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accordance accrued action advance agency agent allowed amended amount annual appears Appellate application approved assessment assets association authority balances bank bonds Book capital Cash cent certificate chapter charged claims collection commission condition contract court December Department deposit directors dividend effect election examination expenses Extract from letter favor filed fire five follows force foreign fund held hundred Insurance Company insurance corporation Insurance Law interest issued January judgment June less letter dated liabilities limitation loan losses March ment mortgage Mutual opinion paid payment person plaintiff policyholders premiums present prior Prohibited question received referred reinsurance relating renewal representing reserve risks Ruling secretary securities standard statement statute Superintendent Superintendent of Insurance surety surplus term thereof tion transact trustees United written York