Year: 1876

of perjury, when it would be periectiy
manifest from all the circumstances, from
the circumstances given to the statute by
the Secretary Of State and Treasurer,
that if he was mistaken he was innocent
ly mistaken, and could have had no
criminal intent whatever,


Counsel then dismissed that charge
from consideration. I'LL


The next charge was that the Auditor
embsxzlsd certain monies collected from
insurance companies doing business in
this State, which it is alleged ought to
have been paid into the Treasury OF the
State. With reference 10 this charge 1t
was contendsd, frst, that under any fair
and just construction of the insurance
laws Of this State. the funds which have
been paid to the Auditor and the receipt
of which he had the tsmerity to admit
before this Court, belong to the Auditor
by virtue Of his Office aud do not belong
to the Trsssury of this State,
and consequently counsel insisted
that even if the Auditor q should
bo mistaken in this construction the same
result would follow as in the first case
and nsthing moro than civil action
would lie against his securities for the
recovery Of the money. He insisted that
the only possible construction that can
be given them, gives these fees to the Au-
dltor; for it Is not required, and it
is not even permitted they should
be paid into the treasury. Counsel went
so far as to say that if these fees are re-
quirsd 10 be paid into the treasury then
the Auditor cannot demand-cannot re-
quire-the insurance companies to pay
them, for the amount Of taxes which this
State proposes to require of insurance
companies is fixed by statute, and no
greater tax can be collected from them
than the amount fixed. Counsel then
read from the 648th page Of the acts of
1928, which is the same statute read
from by the Honorable Manager; and he
said, "There comes to my mind an eI-
preston which he (the Manager) used
with reference to the respondent, in re-
gard to tho construction given by him
to the law in Ohio" think l might
apply that same expression TO the Hon
orable Manager, who has omitted the
most important part Of it. l remember
how tragically he mentioned that "bright
as MONDAY was the hour when be read
that portion which gave him those fees,
but black as midnight was the hour when
he came to that other portion which
required their payment into the treasury"
7 i l. kot ha ,rta - ~
to be poetic or not. but it was, at least,
very tragical.


Mr.. Morrow proceeded to read the last
two paragraphs in the second section,
on the above mentioned page of SAID acts.
The first paragraph is the retaliatory
clause; the second as follows: The three
per cent which is to be paid upon the
gross receipts is to be "in full OF State
taxes" This statute and clause fully
disclo.es the policy of the State upon this
question. How, said counsel, can the
conclusion be avoided that whatever is
is to become Of these fees to be collected
by the Auditor? They are not certainly
to be paid int the State. The Statute
does not require them to be paid in, and
it prohibits any other tax being collected
except the three per cent land except
that there is reserved to the counties and
cities the right to levy such rstalisto.y
taxes as may be imposed by foreign
States upon our domestic companies)
These clauses Immediately succeed each
other. These two clauses, taken and
considered together, Ak this matter
beyond any quibble or dispute. There
IS no force in the suggestion that the
Constitution provides that he (the Audi
tori shall receive a certain salary, and
no other emolument out OF the treasury,
because frem the very first adoption OF
the Constitution, the Auditor has been
constantly entitled to receive certain fees
for certain services performed for these
insurance companies, and also for SER
vices performed in redemption OF lands,
so that we have contemporaneous con-
struction.


These fees are imposed upon our insu
ance companies for the purpose OF pro-
tecting their home companies and the
same fees were imposed in this State up
on foreign companies, that they charged
ours. Therefore it was the duty OF the
Auditor to collect these fees, and if he
had not done so he would doubtless have
been inpeached for neglect of duty.


The counsel then compared the insur-
ance laws of other states with those OF
our own, and showed that In Iowa there
was special provision that the fees
should be paid in the Treasury, which
provision was ON tied here. There il was
inserted because in that state they had an
insurance commissioner with salary OF
$1,000, and the fees were paid
into the Treasury SO as 10 enable
him to be paid his salary by the State
without making i. necessary to levy any
tax upon the people for that purpose.
Here the duty Of this Insurance Com.
missioner devolved on the Auditor.
In Indlara the Auditor receives all
the insurance fees in addition to his
salary, and they realized $4,000 An
nually. In Tennessee the Treasurer at
tends to the insurance business, and re-
ceive. all the lees In North Carolina
Nebraska and Mississippi the Auditor
u
counsel showed that in every State where
the money is not distinctly ordered TO be
paid into the treasury, the officer
who attends to the insurance busi-
ness receives the fees imposed
on foreign companies, and when
there !. a law that these fees shall be
placed in the treasury, there Is an insur-
ance commissioner at good salary, which
!. paid from said tees. Mr.. Morrow then
showed that the fees of the Auditor from
this source in this State had never exceed
ed 500 in any year, while his average re-
ceipts were nothing like that figure.


Pending his argument the court ad-
journed.


The Quincy Bank Robbers


New York, February 4.-There was
a report At the Police Control Office 70