234                 UNITED AMERICAN FIRE INS. CO.
LIABILITIES.
Gross losses, adjusted and unpaid, not yet due  ....      $250 00
Gross clains for losses in process of adjustment or in
suspense                          .....        .       1,140 00
Total  .    .......................................  $1,390 00
Deduct reinsurance due or accrued .....     ............   251 47
Net amount of unpaid losses and claims .....      ............  $1,138 53
Gross premiums (less reinsurance) received and re-
ceivable upon all unexpired fire risks running one
year or less from date of policy, including interest
pre niums on perpetual fire risks, $31,917.42; un-
earned premiums (fifty per cent) .....     ...........  $15,968 71
Gross l)remium s (less reinsurance) received and re-
ceivable upon all unexpired   fire risks running
more than one year form date of policy, $128,02,0-
01; unearned premiums (pro rata) ..............      69,598 38
Total unearned premiums as computed above ....      .........  85,557 09
Estimated amount hereafter payable for federal, state and other
taxes based upon business of the year of this statement ......      3,000
00
Commissions, brokerage and other charges due or to become due
to agents and brokers .........     ..................................  807
66
Total amount of all liabilities except capital ..... ....         $90,503
28
Capital actually lpaid up in cash .....................  .......$100,000
00
Surplus over all liabilities .........................  62,707 70
Surplus as regards policyholders ...................................  162,707
70
Total liabilities ................................ ............  $253,210
98
RISKS AND PREMIUMS.
Gross
premiums
Fire risks    thereon.
In force on the 31st day of December, as per last
year's statement ....                            $15,326,187 38  $177,583
46
Written or renewed during the year.                  8,274,962 15    97,853
29
Total .   ................................... $23.601,149 53  $275,436 75
Deduct those expired and marked off as terminated    7,580,994 22    91,257
78
In force at the end of the year       .     $16,020,155 31  $184,178 9T
Deduct amount reinsured .                            1,762,270 98    23,641
51
Net amoummt in force .$14,257;884 33                        $160,5137 43