in making the sale shall both have died or removed out of the state before making such deed, or fail or refuse to act, the deed may be executed by any successor of such officer, or by a commissioner appointed by the circuit court of the county for that purpose, which deed shall have the same force and effect as if made by the officer who made the sale.

13. When any bond taken under the tenth section of this chapter shall become payable, and be returned to the office of the court from which the execution issued, it shall have the force of a judgment against such of the obligors therein as may then be alive. Execution may be awarded thereon against them, on motion after ten days notice, and the same shall be proceeded under in like manner as an execution issued on such a judgment or decree as is mentioned in the fifth section, save only that the clerk shall endorse that no security is to be taken, and the officer shall govern himself accordingly, and sell for ready money any real estate which he may levy upon under the

same.

14. Against the personal representatives of such of the said obligors as may have died before the bond has the force of a judgment against the survivors, judgment may be obtained by action or mo

tion.

15. When return is made on any execution on behalf of the state, that goods, chattels or real estate remain unsold for want of bidders, or to that effect, the clerk of the court from which such execution issued, shall, when required by the auditor, issue a writ of venditioni exponas, directed to the sheriff of any county adjacent to that in which the levy was made, that the auditor may designate; which writ shall recite the execution under which the levy was made, the nature of such levy, and the return that the property remains unsold for the want of bidders, and shall command the sheriff of such adjacent county, if the property remaining unsold be goods and chattels, to go into the county in which the levy was made and receive the same from the officer that made