Any person who shall willfully, or maliciously steal, poison, wound or kill any such dog or dogs listed as personal property as aforesaid, shall upon conviction be punished as provided by law for stealing, poisoning, wounding or killing other property; and the owner of such dog or dogs, so stolen, wounded, poisoned or killed, after complying with the provisions of this act, may have a right of action in damages against any such person or persons guilty of a violation of the provisions of this act for the sum not exceeding the assessed value of such dog or dogs.

But nothing in this act shall prevent the killing of any vicious or dangerous dog off the premises and out of control of the owner; nor the killing of any dog running at large and out of the control of the owner thereof, after such owner shall have had notice and still permits such dog to run at large and out of his control; and no person shall be liable in damages or to prosecution by reason of any such killing.

Sec. 9a-2. The county court shall annually levy a per capita tax on every male dog four months old and over, of fifty cents; on every spayed female dog four months old and over, of fifty cents, and on every unspayed female dog four months old and over, of one dollar and fifty cents.

Sec. 9a-4. The court shall cause a list of all persons failing to pay the per captia dog tax assessed against them, and by the sheriff returned delinquent for non-payment of per capita dog tax, to be delivered to the constables of the district in which they reside with the number of dogs listed to each, and amount of per capita tax assessed severally against each. In case any person liable for said tax shall fail or refuse to pay such amount to the constable upon application therefor, the constable shall levy upon and take into his possession property or effects of the delinquent (including said dog or dogs so listed if such are to be found) sufficient to pay said amount and the cost of levy and sale; the first item in said sale to be the said dog or dogs so taken. In case such constable be unable to sell such dog or dogs; or unable to collect the tax thereon, by the sale of other property, he shall kill and bury such dog or dogs and shall be allowed a fee of one dollar for killing and burying each dog; such fee to be paid by the county court, out of such per capita dog tax, when a proper return has been made by such constable. The constable shall have as to said capitation dog tax, the powers of

levy and sale and of collection by any other method as is vested in the sheriff for the collection of taxes.

Any person who shall conceal a dog for the purpose of evading the provisions of this section shall pay a fine of five dollars. Where there is more than one constable in the district, the court shall decide which shall act and each constable receiving such list shall make due return to his county court, at such time as the court shall direct, of the manner in which he has discharged the duties respecting the same, and shall pay over to the sheriff any taxes or fines collected by him, taking duplicate receipts therefor, one of which he shall file with the clerk of the county court, who shall charge the sheriff with the amount of the same; each constable shall be liable for the per capita tax assessed upon every dog enumerated in such list, of which he shall fail to return a satisfactory account to the court. The constables and their securities shall be liable on their official bond, upon motion of the circuit court of their respective counties, for any money received by them which they may be liable to pay by virtue of this act.

Sec. 9a-5. The county court of any county shall, upon the petition of ten per cent of the legal voters of such county being filed in such court, asking a vote to be taken upon the question, order such vote to be taken at the next succeeding general or school election, to ascertain the sense of the voters of such county. If a majority of all the votes cast on that question at said election be against imposing a tax on dogs, then this act shall cease to be in force in such county from and after the day on which such result is declared.

If proof can be established that any dog or dogs belonging to a person living within a county where the dog tax is not assessed and collected, kill any sheep, lambs, goats or kids within a county where the dog tax law is in force, the owner of such dog or dogs shall be liable to the owner of such sheep, lambs, goats or kids so killed, for the amount of damage caused by such dog or dogs. If such collection cannot be made by law from the owner of such dog or dogs then the county court of such county wherein the said dog or dogs belong shall be liable for the payment of such damage to be paid. out of the general expense fund of said county.

(Senate Bill No. 19.)

CHAPTER 30.

AN ACT to amend and reenact sub-sections seventy-eight V, V-a V-b and V-c of chapter fifty-four of the code of West Virginia as amended and reenacted by chapter eighty-three of the acts of nineteen hundred and one, by chapter forty-five of the acts of nineteen hundred and five, and chapter seventy-nine of the acts of nineteen hundred and seven, relating to the supervision of savings banks, co-operative banking associations, trust companies, and building associations.

[Passed February 21, 1908. In effect ninety days from passage. ruary 26, 1908.]

Approved Feb

tion, etc.; making false statements; penalties. 78-V-b. Examination of books and affairs of associations; proceedings on finding institution insolvent. 78-V-c. Requirements of foreign building and loan associations, mutual investment associations and trust companies for transacting busines in this state; certificate of authority: fees for certificate; doing business in state for association, etc., not holding certificate; penalty.

Be it enacted by the Legislature of West Virginia:

That sub-sections seventy-eight V, V-a, V-b and V-c of chapter fifty-four of the code of West Virginia as amended and reenacted by chapter eighty-three of the acts of nineteen hundred and one, chapter forty-five of the acts of nineteen hundred and five, and chapter seventy-nine of the acts of nineteen hundred and seven, relating to the supervision of savings banks, cooperative banking associations, trust companies and building associations, be amended and reenacted so as to read as follows:

Sub. Sec. 78V. It is further expressly provided that all savings banks, cooperative banking associations, trust companies, and all companies of like kind or character, shall be subject to the provisions of this chapter and to the supervision, examination, and control of the commissioner of banking; and that all building and loan associations doing business in this state shall be subject to state supervision, as follows:

Va. Every such association organized under the laws of this state, and desiring to operate within the state, shall file with the commissioner of banking a certified copy of its charter, constitution and by-laws. Said commissioner shall carefully examine the same and if he find that they provide a just and equitable plan for the management of the association's business, he shall issue to such association a certificate of authority permitting it to begin business. But if he finds the provisions of said charter, constitution and by-laws to be impracticable, unjust or inequitable, or oppressive to any class of shareholders, he shall withold his certificate of authority. It shall not be lawful for any association hereafter organized under the laws of this state, for the purposes above set forth, to transact any business except the execution of its articles of incorporation, the adoption of its constitution and by-laws, and the election of directors and officers, until it shall have procured the certificate of authority above provided for, nor shall any amendment to the charter, constitution or by-laws of any such association become operative until a copy of the same shall have been filed, and the certificate of authority obtained, as above provided in regard to original charter, constitution and by-laws. Any one violating the provisions of this section shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined not less than five hundred dollars nor more than one thousand dollars, and at the discretion of the court may be imprisoned in the county jail not more than six months. Every building and loan association or mutual investment association organized under the laws of this state, and operating within the state, shall at least twice a year, at such times as may be designated by the commissioner of banking, file in the office of said commissioner within ten days after the receipt of his request for same a statement verified by its president or secretary and approved by three of its directors, in such form as may be prescribed by said commissioner, setting forth its actual financial condition and the amount of its assets and liabilities, and furnish such other information as to its affairs as the said commissioner may require, which reports, in the same form in which they are transmitted to the commissioner of banking, shall be printed and circulated among all the stockholders of the association. Every person who shall willfully or knowingly subscribe or make, or cause to be made, any false statements or any false entries in any book of any association, above mentioned, or exhibit false papers with the intent to deceive any person author

ized to examine into the affairs of such association, or shall make, state or publish any false statement of the financial condition of such association, shall be deemed guilty of felony, and upon conviction thereof shall be fined not exceeding ten thousand dollars, and be imprisoned in the state penitentiary not less than one nor more than five years.

Vb. At least once in every year the commissioner of banking, either in person or by competent assistant, shall make a thorough examination of the books and affairs of every association mentioned in the next preceding sub-section of this act. He shall carefully examine all notes and mortgages and all other assets of the concern, and shall ascertain the full amount of its liabilities. He shall see that the books are kept properly posted and balanced, and the complete trial balances are struck at regular intervals. If at any time he shall find one of these institutions in an insolvent condition, he shall deal with it according to the manner prescribed for dealing with insolvent banks.

Vc. It shall not be lawful for any foreign building and loan association, or mutual investment association or trust company, to transact any business in this state directly or indirectly without first procuring a certificate of authority from the commissioner of banking. Before obtaining such certificate such foreign association shall furnish the commissioner of banking an itemized statement of its financial condition and all such other information touching its financial condition as the said commissioner may require, which statement and information shall be verified by the oath of the president or secretary of the association. Such foreign association shall also file with the commissioner of banking a certified copy of the laws of the state, territory or government under which it is incorporated; and of its constitution and by-laws and all amendments thereto, and shall appoint an attorney in each coutny in which it transacts or solicits business, who shall be a resident of such county; and shall file with the commissioner of banking a written instrument, duly signed and sealed, authorizing such attorney of such association to acknowledge service of process in behalf of such association, consenting that the service of process, original, mesne, or final, upon such authority shall be taken and held as if served upon the association, according to the laws of this or any other state, and waiving all claim or right of error by reason of such acknowledgment of service. If, after examination of such statements, and certified copies of