Burial association that is closing business is required to return money owed to patrons received from them. The association is not permitted to collect additional assessments pending the opinion of the OAG.

penal statute governing "officers of any city," and in so doing Cem1- ployed language, which, in many instances, necessarily is to be limited to officers of the civil city, it intended to include school city officials, although they were not named or suggested. It will also be noted that §517 of the criminal code of 1905 (Acts 1905, p. 704), which concerns the interest of officers in pub- lie contracts, expressly mentions school trustees as within its pro- hibitions. It would have been natural for such school officials to be similarly referred to in §46, supra, if the purpose of the leg- islature was to embrace them within the act. I am, therefore, of the opinion that if a member of the school board of Evansville is the attorney for a railroad corporation which solicits a franchise from that city, his office as a member of the board is not thereby vacated. BURIAL ASSOCIATION-DIS POSITION OF MONEY PAID IN 13Y PATh ONS-COLLECTION OF FURTHER ASSESS- T\IENTS. December 6, 1906. Iioi. John C. Billheimer, Auditor of State, Indianapolis, Indiana: Dear Sir-I am in receipt of your communication of the 30th ilt., in which you ask the following questions: 1. "Will it be lawful for the operators of burial asso- ciations, in closing up their organizations to voluntarily issue receipts to their patrons for the several amounts paid in by such patrons, and specifying in such receipts that credit to the amount so paid shall be given on their funeral expenses?" 2. "Will it be lawful for such burial associations to make collections on the death of members occurring pre- vious to your decision for services rendered by such burial associations in good faith'?" Replying to these inquiries in their order: First. I do not regard it as violative of any law of this state for the receipts, above mentioned, to be given by those who have heretofore operated burial associations. However, it will be op- tional with the parties who have made payments to such oper- ators, whether they will accept such receipts and agree to the ap- plication of paymenlts as therein provided, or whether they will insist upon a return of the money paid by them to the operators. Your question does not relate to the expediency of such a plan of settlement viewed from the certificate holder's standpoint, but only to its legality. Upon the latter point there can be no doubt; inasmuch as the operator of the association is at least in equity and good conscience, bound to restore to his patrons the money he has received from them. His agreement to apply previous pay- ments upon future burial expenses involves no element of in- demnity or insurance, but is a mere promise to account, in a speci- fied way for a sum certain which the patron has paid to the oper- ator. Second. I am of the opinion that burial associations should not collect any further assessments or dues from their members, e-ven to pay for services performed in good faith prior to the ren- dering of an opinion, from this office, relative to the legal status of the burial association contract. Ignorance of the law excuses no one ; and it is simply the misfortune of these parties if through a mere misunderstanding of the law in Indiana they have ren- dered services which that law does not recognize as a proper sub- ject for an insurance contract. To permit these operators to con- tinue collecting assessments or dues, and thus reimburse them- selves for services and materials furnished under their insurance certificates, is in effect to continue the insurance business of these associations. It would amount to enforcing, against their pa- trons, a species of obligation which partakes of the nature of a liability for earned insurance premiums. I am therefore of the opinion that such collections should cease forthwith. ARTICLES OF ASSOCIATION-SOUTH BEND REAL ES- TATE, LOAN AND INVESTMENT COMPANY. December 6, 1906. lIon. Fred A. Sims, Secretary of State, Indianapolis, Indiana: Dear Sir-I am in receipt of your communication of the 28th nlt., submitting the articles of association of the South Bend Real Estate, Loan and Investment Company, together with by-laws thereof, and asking whether this company can incorporate under the voluntary association act of Indiana. The section of said statute which is invoked is section 22, as amended by the Act of 1903 (See Acts 1903, p. 116), reading as follows: