At page 323, the court, in the opinion, say:

"That this kind of insurance, employers' liability insurance, may from its very nature appropriately be classified with and peculiarly belongs to, what is commonly known and designated as accident insurance must, we think, be conceded, inasmuch as such insurance has for its primary purpose indemnification against the effects of accidents resulting in bodily injury or death. It is said by Barker, J., in Employers' Assurance Corporation vs. Merrill, 155 Mass., 406: In one sense, there can be no doubt that an employers' liability policy is accident insurance. Such policies cover accidents to others than the assured, but the assured must stand in such a relation to the person accidentally injured or killed as to be legally liable for the result of the accident and it is only an accident causing bodily injury or death which creates a right to the insurance.'

*

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Again, at page 325, as follows:

"However, a consideration of the legislation in Ohio touching the rights of life, and life and accident insurance companies, organized under the laws of another state and doing business in this state, will show that it has not been, and is not, the policy of our law to discourage or prohibit such companies from engaging in or doing an accident insurance business in this state; nor can there be found any statutory inhibition whereby the right of such companies to insure against accidents, is limited or restricted to risks by accident to the person assured, but on the contrary the right conferred is to take such risks as are in anywise connected with or appertaining to accident to persons. It follows, therefore, that so long as the defendant company confines itself to insurance against accidents to persons, and its contract is one to indemnify the assured against loss by accidental injury to a person in whom the assured has an insurable interest because legally liable for the results of such accident, that such risk is clearly one 'connected with and appertaining to accidents to persons' and is therefore within the legitimate scope of the power and authority possessed by such company by virtue of Section 3596, Revised Statutes."

If, therefore, as decided in the above case, The Aetna Life Insurance Company may make employers' liability insurance under authority of the language in Section 9385 of the General Code "connected with or appertaining to the making of insurance on life or against accidents to persons, or sickness I cannot escape the conclusion that the same company may make physicians' liability insurance under authority of the same language, because his lia

bility is precisely the same kind of a liability as that of the employer.

Although, as above stated, I am convinced that The Aetna Life Insurance Company may make physicians' liability insurance under authority of Section 9385 of the General Code, I cannot subscribe to the further claim which is made by counsel for The Aetna Life Insurance Company, and which is perhaps the company's real purpose in requesting this opinion, that it may make physicians' liability insurance in Ohio without the necessity of first depositing with the superintendent of insurance bonds to the amount of Fifty Thousand Dollars of the kind enumerated and required in the latter part of Paragraph 2 of Section 9510 of the General Code. The language pertinent is as follows:

But a company of another state, territory, district or country admitted to transact the business of indemnifying employers and others, in addition to any other deposits required by other laws of this state, shall deposit with the superintendent of insurance for the benefit and security of all its policyholders, fifty thousand dollars in bonds of the United States or of the state of Ohio, or of a county, township, city or other municipality in the state, which shall not be received by the superintendent at a rate above their par value. * * *"

This language clearly indicates the legislative intent to require foreign insurance companies, which are admitted to make insurance in Ohio indemnifying "employers and others," to deposit for the benefit and security of its policyholders fifty thousand dollars in bonds mentioned, which deposit shall be in addition to any and all other deposits. The language requiring this extra deposit was placed in Section 9510 of the General Code (Revised Statutes Sec. 3596) by amendment approved April 25, 1904, (97 O. L., 408), subsequent to the enactment of Sections 9367 and 9373 of the General Code, which provide generally as to the amount and kind of the deposit required by a foreign life insurance company, and also subsequent to the enactment of Section 9385 of the General Code.

Specifically answering the question asked by you and the further question raised by counsel for the Aetna Life Insurance Company, I am of the opinion that the Aetna Life Insurance Company, a foreign insurance company endowed with authority under its charter and the laws of the state of its incorporation to make physicians' liability insurance contracts and which is admitted to transact its business in Ohio primarily under Section 9385 of the General Code, may, under the language of sad section upon the principle

laid down in the case of State vs. The Aetna Life Insurance Company, 69 O. S., 317, making physicians' liability insurance contracts in Ohio. Regardless, however, of the source from which it claims its authority to transact the business of indemnifying employers and others, the Aetna Life Insurance Company must, in addition to any other deposits required by the laws of Ohio, make the deposit of $50,000.00 in bonds prescribed by the latter part of Paragraph 2 of Section 9510 of the General Code.

Trustees of Police Relief Fund Cannot Divert Any Part of the General Police Relief Fund Raised by Authority of Section 4621, General Code, to a Police Relief Sub-Fund Authorized by Section 4625 General Code.

No. 1052-(Opinion Dated November 29, 1915.) Bureau of Inspection and Supervision of Public Offices, Columbus, Ohio.

Gentlemen: Permit me to reply to your request for an opinion relative to the police relief sub-fund of the city of Columbus, Ohio, which is as follows:

"We would respectfully request your written opinion upon the following question:

"The trustees of the police relief fund of the city of Columbus, Ohio, have created a 'police relief sub-fund' under authority, as cited in their rules, of Section 4628 of the General Code. The purpose of this fund is to furnish sick benefits and funeral expenses to such members of the police department as voluntarily contribute from their salaries certain amounts as provided in Section 4625 of the General Code. In addition to such voluntary contributions, the trustees have turned into this sub-fund rewards and fees for extraordinary services by members of the police force, moneys arising from the sale of unclaimed property, and donations to the police relief fund. In fact, all revenues accruing to said fund except those raised by taxation. At the time the police relief sub-fund, so-called, was created in December, 1913, the money in the regular police relief fund, which was received from these sources (other than taxation) was transferred to said sub-fund.

"Since only a part of those who are entitled to receive benefits from the police relief fund, have any share in this subfund, and since the law specifically provides that moneys derived from fines, and all rewards, fees, etc., for extraordinary services, as well as donations, shall be credited to the police relief fund, (Sections 4623 and 4624, G. C.) is such action of said trustees in diverting said moneys to the sub-fund legal? "We enclose a copy of the rules of the trustees of the po

lice relief fund and the police relief sub-fund. An early reply will be greatly appreciated."

The police relief fund in the first instance is maintained by the levy of a tax authorized by Section 4621 of the General Code. which is as follows:

"In each municipality availing itself of these provisions, to maintain the police relief fund, the council thereof each year, in the manner provided by law for other municipal levies, and in addition to all other levies authorized by law, may levy a tax of not to exceed three-tenths of a mill on each dollar upon all the real and personal property as listed for taxation in the municipality. In the matter of such levy, the board of trustees of the police relief fund shall be subject to the provisions of law controlling the heads of departments in such municipality, and shall discharge all the duties required of such heads of departments."

If the maximum amount authorized to be levied under the preceding section be not provided the deficiency may be made up from the annual tax on the business of trafficking in intoxicating liquors as provided in Section 4622 of the General Code, and it is specifically provided that the police relief fund may be further augmented under the provisions of Section 4623 and Section 4624 of the General Code, which are as follows:

"Sec. 4623. All fines imposed upon members of the police department of the municipality by way of discipline or punishment by the authority having charge or control thereof, and all rewards, fees, or proceeds of gifts and emoluments allowed by the authority in charge or control of the department, paid and given for or on account of any extraordinary service of any member of the force, and moneys arising from the sale of unclaimed property or money, after deducting all expenses incident thereto, shall be credited to the police relief fund.

"Sec. 4624. The trustees of the fund may make by gift, grant, devise or bequest, moneys on real or personal property, upon such terms as to the investment or expenditure thereof as is fixed by the grantor or determined by the trustees."

It will be observed therefore that there is to be credited to the police relief fund as such the receipts arising from the levy authorized by Section 4621, supra, the amount, if any, credited on account of a resort to the tax on the business of trafficking in intoxicating liquors, fines imposed upon members of the police department by way of discipline in the department, rewards, fees, or proceeds of gifts and emoluments allowed by the authority in charge

or control of the department given on account of the extraordinary service of any member of the force, the net amount arising from the sale of unclaimed property and donations made to the trustees and accepted under the provisions of Section 4624 of the General Code, supra, for such fund.

The police relief sub-fund referred to in your letter is authorized and established under the provisions of Section 4625 of the General Code, which is as follows:

"The trustees of the fund may also receive such uniform amounts from each person designated by the rules of the police department, a member thereof, as he voluntarily agrees to, to be deducted from his monthly pay, and the amount so received shall be used as a fund to increase the pension which may be granted to such person or his beneficiaries, or in the discretion of such trustees moneys derived from such monthly deductions shall be used to relieve members of the force who contribute thereto when sick or disabled from the performance of duty, for funeral expenses, relief of their families in case of death or for pensions when honorably retired from the force."

Section 4628 of the General Code, as amended, page 107 O. L., Vol. 106, is as follows:

"Such trustee shall make all rules and regulations for distribution of the fund, including the qualifications of those to whom any portion of the fund shall be paid, and the amount thereof, with power also to give credit for prior continuous actual service in the fire department or in any other department of the city rendering service in fire prevention, but, no rules or regulations shall be in force until approved by the director of public safety or the marshal of the municipality, as the case may be."

The provision, "with power also to give credit for prior continuous actual service in the fire department or in any department of the city rendering service in fire prevention" was inserted by way of amendment by the recent General Assembly, otherwise the law is as it was at the time of the establishment of the police relief sub-fund referred to in your letter.

Under the provisions of Section 4328 of the General Code, supra, it is contended that the trustees asserted the right to, and actually did, transfer to the police relief sub-fund certain moneys derived from fines and all rewards, fees, etc., for extraordinary services, which had been placed to the credit of the police relief fund under the provisions of Section 4623 of the General Code, supra.