Omaha daily bee., 1899-12-15
MUST PAY A LICENSE FEE
Ruling on Outside Insurance Companies on
Nebraska Business.
FIFTY DOLLARS is THE SUM REQUIRED
Deputy Insurance Commissioner Bry-
ant Accepts the Ruling of the
Attorney Generals ONCE
in the Case.

LINCOLN, Dec. 14-(special deputy
Insurance Commissioner Bryant has ac-
cepted the ruling OF the attorney generals
office and will hereafter charge insurance
companies desiring to do a "mscella-
neous business" in Nebraska d.. license fee
OF $50 The Weaver law in one section pro-
vides that every other company shall pay
fee OF 800 for depositing a copy OF its
charter" but makes no exception of mis-
celaneous companies. However, in another
section the law provides that miscella-
neous companies shall pay fees of $50 Dep
uty Attorney General Oldham has written
the following opinion on the subject:
LINCOLN, Dec. 13.-Hon. Wilbur F..
Bryant, Deputy Insurance Commissioner
Dear Sir: In reply to your favor OF the
18th inst, requesting an opinion from me as
to the fees required to be paid to the state
treasurer by the Maryland Casualty COM
pany OF Baltimore, ! would say that 1t is
necessary first to ascertain whether or not
this company, under it's charter and by
laws would be termed miscellaneous COM
pany, defined by section of chapter
Xvii OF the laws of Nebraska of 1899.
IAN examination OF this section reveals
that in the first part OF the section a FIRE
insurance company is defined as any COM
pany organized to insure real or personal
property against damage by fire. lightning,
storm or damage to property in transit, either
by land or water. Life insurance is defined
to mean company that issues policies on
the lives Of individuals, payable after, at,
or before the death of the individual but
does not pay accident insurance for the
benefit OF living persons injured by accident
Accident companies are those companies
that issue policies payable at the accidental
death Of the insured, or agree to pay acci-
dent benefits to living persons injured by
accident or one that issues both such forms
of policies, and life and accident company
is one that insures both life and accident
policies.
Accident Policies.
you will notice that the idea of an acci-
dent policy as defined by this section of the
statute applies strictly to accidents to in
dividuals, this is, to persons and not to
things. Then miscellaneous companies are
defined to mean all other companies are
and every character which can be incorpo-
rated under this act or which may be ad
mitted from other states and countries in
compliance with this act
"A fair Interpretation of this act and its
attempts to define different classes of in
surance would be that the primary defini
tiou of fire insurance companies are those
that Insure property against fire and light
ming; of life companies, those that insure
against death to individuals; and of acci
dent companies, those that insure against
accidents or casualties to human beings;
and miscellaneous companies would include
all other kinds of insurance against loss to
property rather than losses to individuals.
The Maryland Casualty company Is in
corporated under the laws Of Maryland as
provided by section 113, volume / of the
Public General Laws of Maryland. You
will notice from an inspection of this sec
tion OF the Maryland statutes that only in
surance companies other than life are au-
thorized to organize under this section. You
will also notice that none of the authori-
ties herein contained permit an insurance
against loss by fire or against injuries to
individuals. Consequently ann of the opin-
ion that an insurance company organized un
der the law just cited and for the purposes
set forth therein is miscellaneous in
surance company
Legislnture's Evident Intention.
Turning to section 81 of chapter Xvii Of
the laws of Nebraska of 1899 and constituting
said section so as to fairly express the evil
dent intention of the legislature in its pas
sage, would say that while the first clause
OF said section provides that every other
state company shall pay 500 for depositing
copy of its charter etc, yet the section
goes on and prescribes specific fees to be
paid by the different kinds OF insurance COM
panes authorized in this state. 1t pro-
vdes the fees for doing life and accident
business prescribing specifically the fees
for those doing life business and also pro-
vides that miscellaneous companies shall
report all their transactions in one state
ment and pay the one fee OF $50 each year.
In other words, ii makes a specific charge
for miscellaneous companies.
Section 3s OF said act provides that for
eigu country companies of any kind or
character shall pay the same fees and taxes
as other state companies of like character,
which shall be paid at the time and In the
manner provided for in section 81 of the
same act. This section places foreign COM
panies for purposes of taxation under the
provisions OF section 81.
II am, therefore, of the opinion that the
Maryland Casualty is a miscellaneous COM
,opv and that the DrOner tax on il under