The regular filing fee should be assessed for a corporation that does not fall under the classes enumerated as benevolent purpose organizations.

it might-sustain while in the possession of the Georgia Pa- cific, for the latter might be insolvent. The legislature certainly never intended that the act should have this effect.' ily opinion, therefore, is that the Southern [ndiana Railway may lawfully refuse to deliver its equipment to its connections and may properly claim the right to transfer freight at the junc- tion point. ART [CLES OF INCORPORATION-FEE FOR. FILING ARTI- CLES OF ASSOCIATION OF ORIENTA] TEMPLE AS- SOCIATION. SECRETARY OF STATE-FEE FOR FILING, ETC. December 11, 1906. lon. Fred A. Sims, Secretary of State. Dear Sir-Replying to your inquiry of the 30th ult., in which you submit the proposed articles of incorporation of the Oriental Temple Association, said articles being drawn under the act of March 11, 1867. and you state that the incorporators seek to file the same upon payment of a fee of five dollars; you ask if such fee shall be received by you in full payment of the fees due the state for filing same, or whether you shall charge the regular per centuni of the capital stock. as charged other corporations. Section 2 of said articles is as follows: "The object of the formation of said association is for the purpose of purchasing, acquiring and holding real estate and erecting and maintaining a building thereon for the exclusive use. accommodatiod and convenience of Ori- ental Lodge, No. 500, F. and A. M.. of Indianapolis, In- diana, free from rent, such building to be located in the city of Indianapolis, Marion County, Indiana. Said asso- ciation is not organized for profit of any kind whatever." Section 3 provides that the capital stock shall be $50,000. which shall consist of 2,000 shares of $25 each, "the same to be owNed and held exclusively by members., in good standing, of Oriental Lodge, No. 500, F. and A. M., of Indianapolis, Indiana." Stock shall be beld, assigned or disposed of in such manner as may be prescribed in the by-laws. The provisions of the statute under which the incorporators seek to find authority for the acceptance of five dollars for the filing of said articles is the fifth subdivision of section 7631, Burns' Statutes 1901, prescribing what fee shall be charged by the secretary of state, and is as follows: "For filing with such secretary the articles of incorpo- .ration or of any certified copy or duplicate thereof, of cor- porations formed for religious, benevolent or literary pur- poses; or of such corporations as are not organized for profit, have no capital stock, and are not mutual in their character; or of religious or secret societies, or of socie- ties or associations composed exclusively of any class of mechanics, express, telegraph, railroad or other employes formed for the mutual protection and relief of the mem- bers thereof and their families exclusively, each five dol- lars. '' It is clear that the proposed corporation does not come within either the above classifications, unless it be that of "benevolent. purposes. " I do not believe that a corporation formed under the act of March 11, 1867, is of necessity a benevolent association, and while it might so conduct its affairs as to amount to a benevolence, yet it could without violating said act or the powers granted there- under, conduct its affairs in a manner other than purely benevo- lent, and this notwithstanding the declaration in the articles that it is formed for benevolent purposes. That the legislature understood that corporations formed for the purposes set out in the articles before me, 'vere not of the character that brought them within the designations of said fifth subdivision, is shown by the fact that the general assembly of 1897 passed an act for the incorporation of associations for the purposes herein named, with substantially the same privileges and powers as these conferred by the act of 1867, and by section 14 of said act of 1897 it is expressly provided that the fee for filing said articles shall bp five dollars. (See Acts 1897, p. 164; Burns' Statutes 1901. §5047p). If, as contended. the said fifth subdivision would cover corpo- rations of this character, then the enactment of the said section 14 was a vain and useless thing-a presumption that should not be indulged, with regard to legislative enactments, except in very clear cases. For the foregoing reasons, it is my opinion that the said arti- cles do not come within the classes enumerated in said fifth sub- division, and that the regular fee for filing articles of incorpora- tion should be charged in this case. SCHOOL BOARD-MAYOR FILLS VACANCIES IN CITY SCHOOL BOARD. December 12, 1906. I-on. Fassett A. Cotton, Superintendent of Public Instruction, Indianapolis, Indiana: Dear Sir-In your'favor of the 7th inst. you ask whether the common council or the mayor fills a vacancy in the city school board created by the resignation of a member. The act of 1905 (Acts 1905, page 437) provides: "All vacancies that may occur in said board of school trustees shall be filled by the common council or board of trustees of the town, but such election to fill a vacancy shall only be for the unexpired term." While there are expressions contained in the town and city code, recently enacted, which appear to vest in the mayor the right to fill vacancies (Cf. Acts 1905, pp. 242, see. 45; 266, 380) these relate to city or elective officers, and do not include school trustees. SCHOOLS-CIVIL AND SCHOOL CITIES MUST BE DEEMED .COTERMINOUS. December 12, 1906. IHon. Fassett A. Cotton, Superintendent of Public Instruction, Indianapolis, Indiana: Dear Sir You have submitted to me the question whether the boundaries of the civil and school cities respectively may be dif- ferent. I am of the opinion that, as a practical matter, the two must be deemed coterminous. The statute provides: "Each civil township and each incorporated town and city in the several counties of the state is hereby declared a distinct municipal corporation for school purposes, by the name and style of the civil township, town or city cor- poration, respectively." (Burns' Stats. 1901, see. 5914.)