CHAP. 161

Sec. 6. State auditor to furnish municipal auditors schedules for uniform returns; he may prescribe forms; state auditor to collect information pertaining to municipal affairs. The state auditor shall annually furnish to the auditor or other accounting officer of each city, town or village corporation availing itself of the benefits of this act schedules so arranged as to provide for uniform returns giving detailed statements of all receipts classified by sources, and all payments classified by objects, for its last fiscal year; a statement of the public debt showing the purpose for which each item of the debt was created and the provision made for the payment thereof; and a statement of assets and liabilities at the close of the fiscal year. The state auditor may in all cases where cities, towns and village corporations may avail themselves of the benefits of this act prescribe standard forms intended to promote the systematic accounting of financial transactions and the publication of same in the report of the city, town or village corporation. He shall collect from the proper local authorities such other information pertaining to municipal affairs as in his judgment may be of public interest.

Sec. 7. State auditor to investigate systems of municipal accounting. The state auditor shall inquire into the systems of accounting of public funds in all cities, towns and village corporations and it shall be the duty of all municipal officers to furnish information relative thereto on such forms as he may prescribe.

Sec. 8. Statistics of financial affairs of municipalities to be published by state auditor. The state auditor shall publish biennially statistics relative to the financial affairs of cities, towns and village corporations and other information of public interest pertaining to municipal affairs, said part of his report to be printed and distributed as a separate document, if he believes it to be advisable.

Sec. 9. Necessary clerical assistants and examiners to be employed. The state auditor shall employ necessary clerical assistants and one or more examiners as may be necessary to carry on the work provided for in this act.

Sec. 10.

Attendance of witnesses and production of books and documents required. The state auditor may require the attendance of witnesses and the production of books and documents and may examine witnesses under oath in all matters arising under the provisions of this chapter.

Approved April 4, 1923.

CHAP. 162

Chapter 162.

An Act to Amend Section Seventeen of Chapter One Hundred and Twenty-seven of the Revised Statutes, as Amended by Chapter Sixty-two of the Public Laws of Nineteen Hundred and Twenty-one, Prohibiting the Manufacture of Intoxicating Liquors.

Be it enacted by the People of the State of Maine, as follows:

R. S., c. 127, sec. 17; P. L., 1921, c. 62; relating to manufacturing intoxicating liquors, amended. Section seventeen of the revised statutes, as amended by chapter sixty-two of the public laws of nineteen hundred and twenty-one, is hereby amended by striking out the words, "two months and fined one thousand dollars," in the fifth and sixth lines thereof, and inserting in place thereof the following words, 'not less than two months nor more than six months, and fined not less than one hundred dollars nor more than one thousand dollars and costs of prosecution, and in default of payment of fine and costs be imprisoned for not less than sixty days nor more than six months additional,' and by adding to said section the following: 'Alcohol may be used in the manufacture of flavoring extracts and syrups, Jamaica ginger not included, provided such extracts and syrups contain no more alcohol than is necessary for extraction, solution and preservation, and measure up to the standards prescribed and published by commissioner of internal revenue and are unfit for use as beverages or for intoxicating beverage purposes,' so that said section, as amended, shall read as follows:

'Sec. 17. Penalty increased; alcohol may be used in manufacture of flavoring extracts, except Jamaica ginger. Whoever manufactures or attempts to manufacture any intoxicating liquors, except cider, and whoever has in his possession any wort or mash fit for distillation or for the production of distilled spirits, or has in his possession any worm, still or other device for the purpose of manufacturing intoxicating liquors, shall be imprisoned for not less than two months nor more than six months and fined not less than one hundred dollars nor more than one thousand dollars and costs of prosecution, and in default of payment of fine and costs be imprisoned for not less than sixty days nor more than six months additional; and said wort, mash, worm, still or other device shall be seized by any officer having authority to seize intoxicating liquors and shall be declared forfeited by the court or magistrate having cognizance of the case, and ordered destroyed. Alcohol may be used in the manufacture of flavoring extracts and syrups, Jamaica ginger not included, provided such extracts and syrups contain no more alcohol than is necessary for extraction, solution and preservation, and measure up to the standards prescribed and published by commissioner of internal revenue and are unfit for use as beverages or for intoxicating beverage purposes.'

Approved April 4, 1923.

CHAP. 163

Chapter 163.

An Act Relating to the Distribution of Decisions of the Supreme Judicial Court, Revised Statutes and Session Laws.

Be it enacted by the People of the State of Maine, as follows:

Sec. 1. Maine reports, how distributed. The printed decisions of the supreme judicial court, commonly called Maine Reports, which are purchased by the state in accordance with chapter eighty-two, section seventysix, of the revised statutes and its amendments, shall be distributed by the librarian of the Maine state library as follows: one copy shall be sent to each free public library, county law library, college library, town or city in which there is no free public library, county attorney, judge of probate, register of probate, clerk of courts, municipal court, ex-governor, councillor, senator and representative from Maine in the congress of the United States, judge of the supreme judicial court, judge of a superior court, ex-judge of supreme judicial court or a superior court, state or territorial library in the United States, supreme court library of Canada. One copy shall also be sent to the judge of the United States district court, United States district attorney, clerk of United States district court, and judge of United States circuit court in this state, and to the Maine Historical Society, reporter of decisions, library. of congress, Maine State Bar Association and governor of the state.

Upon request of the administrative officer thereof one copy shall be given to each state department or institution. One copy shall also be sent to each town or city in which there is a free public library if so requested by the selectmen of the town or mayor of the city.

Sec. 2. Revised statutes and session laws, how distributed. All future compilations or revisions of the statutes and the laws passed by each legislature, which are printed and bound by the state, shall be distributed by the librarian of the Maine state library as follows: one copy shall be sent to each county attorney, clerk of courts, county commissioners' court, county law library, sheriff, county treasurer, register of deeds, register of probate, judge of probate, judge of the supreme judicial court, judge of a superior court, municipal court, college library, councillor, free public. library, town or city in which there is no free public library, state or territorial library in the United States, supreme court library of Canada, exgovernor, ex-judge of supreme judicial court or a superior court, senator and representative from Maine in the congress of the United States. One copy shall also be sent to the governor of the state, Maine Historical Society, library of congress, reporter of decisions, Maine State Bar Association, and to the judge of the United States district court, United States district attorney, clerk of United States district court, judge of United

CHAP. 164

States circuit court in this state. One copy of the laws passed by each session of the legislature shall be sent to each member and officer thereof.

Upon request of the administrative officer thereof one copy of any future compilation or revision of the statutes or of the laws passed by any legislature shall be given to each state department or institution. One copy shall also be sent to each town or city in which there is a free public library, if so requested by the selectmen of the town or the mayor of the city.

The remaining copies of the laws shall be held in the library for exchange or sale.

Sec. 3. Existing statutes modified. This act shall take the place of all heretofore existing provisions of law relating to the distribution of Maine Reports, revised statutes or laws.

Approved April 4, 1923.

Chapter 164.

An Act Relating to the Incontestable Clause in Life Insurance Policies.

Be it enacted by the People of the State of Maine, as follows:

'Life insurance policies incontestable after two years; exceptions. That the policy of insurance together with the application and the medical examination therefor, a copy or photograph of which application without the medical examination shall be endorsed upon or attached to the policy and made a part thereof, shall constitute the entire contract between the parties and shall be incontestable after it shall have been in force during the life time of the insured for two years from its date, except for non-payment of premiums and except for violations of the policy relating to the naval or military service in time of war and at the option of the company provisions relative to benefits in the event of total and permanent disability and provisions which grant additional insurance specifically against death by accident may also be excepted.'

Approved April 4, 1923.

Chapter 165.

An Act to Amend Section Thirty-three of Chapter Fifty-one of the Revised Statutes, Relating to Corporations.

Be it enacted by the People of the State of Maine, as follows:

R. S., c. 51, sec. 33; relating to when corporations may be excused from filing returns, amended. Section thirty-three of chapter fifty-one of the

CHAP. 166

revised statutes is hereby amended by inserting after the word "business" in the second line the words 'and that it is not indebted to the state on account of franchise taxes,' so that said section, as amended, shall read as follows:

'Sec. 33. Not to be excused until franchise taxes are paid. The attorney general, upon application by any corporation, and satisfactory proof that it has ceased to transact business, and that it is not indebted to the state on account of franchise taxes, shall file a certificate of the fact with the secretary of state, and shall give a duplicate certificate to the corporation; and thereupon such corporation shall be excused from filing annual returns with the secretary of state.'

Approved April 4, 1923.

Chapter 166.

An Act to Provide for the Reading of the Bible in the Public Schools.

Be it enacted by the People of the State of Maine, as follows:

Readings from the scriptures in public schools; no sectarian comment or teaching. To insure greater security in the faith of our fathers, to inculcate into the lives of the rising generation the spiritual values necessary to the well being of our and future civilizations, to develop those high moral and religious principles essential to human happiness, to make available to the youth of our land the book which has been the inspiration of the greatest masterpieces of literature, art and music, and which have been the strength of the great men and women of the Christian era, there shall be, in all the public schools of the state, daily or at suitable intervals, readings, from the scriptures with special emphasis upon the Ten Commandments, the Psalms of David, the Proverbs of Solomon, the Sermon on the Mount and the Lord's Prayer. It is provided further, that there shall be no denominational or sectarian comment or teaching and each student shall give respectful attention but shall be free in his own forms of worship.

Approved April 4, 1923.

Chapter 167.

An Act to Amend Sections Twenty, Twenty-seven and Twenty-eight of Chapter One Hundred and Twenty-seven of the Revised Statutes, as Amended by Chapter Two Hundred and Ninety-one of the Public Laws of Nineteen Hundred and Seventeen, Relating to Intoxicating Liquors.

Be it enacted by the People of the State of Maine, as follows:

Sec. 1. R. S., c. 127, sec. 20; P. L., 1917, c. 291; relating to transport