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The oldest fire and marine insurance company in America (1885)
Part of the American Term Life Insurance History Project
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INSURANCE COMPANY OF NORTH AMERICA.  75

FINANCES.

THE statement of premiums given on previous pages
       indicate that the finances of the company underwent
       many and severe fluctuations. Success early favored
the projectors, and divisions of profits were promptly realized
to the advantage of the stockholder personally, but to the
detriment of the corporation.   The dividends paid from
July, 1793,  to  January, 1798,  inclusive, amounted  to
$591,296.63; but in July following the balance of the com-
pany's accounts was on the debtor side.  In January, 1799,
a dividend of twenty per cent. was made, viz.: $120,000,
followed in the next semi-annual period by a heavy balance
again on the debtor side.  This condition of the company
continued up to January, 1807, when a dividend of four per
cent. was made, and the company by this time was owner
of 3,770 of its own shares.  Dividends continued with some
degree of regularity to 1812, inclusive.  Three years fol-
lowed without any profits to divide.  In July, 1816, the
company owned 7,534 of its shares; by July, 1835, it
became possessed of 13,959 shares, purchasing to save them
from the market; and the assets, including these, amounted
to $683,021.50.   The highest assets prior to this were in
January, 1809, Avhen they amounted to $722,699.03.  In
1842 an equalization was had of their condition, by a reduc-
tion of the capital, alluded to before, to five dollars a share,
76                   A HISTORY OF THE
and the assets were on 1 January, 1843, $385.060.92,
including 13,459 shares.  On 1 January, 1850, the assets
had increased to $911,667.40, and the company only own-
ing 12,000 shares.  By 1 January, 1853, the assets were
$964,681.49, the company having parted with all its shares
formerly held by it, but the capital had been increased in
1851 to $500.000.  On 1 January, 1858, the assets were
$1,007,825.26.  Ten years later the assets had reached
$1,962,836.54, while dividends amounting to $900.000 had
been paid in the same time.  In 1874 the capital stock was
doubled, and this in 1876 was in its turn doubled, making
it now tw-o million dollars.   The decade ending 1 January,
1878, showed rapid but substantial progress, the assets on
that date being $6,408,696.58, the dividends paid during
the same period (excepting 1873 when dividends were
passed, due to the Boston losses of November, 1872)
amounting to $1,170,000, while the surplus had increased
from $237,753.36 to $2,362,532.34. In 1881 the happy con-
summation of a joint increase of the capital and surplus
was effected by increasing the stock to three million dollars,
and apportioning the one hundred thousand new shares to
the stockholders at the rate of twenty dollars per share,
being double the par.  On 1 January, 1885, the assets
amounted to $9,079,481.40, showing an increase in seven-
teen years of $7,116,644.66, from which when is deducted
the new capital paid up $2,500,000, and the cash increase
of $1,000,000 in the surplus, we find that in this period the
gain from its business and investments alone amounted to
the sum of $3,616,644.66.