Fergus County Democrat., 1905-05-02
Over Two Hundred Dollars Due Lew
ist0wn Volunteer Fire Company
Will Be Paid by County.
DECISION OF COUNTY ATTORNEY
Directs That Receipts From Fire In
suranCe Companies Should Be
Paid Over at Once.

pany has made formal request for
certain monies which are due the de.
partment from the county and it is
now certain that the money will be
paid over to the trustees of the COM
pany some time this week. This
money is collected by the county from
fire insurance companies doing busi-
ness in the county and the amount
now due is $264.24. At Mr.. Chand-
ler's request, County Attorney Roy
E. Ayers has given an opinion as to
the necessity Of turning this money
over to the fire company. The opin-
ion was filed Saturday morning and
as soon as Mr.. Chandler can get an
order from the county commissioners,
who are now in session, the amount
will be paid. The opinion Of Mr..
Ayers is as follows:
Mr.. E. p Chandler, County Treasurer.
Lewistown, Mont, April 27.-Dear
Sir: l am in receipt of your com
munication relating to taxes levied on
the excess premiums of fire insur-
ance companies received over losses,
together with the communication from
Tom Stout, secretary of the Lewis
town Volunteer fire company, in which
he demands $264.24, which he alleges
to have been collected as taxes in the
above stated way, and also note your
request for an opinion in relation
thereto.
Section 6S1 of the civil code of Mon
tana provides: Each and every in
surance corporation or company trans
acting business in this state must be
taxed upon the excess Of premiums
received over losses and ordinary eX-
penses incurred within the state dur
ing the year previous to the year Of
listing in the county where the agent
conducts the business, properly pro-
portioned by the corporation or COM
pany at the same rate that all other
DSi oollu piOpCIly l0 ldAGu.
Section s of house substitute for
senate bill No. SO, session laws, 1889,
page SO, provides: "lhe disability
fund of the fire department of a city
or town shall consist of such sums as
may be derived from taxation of in
surance companies or corporations,
as provided by section 6S1 of the civil
code of the state of Montana, and
acts amendatory thereto
Section 1, of chapter CHI, session
laws of 1908, page 210, provides
That monies received from fire in
surance companies, corporations or as
sociations in payment OF the general
levy of taxes upon the excess of prem.
iums received over losses sustained in
this state, as now or hereinafter 10
be provided by law, shall be applied
to the maintenance of volunteer fire
departments of the cities or towns
where such business shall be carried
on, il there be such fire department
there established; and if there be Z
paid fire department established il
any city or town, then the monies
received from such insurance com
panies shall be paid into the disa
bility fund Of said fire department
Bytheway, the last quoted law i;
portion of a bill introduced ant
pushed through" the legislative as
sembly of 1908. by our ex-representa
tive, David Hilger.
Opinion.
This is the statutory law upon tht
subject, and if there be in the treas
ury of Fergus county any monies de
rived in this manner, | am clearl,
of the opinion that it is your duty. a
treasurer of said county, to turn thu
same over to the trustees of the Lew
istown Volunteer fire company, TO
there seems to be no question bu
that there is volunteer fire compan,
in said city of Lewistown. Said fir
company has its trustees as provide
by law, and it is their duty to loo
e after the maintenance of said con
pany, and the legislative intent i
plain that monies SO derived shall b
used for this purpose. Respectful
yours,
ROY E. AYERS,
County Attorney.