A public record created by the Supervisor of Oil Inspection which documents for public inspection, the date of each inspection, the number of barrels inspected, and the name of the person for whom the inspection is conducted is in compliance with state law.

linquent children, it must submit its intended articles of incorpo- ration to the board of state charities for the latfer's approval and that a failure so to do is not a mere irregularity of incorporation, but is the omission of a prerequisite. The purpose of the statute was to throw safeguards around the organization of societies, orphanages and similar institutions for the benefit of the children which should be entrusted to their. charge. Corporations organized for such purposes are in a sense per- forming the duty of the state to dependent, neglected or delin- quent children, and it was eminently fit that the state should have a direct voice in determining whether the corporation onght to be organized and whether it should exercise any powers under the law. This view is substantiated by section 10 at page 522 of the acts of 1903, which provides as follows: "'This act shall be liberally construed to the end that its purpose may be carried out, to wit: that the care, cus- tody and discipline of the child may approximate, as nearly as may be, that which should be given by its parents, and in all cases where it can properly be done, the child is to be placed in an approved family home and become a mem- ber of the family by legal adoption. or otherwise." i\ly opinion is, therefore, that where organizations of either of the two classes mentioned in your communication have failed to comply with section 9, supra, they have no legal standing, are neither de jure nor de facto corporations and their right to ex- ist can be questioned either in a proper action brought on behalf of the state, in the nature of quo warranto., or collaterally by an individual. OIL INSPECTOR-PUBLIC RECOIDS OF. December 31, 1906. Ifon. Sid Conger, Supervisor of Oil Inspection, City: Dear Sir-I am in receipt of your esteemed favor of December 29th, in which you state: "We would like your opinion as to what would con- stitute the public record or the information that should be open to inspection of any and all person interested." [4-19395] You further state: "Our record, which we hdve kept for public inspection shows the date of each inspection, the number of barrels in- spected and the name of the person for whom inspected. "A dealer in oil has asked us to furnish him in addition to the above information, the gravity of oils received and sold by his competitors, also 'the flash and fire test of same. '' I further note that you have refused to give such information to the dealer, and that you desire my opinion as to the correctness of your position. As I understand your communication, you want to know what your public record nmust show, in reference to oils inspected and branded by you. The general assembly of this state in 1901 passed an act regu- lating the inspection of oil and other petroleum products, pro- viding penalties for its violations, etc., approved March 11, 1901. This act, among other things, provides how inspections shall be made, and when made, "stamp the gravity over his official signature, which shall. also be stamped on the barrel, cask or package inspected before being sold or offered for sale within this state." Various other provisions appear in the act as to the manner of making tests and the marking of packages, etc. Then we come to the question as to the character of a record that is to be kept by the state supervisor of oil inspection, and we find that section 5 of the act provides: "It shall be the duty of every state supervisor of oil inspection, or inspector, to keep a trite and accurate record of all oils so inspected and branded by him; which record shall state the date of the inspection, number of barrels and the name of the person for whom inspected; and such rec- ord shall be open to the inspection of any and all persons interested.' There is no other provision in our statute as to what the rec- ord shall contain, and the language above quoted is so clear and plain that it seems to me there can be no question as to what the record numst show, namely : "the date of inspection, the number of barrels, the name of the person for whom inspected," and it is this record that is open to the inspection of any and all per- sons interested. The statute does not require the state supervisor of oil inspec- tion to furnish a dealer in oils information, giving the gravity of oils received and sold by his competitors, or the flash and fire test of same. It is, therefore, my opinion that your record which yo'u keep for public inspection, showing the date of each inspection, the number of barrels inspected and the name of the person for whom inspected, is a compliance with the laws of this state. CORPOR.ATION-DECREASE OF COMMON STOCK; ISSU- ANCE OF PREFERRED STOCK; AND FEE TO BE CHARGED. January 21, 1907. lon. Fred A. Sims, Secretary of State. Dear Sir-Your communication of the 15th inst. has been re- ceived, with enclosures; from which it appears that the Indiana 21 atch Company, a corporation organized under the manufac- turing and mining companies' act of Indiana, has had a capitali- zation of $100,000 of common stock, but no preferred stock. At its annual stockholders' meeting, duly held on January 11, 1907, a resolution was made and adopted by a vote of all the stock- holders of the company, reading as follows: "Be it Resolved, That the capital stock of the Indiana Match Company shall hereafter consist of fifty thousand dollars ($50,000) of common stock, divided into one thou- sand (1,000) shares of fifty dollars ($50) each, and one hundred thousand dollafs ($100,000) of preferred stock, divided into two thousand (2,000) shares of fifty dollars ($50) each. Be it further Resolved, That in order to effect the equitable distribution of the stock hereby created and the exchange of the outstanding certificates of stock for the new certificates thereof, and to provide for the payment of the increased stock, that each stockholder now of record shall be entitled to exchan,,e one (1) share of the stock now held by hiin for one (1) share of said preferred stock, upon surrender of his present certificate properly indorsed for cancellation, and shall also be en/illed to subscribe for one (1) share of said coiimon stock for each two (2) shares of stock now held by him, upon the payment in cash