### t&D c. MANN
-- **OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

Boa. r5.rd.rA* tielun chalxmaa, Cdttes on Clabas **and Pooounts** 

**‘ Jous6**  **of** **33pres4nt4tl*aa** **Aultln, Texas**  **April b,**  **19.939**

**D4ar Sk2** 

**.**

A88l8tallt Atto **attaohed** lnalu wbioh yoa **deml** 

### their**talldlt rsoelpt**  **of your**  Jr. Lloyd Armstrong, to@sthor w%th **fils~** nrat.6claims upOn

aoat **airouas** e elaints~511 be 00; and Uittieolt under 4. Z~nbersuch olrma8tmaao rsud Cf l.ngmsit5oQQf

or 3uoh taxes auoh fuetm, **sssd UFOU**  by **tha OOWt.** 

ICatloasl L~ifoIneur~im3i~Com~asq,

hearloan Ualted Life Insumnoe Corepaw.

_ Yile Ho. 49 Union Contr81 Llfa Xnrursna6 Company, File
so. 9Ohio f?et5onelLife Inaureacs COmpany, File Ro. 8The Sanhattan Life Inmranee OorpamJ, ?5ls RO. 4The 

### AoaolaMutualLlfo **hamran** CoX$aW, ?ils PO. 1Q Am4rlaua **duedit** IndeRlkltyGoapaZkY, Ils.19T



### Eon.Vlrgl1.A.

yielden, 

### April5, lOsO,P4gt Z

**lir4m4n'e** 

### Inauranar**CQpaly of**  **X4warFr** 

## Xew‘Jerre,,

Ro.S3 Qharles X. Rleksr, W. 70 F444ral Lit4 and Castmlty Company, Ho. 15 

### Joyae**Rosboromgh,** Ro. 5 IArturoortls, BO. 1x

Before oonri&ming eaoh 41a5a lndepen64ntly aad s4parat4ly a8 presanta~ by yooruhonorab14 oorrrlttee 

## .ve think it 

## partloent

**to** 

## matforth

generally suoh authorltles as, 

### la our apiaion, govern 

## their dlsposltloa. 

### thehgishtito authorlty.to maat laws ooverlag approprlatIons **h4ral.n** 

### mqwsted im lImIted **by** th4 pror585pns of t&s ConstItutSon mhIo?Iread:

*Art. 3. **itk4. 4.**  .fhe 

### b6ia~ature Shall pr0vIda by 3.8~r0r tbaoapensatlon or all oirie4r8, Wl3'8Zit.8, bE;entSand publio **0OIltl40tOW,** not provided SOT in this Conetltutlon, but shall not grant 4xtra ooqmn8ntIon to any ortlc4r, servant,.a64nt **or** publI4 aontraotors, **utter** 8uoh pub150 44n5ee 8ba11 hove **beta** parfox or oontraot entered 

### into,forthe perfommnae of tha aam; nor grdnt, by appropriation or **otherrise,** any apomt of money out of the trtaary of the &ate, to cay indlrldual, on a aleia, real or prtttndtd, when the s&no shall not lxvt keen provlcitdfor by pro-oxistfng law; car **43Lploy** any :ne In the **new of**  the &ate, unless authorized by prt-existing law."

I-h4r414rant part of *otIon 44, Artlole 3, Constitution of Ttxa8, aontrolllng the question of authority of 

## ttmLegislature to **mtkt** appropiatloas 

### OOvtrillg

tht **r4ftInd** 

### Oleim8 in qa4etiOtl imbmhl SQt forth:
Vhe Le&slaturt

....&a11 not 6:allt.r.. **by** appropriation **or othtnltt,**  **any amOuttt**  **Of month**  out or the trsa8ury of th4 Statt, to any indlvldual, on e olaim, real or prat4nd44, rhea the **40~4** shall not **h4rs** been proilded for **by** pro-4xleting law;. A' .'Eon. Virgil A. yielden, April S, 1939, Pegs 3



### The above alause h48 **beta** interpreted **by** the Suprrpe Court In tht o484 of .iuatin?iational Sank **18.** Sheppard, 71 SW Bad Z4S, **to** wan th4t the hglal4tur4 o4nnot appropriate Stata aon4y to any ladlvldutl ~1114~8, **at** the **very** time ths 8ppxvpri4tIon I8 amdc, thera Is **already** ia fores 8opIevalid **14x UOn8titUting**  the **ohdIn** the appropriation Is mad4 to **pay** a leg41 and ralld obllgetlon Of the State. By 14~1 obli~atlon Is deelamd to k aueh an Obligatloo as would iorn th4 baal~ of 

### a judgment age:ost the State in a 

### court 0i eoapttbat EAadlatIon in 

### theer4nt it should psrmlt ltstu to b4

Certain rnlta OS laIlep4 rtlttr4t4d 

### in that aam aao& whleh a8 **8** person rho pays 4s **illa@** tax under darer8 **ha8** 

### a leeal alaim for fta ra-puymtut and 

### under th4 i4Ot8 ia that C484,‘+3&4 CTitZ Writta& th4 OpIllfOS for the oourt, h4ld that **suah tax**  **or.ftt was**  paid under LaplI4d'dur4aa. It appears that auah **&ureas** muat 4x5at at the tIa4 91 payment. ~.,

Dnlssa the olaln~~ltU.9.unrltrthe tbovt rule a& authority, they ar4 uad "@Mly olasaIfIed as rolun% tary paymtnt and aa stotod la the Austin !!atIorml53aak oasa, aupr4, a ptrson who voluntarily pays an llls~al **tax he8**  **no** olaia fcr its r4-paynont. The companion oaa4 to tho +mstin CeticCal Bank aaae, sugrs, w!zerain otrtala **tax** payments vtrt hold voluntar5ly 3tdc was the 3araIoana Cotton Ullla ~a. Shepptrd, olttd In 71 35 **2nd, 247.**  **Tti4** effects of the holdlnr 5n the **slave** two oRSea are sum

### mariaed.in ttx opfkico rtndcred in State VS. 

### Forlsttin, **79** SW 2nd 143:

"These Casts art oonolual~t of thobtation8 that although the state rtetivti3 tkt benaf5t of the unauthorized ocntreots of its orrlcera, 

### or **rtotlvts** uaauthorlzad taxes ooluatarlly paid into,tht treasury, the Ltglslature oamot spprogrlato **money** to m-pay suoh Oltfa8 b4oaas4 of the ocnatitut5oaal InhibltiOB8 afor4statlon4d;~..~*


### Th484 eaaaa, therefore, are rurtber authollty for the proposition that a mere xoral obliqetioa of the Stat4 will not support **4n** appropriat5oa o? State monsy to an IndIrIdoal* Stat4 14. PerlatsJn, supra.-1

Hon. Virgil h:?leUben, April I, 1939, Paga 4

Of tbe slalm submitted, those to be **towad** in your file fo. 53, 49, **and** 9, arise out (rrb multa brought under the ~rovlaloas o? Artlola 006#&, oomon1y **known** aa the *protamt statute*, eoaoted %y the CSrd Leglslatura, Acts of 1933, for the pwpose qt provldlng an ado under Poate remedy at law to the agWtaxpapar **vhoreby**

ta prorlslona he oould enioroe liability of 

### the **State to**  pay a curtain awunt of money oa l oaount or 

### thepayaent 

### of taxea alleged to hare bean vrongfully **esaotad** by tha Stats fro6 the taxpayer or plalntifi. h dou it nooessary to set forth harelnL, the relotant 

## portloa of 

## the named 

## rtatutar

“Art. 7057b, Soo. 1. Any person, fin,
or oorporetion rho may bo required to pay to tbo head of any depsrtment of .theStat4 Dcvernmnt any occupation, gross raml?t, iranohlae, Uoenee or other prlrllaga tax -or fee; aad who belletsa **or** aonfaada that the ssze 1s unlawful and that auoh publio official 13 not la&uliy catltled to dammd or collcot t:=eY~;.ZB shell, nevertheless, be req:llredto pay such amount es m:ah public off’ioial **o+.rgcd** with the oolleatfon thereof may dce.3to be dce tke Stat.e,and shall be estltled to aoooapany such Fameat 71th o written protest, scttinp out fully **ard** In **de** tell each e;f every ~.rcuo:cr retson why it 1s crr.tr2d:

- tt.e t ~LC!-L

rlc,;anC is mlasful
or unecWrlzed.”

332. 2. ?J?onthe paymint or such taxes or foes, accoqanled by such written protest, the tex>ayer shall heve 

### ninety (90) days 

### from sai,ddate wlthlu r!;iob tc file mlt **for** the reocvery thereof lo.any court of co~.;ettnt $urlsdictIm in Travis County, Texas, snd zone other. Suob **sult** shall be brought against the public offiolal o?mrged with the duty of oolleotlng such tax or fees, the State **Troasoror** and thr Attoroey General. The lasnea to be determined in such sult shall bo only those arising out cf the grounds or reasons setHon. Virgil b. ?faldsn, April 5, 1939, Page 5

;;f:; In 8ucb vritten protest as orlglnally

The right of a peal in ctier oases prod3 ai shall exlat aa **by** law. Prorldod , ?ouever, vhe.rea ala-4 aotlon is brouP>t by any taxpayer al.1other **taxpayers** beloaglas to the olass and represented fn 

## mwh alass aatlon vbo have properly protested as herala **pFovlded** shall not be required to ills separate 

### suit8 but shall be entitled to **and governed**  by the dealsloa rendered la suah ulasr a&ion.

‘soo. 3. It &all be **the duty**  **of suoh**  publia oirlolal to traaamlt dally to the State Treasurer all zoney so reoelred, rfth **a detailed**  list oi all those remlttlog sams, and he ahali inform tha 5t.at.a Treasurer in writing tbst,such noney uas paid under proteat **am** heralnqbcre prorfded. A depoalt raocfpt ahall be lasuod **by** the Couptroller ?or **the** dally total cf such re.aittaaoee from eaob **de partment;**  and the 

### asshicr of the Treasury Sapartaent ~~411 keep a cash **book** to be aalled '~usponsa Ceah hook," in vhlab to enter such **deposf** t reoelpts. **Uponiho reoeipt**  of suoh aoney by the State Treasurer it shall be his duty and he is **hereby** required to lcrmedlatsly and forthwith plaoc tbc sxce in Ztste depoaitcries bearin?. interest ‘intb,esaqe manuer 

### as any other funda ot the :‘.tut.e required to ba plaoed in such depoaitorles at lntersst, and the State Treasurer shall further be 

### ra- &red to allocate whatever interest la earned
on such fuods asd to credit **the** amount thereof **to** such **suspense a=couat**  until the statue of **suoh money**  **io** finally detemlned as herein provided. 

### "580. 4. if suit 18 not brounbt within the time and vithlo the manner he&in provided, or la the ersnt 

### it finally bo detemloed la suoh **ault that**  **the** sums of money 80 paid or any pOrtlOa thereof, tOgetbOr vlth tbe pro rat4 loterest earned tbereon balong to the Btate, **then and**  **la** that **event** it ahall **ba** the duty oi the State Treasurer to transfer auoh money iraEon. Virgil A. tloldea, April 5, lOSO, Paga 6

**the** 

### auspeoaa

aooount**to** the **proper** fUna or 

### the **Stata by**  

### plaoingthe portion thereor belonging to tha Stata ia 

### l 

### ao& fundby tlm 

### iaauanse

of a dsp0ait

warmat. 

### Fiban

aueh deposit warrant or rarrmta are lasued, **they** ahall be ontorod la thd oaah book, and the proper rund $0 whloh iuoh 

### l ouey La ao traaaIsrred ahall be properly oredlted thrrowlth.

....

It will **be** 

## noted that aaoag 

## the**preroqoiaitaa** to 48tabliahln~ **liability** on the part Of the Stat8 fOr fund8 aloimad the 

### taxpayer mat 

## either

bring 

### l

ult 

## wltbSn niaoty 

### 4001day8W&date or 

### protaat**aaooapawying** 

### paymat **o?.tho tax**  **br be**  **rapraaanted In**  **a alar8**  

### l etioa 

### brought**by** 

### any taxpayer 

### balon&w to the 

### aam aAar8 through a properly ill.6 **protertaa providwl,**  **emi if**  inolodad in the latter, hi8 **ault** 

### within **the** ninety **(90)** day period ia **aroused.** It **fa further**  

### l peolfio~lly protided that only where the atatua of t?lafund8 ar4 iInnally drtesmlaed in 

### auoh atit, together with the 

## prorata intermt ramed thereon aa bslongfng to tba taxpars fa the State T’raasurorrequired to tofuad 

### l uoh anmunt together with pro-rata iotersat earned.

Ia proaeoutlng auob olaima under the prorlsicns oi this rtatute, it is our dew that anoh 

### taxpayer where he desires to rollem himself of tba e nsoeaslty or lilin8 and proaeouting his om suit in the **stannor provided,**  would aoaossarlly have to join or be **ldcntifiad** t&rein by **naae or**  **reformme aa**  a

, party to the olasa 

### l **uft.**


### %I 404ordano4**with** the gwanl rule &m4rni~ voluntary pamnt8. a prson *ho voluntarily pays aa illegal tax, even though he paya it under ooaaidorable **aotuaI praaaura,**  **oaM0t maintain**  **an .aotion**  

### to **T4oOveC lt**  **bWkt.*** **86** il.C. L., pea. 411, pa* MS, and amaroua authorrftler **oltod** 

### thersuader.Hon. Virgin A. ?ialdan, April 5, 1939, Page 9

qaymeat of an Illsgal tax lm not oonaldered to be under duroas marely baoauaa of

a pauuaiary penalty Impoa6d upon failure to pay Illegal tax *Ithin a oertaSn tire arter It tall8 dtia,

### beoaaaathe taxpayer @mild Iatsrpo8a the amna aarenae to aa aotlon 

### fortha **paaalty** that he ooald to an aotion to **reoomr** tha 

### tax ltaalf.* 86 R. 0. 1. **para.** 415, 

### pa@ 4s; Brunaon is. Orawford 

### County Laty Distrlot, 107 **Ark.** 84, ll5S81 W, AM. 

### Caa.19lSA. 49s 44 L. R, A. (I. S.) t98 and note.
Praotloally 

### all of theal&Insaubulttsd, 

## rith 

## l **xorption** or 

### thorn 

### underill0 Ho. 70, 13, 5 aad 18, 

### involvetues paid 

### apaathe gross 

### piurfm raoslptm. 

### hrtlalb4769, Rotlaad Clrll Statbtaa 1988 and as aaaodad. We **q~o~.ttddn** the rolovaat parts of 

### said art&o10 w$;&;ad eub6taatlally the 8~10 aa **tlu** orfgfnal **aot**

*Zaab life insutanoe 

### 40upanynot organ

### izedutldsr

the law8 of this state, trnnssating buelmaa 

### In this 

### 8tat6,~ahal.l annually, on or bafore tbs 1st **day of**  **&rob, maLo**  **a r@-**  port to the oclarlsaloaar, wh?sh 

### report shall be morn to by oither t?leprsaldant or rloe

### prceident and searetary or treasurer or suoh oowany , whioh shall ehm the cross amount of premiurasoolleotnd Gurlag the pears endiag 

### on bomber Slat,praosdlag, fro!& ultlreasoi this 8bd.6 UpOn 

### polIsls6 Of insuranee. eaoh 

### , aoeh oompany shall pay sanually a tar equal to.... Y3uoh taxes shall ba for **and on**  **aoaoaat of**  the buaIaeaa **traaaaotad in**  **this Stats**  burlng the oalendu 

### year ln whloh mah 

### praulras wore oolleoteU, 

### or **for** th8t portion thereof dariag uhloh the 

### ooapaay *hall hav* tranaaoted bud

### msa in thfaState. This sot ah811 not la say mumor 

### afreotthe obligation for thm **paymnt** of any taxes tt;athara aaoruud and that are mm dueROB. Virgil A. Pleldea, April 5, 1939, Page 8

but the obll~atlon as noa providsd 

### or 061llg. by law for tha Pagrant Of ausb kXSe shall oontIBue in tu1 foroe and eifeot." 

### Artioh 4?70, 3evlsed Civil 

### Statutea of Team, reads as followe:

7Jpon the raoeipt of sworn **stataaaats** showing 

### the goes proalvu 

### reodpts of l aoh oozapany,the CivamIeel9nai fnsursnor shall oertlfy to the State peeuper the sunuaf of tares due by 

### suoh ea.anq **Sor** ths prs**oedlng** year, uhloh taxes ehallba paid to the Stats Treasurer for tba ueo af tha,State,- by auoh oo@$euy. Vpon his reoe-Iptsf euoh 00&.1ii0atc, **and** the 

### &my'mnt Of **SUO~ tax,**  the Treasurer l

hall sxeoute a 

### rooelpt thereror, rhlah noslpt shsll be avldaaos .oithe payment Ct euoh taxes. ?I0Suoh life iU8urame company shall raoelva a oertifloatu of authcrity **to** do bnslnasa in this State uutll euoh **taxozbara** paid. If, upon the 8xdnation of any oompuny, or in any other ammer, the Commissioner of Irmiranoo shall be informad that the 

### gross preralum rscelpta of zanyyear eroaed In mount those shcm by the report thceot, tharetofore sede as above prwlded, it shall be the dr;tyof etch Coznlsairnsr **to** file nlth the State Treasurer a **8Upple;lental** oertlfloats showing the additional mount of tares due by suuah**aompany,** whloh shall be paid by suoh coapauy upon uotloe thereof. The State Traasurer if, within fifteen daJ8 after ths rsoalpt of hln of any oertifiaata or **eup~$amntal** oertllioate provlded Sor by this artlola, ths texao due a8 shown thereby have not bean paId, shall report the faotato the Attorney **Osrkerrl,** rho shall hadiatoly lnetltute suit Ia the proper oourt Is Travis County to reoovsr **auoh taXaS-** **”**
Art1010 4#95. pertainlug tu ravok1n.ga oertlfiaate of au Ineuranoo company, provldre that apocliallure

## Ipn.Virgil A. PiSldSB, April 3, lOSO, Pedw 0

or refueal to ocmply dth the provlsloua or repulra**nsnte** of thle ohepter; the 

### Commlealoner upon 

### aeocrteInla& this reot, 

## l hall~givo wrltten~notloo of 

## his latentlon to revoke the.oaapSny*e outifioato of authority to **traneaot buelnde**  

### la this Stat8 and 

### li cot 0~1104 with,

## at the

## l plntlon of !

rorlelone th rtydays, It 

### l hSl1 by the duty or ChS.

## Camleeloner oertltloete of 8Stthorfty or 

### l ueh 0 

## tOfrvoohi; prov:dee

that fa 

### the o*eS of nv00at on, apQY- no oortlrloate or **eoth0rlt~** &ball Iesw 

## r0r one JOU ena until the 

## oorolry l ampllee dth tho **provisions** end requinmente. **The rapany**  **ha0 the**  **right to**  

## brw **spit to**  sot 

### l 

## eldm anyaual~ordorof ravooStlon.

Artiole **4776,** provldoe that upon the r8iit320 ta make snob report or any speo%al **report mqulmd,**  6uah ooquq shell be **robjeot to**  **a patalty**  **Of #ZS&O**  

### perby for eaoh 

### day la dorault in 

## additionto.mvooa

## tleaas **provfdod in**  **the** pmO&ing Srtfolo, to k n**oovusd in**  **a ault**  **be bo**  brought 

### by the **Attorney** tineral.

In tha light of th4 ahove Suthorltloe, w h~vS aoneldered SSO~ alelm eobaitted e~paretely and **in** oomiaotlon thsrorlth, and reepsotfully rendu to you our opinion as rollowe:



### fileHo. 5s - 8ollano~ Llre Ineurenoe Goapuy. 'fhi8alair 18 on mOOrd **in** this **iWpartU8Bt,** 8 Suit ooverlng whlah having b~senriied, Ho. 6087, In the aietrlot Sourt of Travis 'CountyTexas. The file shows that the 

### suitwas dlsmlaeed

by agreeamnt

withendunder tha forms Attormy Gsnoralfe adalnistration. It Is a olaim for refund 

### or 1935annuity ooetraot

eoaelderatIone,

peld under 

### theabovequoted~etetatee. The olaia does **not** 

### efMbit a copy of the protest. The tax paid ou annuity oontmst eoruI4sntIoru hera beenbl4 **by** 

## the**oourt** lo the ease Of ikSie1 v8. fh0 Life fBSUmBOa COISpSlky of VIrginIS, 108 SW 

## &ad8S6,tobdan 1Uegeltax- 

## The olair **dooe not**  d%ealoee 

## thatthe ~Ori~iBSl tex papent out of rhleb 

## tbleolrlm arises -8 5llegally 

### l **uoted 00**  

### paid nndu 

### dumbem, oxpreeud or lmpllod. Ia the 

### l **bmnoo** of euoh dursu, 

### it 

## Se QoT oplalon that **the** bgislatuxu Is 3ot Suthorlrsd to make **an appropriation**  **to pay**  **the QJQ.**  **IB any**  doubtful **oaee,** huwdver, da to the erIeteaoe of moh **durae, eama** 

### l hwld be 

## Iatarriaed by the eons%

### Ron.VirgilA.Ylolden* hppril 5, 1939,Pa&* 10

tileso. 49,Fart, Patteison, Hart t Rroun, 8ttoraejr 

### ior- Liaaolalv8tf0081 

### Lifexn8uratm cmpany, (&IAaerlaan

vnitedLlfoIa8uraoa c-any, SWuo8sor8'to

Amrle8a Oeatr81

Lit0In8unaoa Corrpcly, sheeeolaiu, involvtin( the 

### ill8W pamnt 

### OS uumity eontrart oon8i4eTrtbn8, for the yo8r 19935

### underthe 8bOT8 Art1018 '4769,

### 8r8 8til& 

### peodlry[ ia tb8 oouoty **8?Pat Of**  ***vi. ~UAt~,**  **%X88. %%8U**  **8UitO Ver8**  **tihd** mder the PrOtart 8tatate8 **aad, iB**  **00s opinion**  **ahoald** bopronouted to judg~nt. To d&l ooakat td8 law 

### firarfth referewwto th8 

### diapwal oi th8H 8a88& It 18 OU? OpfEiOB that th 

### ~bhtUT8 W8ld Sot b. 

### l utherhed

to make 8 

## t-M 8Uit8 

## We pm f prepri8tba8 to 

### pay 88RO 

## *hi18 ly. ?%18 x0*9--08 -St?81 

## tifiIlUOrMcHQaPanYe Thb la ilm a 

### crlair iOrrefundof 1110~1 kar

r ia onl **au%ty eontraat**  **romidwatiow ior**  **#o ITS**  

## 953 1951sod19ST

under theabW8 &ti81*4?99*A8- oOl=dQJ t0 the a18i8, 811e&43 88id tate8 t0 ha0 be8n pa&d ua&eT prote8t we fin& tket no ml.%% n8 

### riled Within 

## theOttl8ty

## t90t d8J8 

## UkldW

theprOt88t 8tatUt.8. 

### I% 8tlit

6OOt88tinC: th.eri&?kt8Of tha 108m8Me %amS88ioner to 

### oolloot**or dmnad**  8uoh t&s88 **to be**  

### paid up on l nadty'ooo8ide~ationr -8 

## brought by the Vnica ?entral Lm In8uxmnoe coqmay with the daety (90) 

### ay period,**nor by**  

### aa~oneelselnthb ooapanpsbeh8lr 8uOh a8 t0 take it l Ok88 **8Uit.** 

### BothOr th8 **01A1Q8 a8**  pr88ent86, tOtall1~ 

### aWea **ThOMMd ti**  **%udred cad**  **TESrty ~JMI**  **SO/lo0** 

### ($ll,lsO.S9) bl]Jr8, appeerbd to have been a voluntuy payment 8x14a8 8uoh, 

### laouropinion,

a?i appropriatloa by 

### the **hg~8htUr8 would**  **be wmuthorieed.** 



### tile810,

### e-mm ahloBatlonal **Lir8 f-8e**  

## O-P-7* %%i8dIti 8hOU#thtthe 9ttmtOf -8 

### unndw

### th8dove art10104969,rot **the y8u8**  

### 19S4,19S8, 

## 19368nd1939

Wr8 WFOMOW~ OWt8td84 m th.0 

### la

## thattheyrailedt@ take eredlt

### rOrdivldenda pa T **The tam8**  **bigf808t~wm0?8 aOt**  

### pdd **WderprOtWt Ukd,**  

### in **our** 

### opl~~lan, **th8 tibivitdae8**  

### not **dinlo thtan7**  drm8m, 

### l

xp ras8 

### or irplled,

l 

### rlstedat thetlmaofpwrat.

## Son. Virgil 

## A. llolden,

bprU, b,1959,

Pad8 11



### lmpl 

## led. fSleTo.lo-Aroaok Mutual LffeInruranoeCmi**P-t*** Thi8 oiain **18 8i8614r**  

### tothe l bwa ohin 

### in that **IrhO**

### oOM~8nlf8IiOdt0 **t8h** 

### #aIF 18S81deduotlon foT hideRi 

## -b the pa-at 

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