BANKS AND TRUST COMPANIES . 413

savings institution shall be required to charge off from the premium of
bonds purchased or hold more than an amount proportionate to the life of
the bond, and in ascertaining the amount of said guarantee fund the
assets shall not be valued above their market value.

An. Code, 1924, sec. 36. 1912, sec. 36. 1910, ch. 219, sec. 35 (p. 16). 1912, ch..194, sec. 35.

45. The treasurer of every savings institution without capital stock
shall annually within twenty days after the last of December make a report
to the Bank Commissioner showing accurately the condition thereof at the
close of business on the said last day of December. The report shall
specify the following particulars, viz: The name of institution, number of
depositors, amount of deposits, amount of guarantee funds, undivided sur-
plus and other liabilities, if any; an itemized list of all stocks and bonds
owned, giving the par value, hook value and market value of each; the
amount loaned upon pledge of securities of whatever kind, designating each
particular loan with a statement of the securities pledged therefor and the
estimated market value thereof; the amount loaned upon mortgage on real
estate, the amount of each mortgage, the location of the mortgaged premises
and the estimated value thereof; the amount invested in real estate and
ground rents, the location of each ground rent and each piece of real estate
owned and the book and estimated market value thereof; the amount of
cash on hand or on deposit with the name of each depository; amount of
deposits received during the year, amount of interest and other items re-
ceived ; amount of deposits paid out, expenses, taxes and other items paid,
and premiums and other items charged off; number of accounts opened and
closed during the year, and amount of interest credited to depositors. In
addition to this detailed report as of the last day of December, the treasurer
of every savings institution without capital stock shall annually within
twenty days after the last day of June make an. abbreviated report to the
Bank Commissioner, showing accurately the condition thereof at the close
of business on the said last day of June, specifying such of the foregoing
particulars as may be prescribed by the Bank Commissioner, who shall fur-
nish the blanks for each class of report. These statements shall be certified
and sworn to by the treasurer before a notary public; and any corporate
officer making oath to false statements in such report shall be deemed guilty
of perjury, and upon conviction shall be subject to the penalties provided
by law for that offense. The president of the savings institution shall
certify as to the correctness thereof and whether in his judgment the loans
on mortgages or collateral are properly secured.

An. Code, 1924, sec. 37. 1912, sec. 37. 1910, ch. 219, sec. 36 (p. 17). 1912, ch. 194, sec. 36.

46. An abbreviated statement as of date the last day of December of
each institution so reporting shall be published during the month of
January in each year, in one or more newspapers in the city or county in
which the institution is located over the names of president and treasurer.
This statement shall show: Amount of deposits received during the year,
amount of interest and dividends received, amount of deposits paid out, in-
cluding interest; amount of expenses paid, amount of faxes paid, amount of
premiums and other charges, book value of total amount of bonds and
stocks owned, amount of loans on collateral, amount of loans on real estate
mortgages, book value of building occupied by the institution, if any, book
value of other real estate owned; cash on hand and on deposit in banks and
trust companies, amount due depositors, amount of guarantee funds and