Grange Mutual Fire Insurance of Kent and Ottawa Counties. Amendments to articles of association approved March 10, 1905. Farmers' Mutual Fire Insurance Company of Southwestern Oakland County. Amendments to charter approved April 18, 1905. Citizens' Mutual Fire Insurance Company of Kalamazoo County. Reorganization. Proceedings approved March 10, 1905. United States Accident Association of Detroit, Michigan. Amendments to articles of association approved March 20, 1905. Patrons' Mutual Fire Insurance Company of Newaygo, Muskegon and Oceana Counties. Proceedings to extend corporate existence and amendments to charter approved April 19, 1905. Maccabee Protective Association. Articles of association approved May 3, 1905. American Annuity Association. Amendments to articles of association approved May 25, 1905. State Mutual Cyclone Insurance Company. Amendment to charter approved June 15, 1905. Ann Arbor Railroad Employes' Relief Association. Amendment to articles of association approved June 20, 1905. Insurance approval fees, $95.00. SCHEDULE I. List of cases in which costs of suits were paid to the State during the fiscal year ending June 30, 1905: Merritt Chandler v. Roscoe D. Dix, Auditor General, et al.. Total..... $20 00 100 00 29 71 $149 71 SCHEDULE J. Summary--Statement of money collected and turned over to the State Treasurer through the efforts of the Attorney General, also including the sum received as fees for approving articles of association, etc., of Insurance Companies, for the fiscal year ending June 30, 1905. McPhee & Gustin v. Commissioner State Land Office, settle- Firemens' Insurance Co., of Baltimore, Md., in re claim of People, etc., v. Alpena Mutual Telephone Co., tax interest Telephone specific taxes and penalty, (Sch. E, p. 48) Support of insane, (Sch. E, p. 49). $125 00 2,260 83 293 79 171 93 612 81 3,065 97 9,599 76 Insurance approval fees, (Sch. H, p. 51) 95 00 Costs of suits, taxed and recovered, (Sch. I, p. 53) 149 71 City Savings Bank, claim of State v. (see 1904 report, p. 59) amount received on account .... 19,526 06 Spanish War Claim, (see Appendix for report of status of) $35,900 86 SCHEDULE K. MILITARY LAW.-Horses may be furnished officers during annual encampment, at public expense, if the exigencies of the service require it. Mess may be maintained at the expense of the State, for the use of laborers employed in preparing for the annual encampment. July 15, 1904. Hon. Perry F. Powers, Auditor General, Lansing, Michigan: Dear Sir-I have again examined the questions submitted to me with reference to your authority to audit certain vouchers representing expenditures made by the State Military Board upon which I rendered an opinion under date of April 26, 1904, in the light of the additional information furnished by the members of the board at the conference held last evening, and beg to submit the following. With reference to the payment, to the members of the State Military Board for services in attending the ordinary meetings of the board, of the pay fixed by the United States Army Regulations, of officers of the army of the same rank in the services of the United States, my former opinion remains unaltered. It is represented by the members of the board that while attending meetings thereof, they are on duty under orders of the commander-in-chief and entitled to pay at the rate fixed by the United States army regulations of officers of the same rank in the service of the United States. Section 66, Act 204 of the Public Acts of 1901 provides for a State Military Board, consisting of the Adjutant, Quartermaster and Inspector Generals, Brigadier General commanding brigade and commander of naval brigade, and provides that the same shall be an advisory board to the commander-in-chief of all estimates and accounts of and for the National Board. The same act, in section 61, provides that the salary of the Adjutant General, Quartermaster General and Inspector General shall be one thousand dollars each per year, and there shall be allowed and paid to each of said officers such further sums as may be necessary to pay his actual necessary expenses while engaged in the performance of the duties of his office. By Section 25 of Act 251 of the Public Acts of 1903, it is provided that all commissioned officers of the line to the field, staff and other commissioned officers shall receive for each day actually spent by them on duty in the annual encampment, or on any duty under orders of the commander-in-chief, the pay as fixed by the United States army regulations of officers of the army of the same rank in the service of the United States. I am of opinion, however, that the members of the State Military Board in attending the meetings thereof are engaged in the performance of duties imposed upon them by statute, rather than duties imposed upon them by order of the commander-in-chief. The obligation to attend the meetings of the board is imposed upon the members thereof by law and the order of the Governor, as commander-in-chief, in convening the board is not necessary and adds nothing to that obligation. No provision having been made by law for compensation to be paid to the members of the State Military Board while engaged in the performance of their statutory duties in attending the meetings of the board, it is to be presumed that none was intended, and the general rule that where an office is created and no compensation provided, the incumbent thereof must serve without compensation, is applicable and controlling. My previous opinion held that items in vouchers for payment for horses for officers, during the annual encampment by the State, were not proper subjects of allowance. The question was then presented as an abstract proposition, without attention being called to any action of the military board in that respect, or any determination of an exigency of the service requiring the furnishing of such horses. Section 1158, U. S. Army Regulations, 1901, is in part: "Should circumstances render it necessary, an officer may be temporarily furnished public horses, but during such period he will not be permitted to draw forage for a private horse;" and Section 1179, that: "Unless specially exempted by the commanding general of the army, all mounted officers will be required to keep the private horses necessary for the efficient performance of their duties." From these provisions it would seem that exigencies of the service may be such that an United States army officer can be furnished a horse at public expense. The rules and regulations of the United States army are in a sense applicable to the Michigan National Guard. The furnishing of these horses, and payment by the military board therefor, must be regarded as a proper determination of the existing exigency of the service. Again, authority is given to the State Military Board by Section 8, Act 204 of 1901; "To prepare and promulgate all articles, rules and regulations for the government of the Michigan National Guard, not inconsistent with the laws of the United States or of this State, which articles, rules and regulations when approved by the commander-in-chief, shall be in force and by him filed in the office of the Secretary of State." Pursuant to this provision, Order No. 9 (April 29, 1901) issued from the Adjutant General's office, amending Rule 582 of the Rules and Regulations of the Michigan National Guard, to read: "Transportation will be furnished, if necessary, and payment will be made at two dollars ($2.00) per day for nine (9) horses for brigade and fifteen (15) for each regimental headquarters, as well as three hostlers for brigade and five for regimental headquarters at $1.50 each per day." In view of the practice, with reference to furnishing horses, of the United Stats army, I believe this regulation to be within the authority of the State Military Board, as well as a determination that the exigencies of the services require that horses be provided, as therein mentioned, and am of opinion that this determination is final and conclusive upon the Auditor General, and that he would not be authorized to withhold his approval of expenditures for this purpose. With reference to the expense for headquarters mess at the annual encampment, it is represented by the members of the board that a mess is primarily established for the purpose of providing subsistence for the |