"that it shall not be lawful to make any policy or policies on the life or lives of any person or persons, or other event or events, without inserting in such policy or policies the person's name interested therein, or for whose use, benefit, or on whose account, such policy was so made or underwrote. And that in all cases where the iusured has an interest on such life or lives, event or events, no greater sum shall be recovered or received from the insurer or insurers than the amount or value of the interest of the insured in such life or lives, or other event or events."

It has been held, that a person holding a note given for money won at play, has not an insurable interest in the life of the maker of the note.

The rules and observations on insurances upon lives may be comprised in a very short compass: because those general rules and maxims upon which so much has been said with regard to insurances in general, are also applicable to this species of them; the same mode of construction is to be adopted; fraud will equally affect the one as the other; the same attention must be paid to a rigid compliance with warranties; and the same rules of proceeding are to be followed.

With respect to the risk which the underwriter is to run, this is usually inserted in the policy; and he undertakes to answer for all those accidents to which the life of man is exposed, unless the cestuy qui vie puts himself to death, or he die by the hand of justice. The policy, as to the risk, generally runs in these words: "The said insurers, in consideration of the sum paid, do assure, assume, and promise, that the said A.B. shall, by the permission of Almighty God, live and continue in this natural life for and during the said term; or in case he the said A.B. shall, during the said time, or before the full end and expiration thereof, happen to die by any ways or means whatsoever, suicide or the hands of justice excepted, then, &c." We see that this contract expressly says, that the death must happen within the time limited, otherwise the insurers are discharged. But suppose a mortal wound is received during the existence of the policy, and the person languishes till after the term limited in the contract, what says the law? Agreeably to the decision of this point, in cases of marine insurances, not only the cause of the loss, but the loss itself, must actually happen during the time named in the policy, otherwise the insurers are not responsible. This very case was put by Mr. Justice Willis, in his argument, when delivering the opinion of the court, in the case of Lockyer v. Offley. Suppose, said the learned judge, an insurance upon a man's life for a year, and some short time before the expiration of the term he receive a mortal wound of which he dies after the year, the insurer would not be liable. But when an insurance is made upon a man's life who goes to sea, and the ship in which he sailed was never afterwards heard of, the question whether he did or did not die within the time insured, is a fact for the jury to ascertain from the circumstances which shall be produced in evidence.

These insurances, when a loss happens upon them, must be paid according to the tenor of the agreement in the full sum insured, as this sort of policy, from the nature of it, being on the life or death of man, does not admit of the distinction between total and partial losses.

It became a doubt in the reign of King William, when a policy on a life was to run from the day of the date thereof till that day twelvemonth, and the person died on the day named, whether the insurer was liable. The court held that he was. The case was this: A policy of insurance was made to insure the life of Sir Robert Howard for one year from the day of the date thereof: the policy was dated on the 3d of September, 1697. Sir Robert died on the 3d of September, 1698, about one o'clock in the morning. Lord Holt held, that from the day of the date excludes the day, but from the date includes it; so that the day of the date must be excluded here, and the underwriter is liable.

In policies of insurance upon lives, it is usual, in order to prevent disputes, to insert" the first and last days included."

Policies on lives are equally vitiated by fraud or falsehood, as those on marine insurances; because they are equally contracts of good faith, in which the underwriter from necessity must rely upon the integrity of the insured for the statement of circumstances.

Where there is an express warranty, that the person is in good health, it is sufficient that he is in a reasonable good state of health; for it can never mean, that the cestuy qui vie is perfectly free from the seeds of disorder. Nay, even if the person, whose life was insured, laboured under a particular infirmity, if it can be proved by medical men, that it did not at all, in their judgment, contribute to his death, the warranty of health has been fully complied with, and the insurer is liable.

In these as well as in marine insurances, when the risk is entire, and it is once begun, there shall be no apportionment or return of premium, though it should cease the very next day after it commenced; for the contract is entire. And if the person whose life is insured, should put an end to it the next day, or should be executed, after the risk commences, though the underwriter is discharged, there would be no return of premium.

OF INSURANCE AGAINST FIRE.

An insurance against fire is a contract by which the insurer, in consideration of the premium which he receives, undertakes to indemnify the insured against all losses which he may sustain in his house or goods by means of fire, within the time limited in the policy. Some of the Societies for the purpose of insuring property against fire, have been instituted by Royal Charter; others, by deed enrolled; and others give security upon land, for the payment of losses. The rules by which these societies are governed, are established by their own managers, and a copy given to every person

at the time he insures; so that by his acquiescence he submits to their proposals, and is fully apprised of those rules upon the compliance or non-compliance with which he will or will not be entitled to an indemnity.

The construction to be put upon those regulations has but seldom become the subject of a judicial inquiry. In the proposals of the London Assurance and some of the other offices, there is a clause by which it is provided, that they do not hold themselves liable for any loss or damage by fire happening by any invasion, foreign enemy, or any military or usurped power whatsoever. It became a question, what species of insurrection should be deemed a military or usurped power within the meaning of this proviso. It was held by the Court of Common Pleas, against the opinion of Mr. Justice Gould, that it could only mean to extend to houses set on fire by means of an invasion from abroad, or of an internal rebellion, when armies are employed to suppress it.

An action was brought on a policy of insurance, to recover from the Sun Fire-Office a satisfaction for damage done to the plaintiff's house and goods by the rioters, in June 1780. As the circumstances of these riots were very recent, they were not very minutely gone into at the trial. It was, however, sufficiently proved, that the plaintiff on account of his religion (being a Roman Catholic) had been, amongst others, selected as an object of the rage of the times, and that his houses and effects were set on fire. The office defended this action, considering that they were protected by this article, namely-"That they would not answer for any loss occasioned by any invasion, foreign enemy, civil commotion, or any military or usurped power whatever." This point was argued much at length by the counsel on both sides. It was held, however, that this was a case coming under the description of a civil commotion, and a verdict was accordingly found for the defendants.

In a policy of insurance against loss by fire from half year to half year, the insured agreed to pay the premium half yearly "as long as the assurers should agree to accept the same within fifteen days after the expiration of the former half year;" and it was also stipulated that no insurance should take place till the premium was actually paid; a loss happened within fifteen days after the end of one half year, but before the premium for the next was paid; and it was held that the assurers were not liable, though the assured tendered the premium before the end of fifteen days, but after the loss.

The defendants in the above cause were members of a society at Liverpool for the insurance of property from fire. But soon after the decision, the Royal Exchange Assurance Company, the Phoenix, and some other Insurance Companies, gave notice, that they did not mean to take advantage of the judgment so pronounced, but would hold themselves liable for any loss during the 15 days that were allowed for the payment of the insurance, upon annual policies, and all other policies of a longer period. But that policies for a shorter period than a year would cease at six o'clock in the evening of the day mentioned in the policy.

When a fire happens, and the party sustains a loss in consequence of it, he is bound, by the printed proposals of most of the societies, to give immediate notice thereof to the office in which he is insured; and as soon as possible afterwards, or within a limited time according to the regulations of some, to deliver in as particular an account of his loss or damage, as the nature of the case will admit; and make proof of the same by his oath or affirmation, by books of account, or such other vouchers as shall be required, or as shall be in existence. It is also necessary that the insured shall procure a certificate under the hands of the ministers and churchwardens, together with some other reputable inhabitants of the parish not concerned in such loss, importing that they are well acquainted with the character and circumstances of the sufferer or sufferers; and do know, or verily believe, that he, she, or they have, really and by misfortune, sustained by such fire the loss and damage therein-mentioned.

As insurance against fire is a contract of indemnity, the end of the contract is answered by putting the party in the same situation, in case of fire, in which he was before the accident happened. For if he were to recover the whole sum insured, he would be in a better situation, which the law will not allow. Indeed, from the printed proposals of the offices, it is evident that they consider themselves liable for partial losses. Nay, some of them, if not all, expressly undertake to allow all reasonable charges attending the removal of goods, in case of fire, and to pay the sufferers' loss, where the goods are destroyed, lost, or damaged by such removal.

Policies of insurance against fire are not in their nature assignable, for they are only contracts to make good the loss which the contracting party himself shall sustain; nor can the interest in them be transferred from one person to another, without the consent of the office.

There is a case, however, in which, by the proposals, these policies are allowed to be transferred, and that is, when any person dies, the policy and interest therein shall continue to the heir, executor, or administrator respectively, or to whom the property insured shall belong; provided, before any new payment be made, such heir, executor, or administrator, do procure his or her right to be indorsed on the policy at the said office, or the premium be paid in the name of the said heir, executor, or administrator. But in all other cases, there can be no assignment: and the party claiming an indemnity must have an interest in the thing insured at the time of the loss.

In the body of the policy, the offices acknowledge the receipt of the premium at the time of making the insurance; and by the printed proposals it is expressly stipulated, that no insurance shall take place till the premium be actually paid by the insured, his, her, or their agent or agents.

THE EXCISE LAWS.

Iris not intended under this division of our work to embrace the whole of the Excise Laws, but only such part of them as have a general application. Were we to adopt a different course, the subject would be far too voluminous for this work, and would besides be of little or no use to the general reader. Persons engaged in those branches of trade and commerce which come under the inspection of the excise are naturally well acquainted with the laws and regulations applicable to their respective callings; and, as far as regards such laws, any information we could give would be as superfluous to them as they would be unimportant to the public. But many of the laws and regulations of excise are of general import, and it is of such we mean to treat, they being no less important to be known by almost all persons engaged in trade than for the public generally. To these latter our attention will be wholly directed; and we trust we shall omit none that may be either useful or important to be known.

Head Office.

By 12 Car. II. one head-office shall be erected and continued in the city of London, or within ten miles thereof, from time to time, as long as his majesty shall think fit, unto which all the other of fices in England, Wales, and the town and port of Berwick, shall be subordinate and accountable.

And in all parts of the cities of London and Westminster, borough of Southwark, and the several suburbs, parishes within the weekly bills of mortality, and the parish of St. Mary-le-bone, shall be under the immediate care, inspection, and management of the said head office.

And by 15 Car. II. c. 11. § 10. the commissioners, farmers, or sub-commissioners of excise, shall appoint, under their hands and seals, a person in every market-town, to be there on every marketday, in some public place, for receiving of entries and duties of excise, and for performing all other matters and things touching the said duties; and the person so appointed shall attend at such office every market-day (the place where it is to be kept being on the next market-day after the appointment published in full and open market), and keep it open from nine till twelve o'clock in the morning, and from two till five in the afternoon; and in case such office shall not be so kept and attended, the commissioners, farmers, sub-commissioners, or others, for their neglect or refusal, shall

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