Having fixed the time these institutes were to be held, and the same having been held, and no action having been taken to offer such prizes and rewards, such institutes cannot draw any money from the county treasury to pay for such prizes and rewards.

"It shall be unlawful for any person, firm or corpora- tion to sell, or to have in his or its possession for sale, any article of food or food product intended for the use of man, or any compound, substance, preparation or material used as such food or intended to be used as such food as (or) food product, or used or intended to be used as an ingredient of any such food or food product, or used or intended to be used in the preparation of any such food or food product, if any such article; compound, substance, preparation or material contain any arsenic, formaldehyde or antiseptic in- jurious to health. Any person, firm or corporation violat- ing any of the provisions of this section shall, on conviction, be fined not exceeding one hundred dollars for each offense." This section is substantially covered by section 2 of the act of 1907, which reads as follows: "An article shall be deemed adulterated * * * in case of food * * * if it contains any added poisonous or other added deleterious ingredient; if it contains any added antiseptic or preservative substance except common table salt, saltpetre, cane sugar, vinegar, spices, or, in smoked food, the natural products of the smoking process, or other harmless preservatives, whose use is authorized by the state board of health." However, it makes criminal the having in one's possession for sale any of the articles described in said section. This latter pro- vision is not included in the pure food and drug law recently en- acted. To that extent only section 548 is unrepealed. FARMERS' INSTITUTES-ACT MARCH 9, 1907, MAKING PROVISION FOR LOCAL EXPENSES OF March 15, 1907. Hon. W. C. Latta, Superintendent of Farmers' Institutes, Lafay- ette, Indiana: Dear Sir-Your letter of March 13th received, in which you call my attention to the provisions of the act of March 9, 1907, making provision for meeting in part the local epenses of farmers' insti- tutes, more particularly that part of section 5, lines 9 to 11 inclu- sive, of such act, which reads as follows: "Provided that the scheme or plan of such special work provided for in this section shall have been adopted by the county institute at its last annual session," etc., and you ask: "If I now call a meeting of the local associations in each county for the purpose of formulating plans for next year, in accordance with the recent act, will such meeting be ac- cepted, for the coming year only, as the last annual session, so that the associations would be in line to receive the benefit intended in the act?" In other words, you desire to know if action yet to be taken by the county institutes may secure the increased fund contemplated in the act in question for the season of 1907-8. The act in question, approved by the Governor on M\Iarch 9, 1907, has no emergency clause, and will hence not be in force until the proclamation of the Governor after the session laws have been distributed, which will probably be in April or May of this year. Section 1 of the act provides that the chairman of any county institute, held under the supervision of the state chairman, shall be entitled to draw from the county treasury a sum of money not exceeding $100; the money to be paid only in full compliance with the terms of the act. Section 2 provides that such chairman shall file with the audit- or, when he applies for the money, a sworn statement showing attendance at such institute, and the total amount of membership fees collected; also itemized statement of the expenses of such institute and that such expenses have been paid. Section 3 permits the chairman to count among attendants the members of the woman's auxiliary, on certain named conditions, and to show total expense of that organization, total fees collected, etc. Section 4 provides that the auditor shall draw a warrant on the county treasurer, payable to such chairman, for the sum of the difference between the total expenses and total fees collected, as shown by the sworn report, provided that no warrant shall be drawn for a suni in excess of the total receipts of membership dues; such warrant to be drawn but once during any calendar year. Section 5 provides that the term "expenses," found in section 2, shall include any prize or prizes offered by the institute or aux- iliary organizations, rewards offered for results of extraordinary excellence, etc., "Provided, That the scheme or plan of such spe- cial work provided for in this section shall have been adopted by [8-19395] the county institute at its last annual session, and that competition shall be open to every eligible person of that particular class resid- ing in such county. In adopting any such scheme or plan of special work, every member of such county institute or auxiliary organiza- tiori not in arrears for payment of annual membership dues, shall be entitled to one vote; and a plurality of all votes cast shall de- termine the adoption of any proposed scheme." Construing these sections together, there seems to be no doubt but that the money provided to be paid to the county institutes will be available after the law is in force, and may be drawn by chairmen of county institutes where, during the last institute, the fees collected were less than the expenses paid. It is provided by section 5 that institutes may offer prizes and rewards in accordance with a plan or scheme adopted by it at its "last annual session," and, by article 4 of the constitution and by- laws, adopted and in force by each of the farmers' county insti- tutes, it is provided that the annual meeting shall be held "at the time of the annual farmers' institute, scheduled by the state super- intendent, or within one month thereafter." Having fixed the time these institutes were to be held, and the same having been held, and no action having been taken to offer such prizes and rewards, it is my opinion such institutes cannot draw any money from the county treasury to pay 4)r such prizes and rewards. The law requires that a plan be adopted at the "last annual session" held by the institute, and where no plans have been adopted, no part of the public money can be drawn for the purpose of carrying them out. Your constitution and by-laws clearly pro- vide for but one annual meeting in each county. TRUST COMPANIES-BANKING POWERS, ETC. March 16, 1907. Hon. John C. Billheimer, Auditor of State, Indianapolis, Indiana: Dear Sir-In answer to your letter of March 12, 1907, in which you propound the following'questions: 1. Can a trust company receive deposits as a bank receives them and allow them to be checked against, checks being issued by the depositor to third parties and paid to the latter as banks pay checks? 2. To what extent, under section 13 of the statute governing trust companies, is a trust company authorized to do a banking business?