The Auditor of State may compel officers of a State Life Insurance Company to attend an examination of the company by notice.

STATE LIFE INSURANCE COMPANY-RIGIIT OF AUDI- TOR OF STATE TO COMPEL ATTENDANCE OF OFFI- CERS TO SUBMIT TO EXAMINATION. January 29, 1907. Hon. John C. IBillheinier, Auditor of State: Dear Sir-In answer to your inquiry dated January 28, 1907, as to whether, in my opinion you, as auditor of state, can compel the attendance at your office, for examination, pursuant to your notice of the president, vice-president, treasurer and sretary of the State Life Insurance Company, and require them to sub- mit to an examination with reference to the matters therein re- ferred to, I beg to advise that it is my opinion that you can coin- pel such attendance, and that a usual and proper method of- com- pelling such attendance is by mandate; but that in my opinion much more drastic measures can be adopted with reference to this matter, which would result in giving you an opportunity to make any examination you desire to make of the business or any of the officers connected with the company. I return herewith the correspondence in connection with said matter, 'submitted to ihe. SCHOOLS-REINCORPORATION OF SCHOOL TOWN AFTER ABANDONMENT OF CORPORATION. January 31, 1907. lIon. Fassett A. Cotton, Superintendent of Public Instruction: Dear Sir-I am in receipt of your favor of the 24th inst., stat- ing that there are a number of school towns which have abandoned their corporations, pursuant to section I of the act of 1899 (Acts 1899, p. 373), and have placed the management of their schools in the hands of the township trustees; that in some instances, the township has subsequently erected expensive buildings within the territory of the civil town, and the school town has reincorporated immediately thereafter. Upon this state of facts you inquire whether it is possible under existing laws for the school town and school township to enter into a contract for a term of years. forbidding-the school town to rein- corporate and thus throw u on the township the burden of expense. incident to the construction cf such school buildings.